Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Tax Return 2011 Deadline

File A 1040x1040x Site Efile ComTaxact 2012 Return User1040x InstructionsFiling Tax ReturnFile 2012 Income TaxH And R Block Tax Software1040ezCan You E File An Amended ReturnIrs Form 1040aH&r FreeTax Return MilitaryAmended Tax Return2011 Federal Tax Forms2012 Tax Return SoftwareFreestatetaxact.comWww Freefilefillableforms ComHr Block State TaxesFile 1040nr Online FreeH & R Block Free Tax FilingHow Do I File My State Taxes For FreeFile 1040 Ez OnlineFree Tax Filing Military1040 EzOnline Tax Filing 2012How Do I File An Amendment To My TaxesAmend 2012 Tax Return TurbotaxMilitary Filing State Taxes1040 Ez For 2011Tax Form For 2012Amended Tax ReturnsFree E FileHow Do I File Taxes As A Student1040 Ez OnlineFree Federal Tax Filing 2011I Need A 1040x FormTurbo Tax 2011 Download2010 Tax Form 1040Hrblock Com MyreturnstatusTax Forms 2011

Tax Return 2011 Deadline

Tax return 2011 deadline Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Tax return 2011 deadline Tax-free exchange of rental property occasionally used for personal purposes. Tax return 2011 deadline Ordering forms and publications. Tax return 2011 deadline Tax questions. Tax return 2011 deadline Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/pub527. Tax return 2011 deadline What's New Net Investment Income Tax (NIIT). Tax return 2011 deadline  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Tax return 2011 deadline NIIT is a 3. Tax return 2011 deadline 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Tax return 2011 deadline Net investment income may include rental income and other income from passive activities. Tax return 2011 deadline Use Form 8960, Net Investment Income Tax, to figure this tax. Tax return 2011 deadline For more information on NIIT, go to IRS. Tax return 2011 deadline gov and enter “Net Investment Income Tax” in the search box. Tax return 2011 deadline Reminders Photographs of missing children. Tax return 2011 deadline  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax return 2011 deadline Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax return 2011 deadline You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax return 2011 deadline Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Tax return 2011 deadline In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Tax return 2011 deadline First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Tax return 2011 deadline We will look at types of income and when each is reported, and at types of expenses and which are deductible. Tax return 2011 deadline Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Tax return 2011 deadline Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Tax return 2011 deadline Special rental situations are grouped together in chapter 4. Tax return 2011 deadline These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Tax return 2011 deadline Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Tax return 2011 deadline Sale or exchange of rental property. Tax return 2011 deadline   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Tax return 2011 deadline Sale of main home used as rental property. Tax return 2011 deadline   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Tax return 2011 deadline Tax-free exchange of rental property occasionally used for personal purposes. Tax return 2011 deadline   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Tax return 2011 deadline   For information on the qualifying use standards, see Rev. Tax return 2011 deadline Proc. Tax return 2011 deadline 2008–16, 2008 IRB 547, at http://www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/irb/2008-10_IRB/ar12. Tax return 2011 deadline html . Tax return 2011 deadline For more information on like-kind exchanges, see chapter 1 of Publication 544. Tax return 2011 deadline Comments and suggestions. Tax return 2011 deadline   We welcome your comments about this publication and your suggestions for future editions. Tax return 2011 deadline   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax return 2011 deadline NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax return 2011 deadline Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax return 2011 deadline   You can send your comments from www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/formspubs/. Tax return 2011 deadline Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax return 2011 deadline   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax return 2011 deadline Ordering forms and publications. Tax return 2011 deadline   Visit www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax return 2011 deadline Internal Revenue Service 1201 N. Tax return 2011 deadline Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax return 2011 deadline   If you have a tax question, check the information available on IRS. Tax return 2011 deadline gov or call 1-800-829-1040. Tax return 2011 deadline We cannot answer tax questions sent to either of the above addresses. Tax return 2011 deadline Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Tax return 2011 deadline Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

for Tax Pros

Open Season for Membership in the Information Reporting Advisory Committee (IRPAC)
The Internal Revenue Service (IRS) is accepting nominations to IRPAC beginning April 1, 2014 and ending May 30, 2014. IRPAC provides recommendations to IRS leadership on a wide range of information.

IRS to waive Forms 5498, 1098-T and 1099-G penalties for the initial year of introduction
Taxpayers and/or their representatives who have questions should contact the IRS per the notice instructions.

IRS statement on court ruling related to return preparers
Update: Feb. 11, 2014 - The U.S. Court of Appeals for the District of Columbia Circuit upheld the decision of the lower court in the case of Loving vs. IRS, finding insufficient statutory support for the IRS’ regulation of federal tax return preparers. The IRS continues to believe that it’s critical for the taxpayers to be able to rely on quality work from tax preparers and is assessing the court’s decision.

Please continue to check this site for additional information as it becomes available.

Registration & Testing

Other Tools & Information

Continuing Education

Responsibility & Oversight

 

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Return 2011 Deadline

Tax return 2011 deadline Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Tax return 2011 deadline Your move is closely related to the start of work. Tax return 2011 deadline You meet the distance test. Tax return 2011 deadline You meet the time test. Tax return 2011 deadline After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Tax return 2011 deadline Retirees, survivors, and Armed Forces members. Tax return 2011 deadline   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Tax return 2011 deadline These rules are discussed later in this publication. Tax return 2011 deadline Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Tax return 2011 deadline Closely related in time. Tax return 2011 deadline   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Tax return 2011 deadline It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Tax return 2011 deadline    Figure A. Tax return 2011 deadline Illustration of Distance Test Please click here for the text description of the image. Tax return 2011 deadline Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Tax return 2011 deadline Example. Tax return 2011 deadline Your family moved more than a year after you started work at a new location. Tax return 2011 deadline You delayed the move for 18 months to allow your child to complete high school. Tax return 2011 deadline You can deduct your moving expenses. Tax return 2011 deadline Closely related in place. Tax return 2011 deadline   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Tax return 2011 deadline If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Tax return 2011 deadline Home defined. Tax return 2011 deadline   Your home means your main home (residence). Tax return 2011 deadline It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Tax return 2011 deadline It does not include other homes owned or kept up by you or members of your family. Tax return 2011 deadline It also does not include a seasonal home, such as a summer beach cottage. Tax return 2011 deadline Your former home means your home before you left for your new job location. Tax return 2011 deadline Your new home means your home within the area of your new job location. Tax return 2011 deadline Retirees or survivors. Tax return 2011 deadline   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Tax return 2011 deadline You must have worked outside the United States or be a survivor of someone who did. Tax return 2011 deadline See Retirees or Survivors Who Move to the United States, later. Tax return 2011 deadline Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Tax return 2011 deadline For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Tax return 2011 deadline You can use Worksheet 1 to see if you meet this test. Tax return 2011 deadline Worksheet 1. Tax return 2011 deadline Distance Test   Note. Tax return 2011 deadline Members of the Armed Forces may not have to meet this test. Tax return 2011 deadline See Members of the Armed Forces. Tax return 2011 deadline     1. Tax return 2011 deadline Enter the number of miles from your old home to your new workplace 1. Tax return 2011 deadline miles 2. Tax return 2011 deadline Enter the number of miles from your old home to your old workplace 2. Tax return 2011 deadline miles 3. Tax return 2011 deadline Subtract line 2 from line 1. Tax return 2011 deadline If zero or less, enter -0- 3. Tax return 2011 deadline miles 4. Tax return 2011 deadline Is line 3 at least 50 miles? □ Yes. Tax return 2011 deadline You meet this test. Tax return 2011 deadline  □ No. Tax return 2011 deadline You do not meet this test. Tax return 2011 deadline You cannot deduct your moving expenses. Tax return 2011 deadline The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Tax return 2011 deadline The distance test considers only the location of your former home. Tax return 2011 deadline It does not take into account the location of your new home. Tax return 2011 deadline See Figure A, earlier. Tax return 2011 deadline Example. Tax return 2011 deadline You moved to a new home less than 50 miles from your former home because you changed main job locations. Tax return 2011 deadline Your old main job location was 3 miles from your former home. Tax return 2011 deadline Your new main job location is 60 miles from that home. Tax return 2011 deadline Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Tax return 2011 deadline First job or return to full-time work. Tax return 2011 deadline   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Tax return 2011 deadline   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Tax return 2011 deadline Armed Forces. Tax return 2011 deadline   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Tax return 2011 deadline See Members of the Armed Forces, later. Tax return 2011 deadline Main job location. Tax return 2011 deadline   Your main job location is usually the place where you spend most of your working time. Tax return 2011 deadline This could be your office, plant, store, shop, or other location. Tax return 2011 deadline If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Tax return 2011 deadline Union members. Tax return 2011 deadline   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Tax return 2011 deadline More than one job. Tax return 2011 deadline   If you have more than one job at any time, your main job location depends on the facts in each case. Tax return 2011 deadline The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Tax return 2011 deadline    Table 1. Tax return 2011 deadline Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Tax return 2011 deadline . Tax return 2011 deadline . Tax return 2011 deadline THEN you satisfy the time test by meeting the. Tax return 2011 deadline . Tax return 2011 deadline . Tax return 2011 deadline an employee 39-week test for employees. Tax return 2011 deadline self-employed 78-week test for self-employed persons. Tax return 2011 deadline both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Tax return 2011 deadline Your principal place of work  determines which test applies. Tax return 2011 deadline both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Tax return 2011 deadline Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Tax return 2011 deadline The time test for employees. Tax return 2011 deadline The time test for self-employed persons. Tax return 2011 deadline Both of these tests are explained below. Tax return 2011 deadline See Table 1, below, for a summary of these tests. Tax return 2011 deadline You can deduct your moving expenses before you meet either of the time tests. Tax return 2011 deadline See Time Test Not Yet Met, later. Tax return 2011 deadline Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Tax return 2011 deadline Full-time employment depends on what is usual for your type of work in your area. Tax return 2011 deadline For purposes of this test, the following four rules apply. Tax return 2011 deadline You count only your full-time work as an employee, not any work you do as a self-employed person. Tax return 2011 deadline You do not have to work for the same employer for all 39 weeks. Tax return 2011 deadline You do not have to work 39 weeks in a row. Tax return 2011 deadline You must work full time within the same general commuting area for all 39 weeks. Tax return 2011 deadline Temporary absence from work. Tax return 2011 deadline   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Tax return 2011 deadline You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Tax return 2011 deadline Seasonal work. Tax return 2011 deadline   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Tax return 2011 deadline For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Tax return 2011 deadline    Figure B. Tax return 2011 deadline Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Tax return 2011 deadline Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Tax return 2011 deadline For purposes of the time test for self-employed persons, the following three rules apply. Tax return 2011 deadline You count any full-time work you do either as an employee or as a self-employed person. Tax return 2011 deadline You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Tax return 2011 deadline You must work within the same general commuting area for all 78 weeks. Tax return 2011 deadline Example. Tax return 2011 deadline You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Tax return 2011 deadline You pay moving expenses in 2013 and 2014 in connection with this move. Tax return 2011 deadline On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Tax return 2011 deadline Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Tax return 2011 deadline You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Tax return 2011 deadline You have until December 1, 2015, to satisfy this requirement. Tax return 2011 deadline Self-employment. Tax return 2011 deadline   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Tax return 2011 deadline You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Tax return 2011 deadline Full-time work. Tax return 2011 deadline   You can count only those weeks during which you work full time as a week of work. Tax return 2011 deadline Whether you work full time during any week depends on what is usual for your type of work in your area. Tax return 2011 deadline For example, you are a self-employed dentist and maintain office hours 4 days a week. Tax return 2011 deadline You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Tax return 2011 deadline Temporary absence from work. Tax return 2011 deadline   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Tax return 2011 deadline Seasonal trade or business. Tax return 2011 deadline   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Tax return 2011 deadline The off-season must be less than 6 months and you must work full time before and after the off-season. Tax return 2011 deadline Example. Tax return 2011 deadline You own and operate a motel at a beach resort. Tax return 2011 deadline The motel is closed for 5 months during the off-season. Tax return 2011 deadline You work full time as the operator of the motel before and after the off-season. Tax return 2011 deadline You are considered self-employed on a full-time basis during the weeks of the off-season. Tax return 2011 deadline   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Tax return 2011 deadline Example. Tax return 2011 deadline Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Tax return 2011 deadline He generally worked at the shop about 40 hours each week. Tax return 2011 deadline Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Tax return 2011 deadline Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Tax return 2011 deadline    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Tax return 2011 deadline Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Tax return 2011 deadline However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Tax return 2011 deadline Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Tax return 2011 deadline You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Tax return 2011 deadline If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Tax return 2011 deadline See When To Deduct Expenses later, for more details. Tax return 2011 deadline Failure to meet the time test. Tax return 2011 deadline    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Tax return 2011 deadline Example. Tax return 2011 deadline You arrive in the general area of your new job location, as an employee, on September 15, 2013. Tax return 2011 deadline You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Tax return 2011 deadline If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Tax return 2011 deadline Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Tax return 2011 deadline You are in the Armed Forces and you moved because of a permanent change of station. Tax return 2011 deadline See Members of the Armed Forces , later. Tax return 2011 deadline Your main job location was outside the United States and you moved to the United States because you retired. Tax return 2011 deadline See Retirees or Survivors Who Move to the United States, later. Tax return 2011 deadline You are the survivor of a person whose main job location at the time of death was outside the United States. Tax return 2011 deadline See Retirees or Survivors Who Move to the United States, later. Tax return 2011 deadline Your job at the new location ends because of death or disability. Tax return 2011 deadline You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Tax return 2011 deadline For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Tax return 2011 deadline Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Tax return 2011 deadline However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Tax return 2011 deadline If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Tax return 2011 deadline United States defined. Tax return 2011 deadline   For this section of this publication, the term “United States” includes the possessions of the United States. Tax return 2011 deadline Retirees who were working abroad. Tax return 2011 deadline   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Tax return 2011 deadline However, both your former main job location and your former home must have been outside the United States. Tax return 2011 deadline Permanently retired. Tax return 2011 deadline   You are considered permanently retired when you cease gainful full-time employment or self-employment. Tax return 2011 deadline If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Tax return 2011 deadline Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Tax return 2011 deadline Decedents. Tax return 2011 deadline   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Tax return 2011 deadline The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Tax return 2011 deadline   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Tax return 2011 deadline For more information, see Publication 559, Survivors, Executors, and Administrators. Tax return 2011 deadline Survivors of decedents who were working abroad. Tax return 2011 deadline   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Tax return 2011 deadline The move is to a home in the United States. Tax return 2011 deadline The move begins within 6 months after the decedent's death. Tax return 2011 deadline (When a move begins is described below. Tax return 2011 deadline ) The move is from the decedent's former home. Tax return 2011 deadline The decedent's former home was outside the United States. Tax return 2011 deadline The decedent's former home was also your home. Tax return 2011 deadline When a move begins. Tax return 2011 deadline   A move begins when one of the following events occurs. Tax return 2011 deadline You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Tax return 2011 deadline Your household goods and personal effects are packed and on the way to your home in the United States. Tax return 2011 deadline You leave your former home to travel to your new home in the United States. Tax return 2011 deadline Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Tax return 2011 deadline You cannot deduct any expenses for meals. Tax return 2011 deadline Reasonable expenses. Tax return 2011 deadline   You can deduct only those expenses that are reasonable for the circumstances of your move. Tax return 2011 deadline For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Tax return 2011 deadline If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Tax return 2011 deadline Example. Tax return 2011 deadline Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Tax return 2011 deadline On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Tax return 2011 deadline Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Tax return 2011 deadline Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Tax return 2011 deadline Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Tax return 2011 deadline Travel by car. Tax return 2011 deadline   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Tax return 2011 deadline Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Tax return 2011 deadline You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Tax return 2011 deadline Member of your household. Tax return 2011 deadline   You can deduct moving expenses you pay for yourself and members of your household. Tax return 2011 deadline A member of your household is anyone who has both your former and new home as his or her home. Tax return 2011 deadline It does not include a tenant or employee, unless that person is your dependent. Tax return 2011 deadline Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Tax return 2011 deadline Your move may be from one U. Tax return 2011 deadline S. Tax return 2011 deadline location to another or from a foreign country to the United States. Tax return 2011 deadline Household goods and personal effects. Tax return 2011 deadline   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Tax return 2011 deadline For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Tax return 2011 deadline   If you use your own car to move your things, see Travel by car, earlier. Tax return 2011 deadline   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Tax return 2011 deadline   You can deduct the cost of shipping your car and your household pets to your new home. Tax return 2011 deadline   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Tax return 2011 deadline Your deduction is limited to the amount it would have cost to move them from your former home. Tax return 2011 deadline Example. Tax return 2011 deadline Paul Brown has been living and working in North Carolina for the last 4 years. Tax return 2011 deadline Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Tax return 2011 deadline Paul got a job in Washington, DC. Tax return 2011 deadline It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Tax return 2011 deadline It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Tax return 2011 deadline He can deduct only $1,800 of the $3,000 he paid. Tax return 2011 deadline The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Tax return 2011 deadline You cannot deduct the cost of moving furniture you buy on the way to your new home. Tax return 2011 deadline   Storage expenses. Tax return 2011 deadline   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Tax return 2011 deadline Travel expenses. Tax return 2011 deadline   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Tax return 2011 deadline This includes expenses for the day you arrive. Tax return 2011 deadline    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Tax return 2011 deadline   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Tax return 2011 deadline   The members of your household do not have to travel together or at the same time. Tax return 2011 deadline However, you can only deduct expenses for one trip per person. Tax return 2011 deadline If you use your own car, see Travel by car, earlier. Tax return 2011 deadline Example. Tax return 2011 deadline   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Tax return 2011 deadline Josh drove the family car to Washington, DC, a trip of 1,100 miles. Tax return 2011 deadline His expenses were $264. Tax return 2011 deadline 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Tax return 2011 deadline 00. Tax return 2011 deadline One week later, Robyn flew from Minneapolis to Washington, DC. Tax return 2011 deadline Her only expense was her $400 plane ticket. Tax return 2011 deadline The Blacks' deduction is $854. Tax return 2011 deadline 00 (Josh's $454. Tax return 2011 deadline 00 + Robyn's $400). Tax return 2011 deadline Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Tax return 2011 deadline You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Tax return 2011 deadline Deductible expenses. Tax return 2011 deadline   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Tax return 2011 deadline The cost of moving household goods and personal effects from your former home to your new home. Tax return 2011 deadline The cost of traveling (including lodging) from your former home to your new home. Tax return 2011 deadline The cost of moving household goods and personal effects to and from storage. Tax return 2011 deadline The cost of storing household goods and personal effects while you are at the new job location. Tax return 2011 deadline The first two items were explained earlier under Moves to Locations in the United States . Tax return 2011 deadline The last two items are discussed, later. Tax return 2011 deadline Moving goods and effects to and from storage. Tax return 2011 deadline   You can deduct the reasonable expenses of moving your personal effects to and from storage. Tax return 2011 deadline Storage expenses. Tax return 2011 deadline   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Tax return 2011 deadline Moving expenses allocable to excluded foreign income. Tax return 2011 deadline   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Tax return 2011 deadline You may also be able to claim a foreign housing exclusion or deduction. Tax return 2011 deadline If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Tax return 2011 deadline    Publication 54, Tax Guide for U. Tax return 2011 deadline S. Tax return 2011 deadline Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Tax return 2011 deadline You can get the publication from most U. Tax return 2011 deadline S. Tax return 2011 deadline embassies and consulates, or see How To Get Tax Help at the end of this publication. Tax return 2011 deadline Nondeductible Expenses You cannot deduct the following items as moving expenses. Tax return 2011 deadline Any part of the purchase price of your new home. Tax return 2011 deadline Car tags. Tax return 2011 deadline Driver's license. Tax return 2011 deadline Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Tax return 2011 deadline Expenses of entering into or breaking a lease. Tax return 2011 deadline Home improvements to help sell your home. Tax return 2011 deadline Loss on the sale of your home. Tax return 2011 deadline Losses from disposing of memberships in clubs. Tax return 2011 deadline Mortgage penalties. Tax return 2011 deadline Pre-move househunting expenses. Tax return 2011 deadline Real estate taxes. Tax return 2011 deadline Refitting of carpet and draperies. Tax return 2011 deadline Return trips to your former residence. Tax return 2011 deadline Security deposits (including any given up due to the move). Tax return 2011 deadline Storage charges except those incurred in transit and for foreign moves. Tax return 2011 deadline No double deduction. Tax return 2011 deadline   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Tax return 2011 deadline You must decide if your expenses are deductible as moving expenses or as business expenses. Tax return 2011 deadline For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Tax return 2011 deadline In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Tax return 2011 deadline   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Tax return 2011 deadline Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Tax return 2011 deadline It covers reimbursements for any of your moving expenses discussed in this publication. Tax return 2011 deadline It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Tax return 2011 deadline Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Tax return 2011 deadline For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Tax return 2011 deadline Your employer should tell you what method of reimbursement is used and what records are required. Tax return 2011 deadline Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Tax return 2011 deadline Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Tax return 2011 deadline Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Tax return 2011 deadline You must adequately account to your employer for these expenses within a reasonable period of time. Tax return 2011 deadline You must return any excess reimbursement or allowance within a reasonable period of time. Tax return 2011 deadline Adequate accounting. Tax return 2011 deadline   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Tax return 2011 deadline Documentation includes receipts, canceled checks, and bills. Tax return 2011 deadline Reasonable period of time. Tax return 2011 deadline   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Tax return 2011 deadline However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Tax return 2011 deadline You receive an advance within 30 days of the time you have an expense. Tax return 2011 deadline You adequately account for your expenses within 60 days after they were paid or incurred. Tax return 2011 deadline You return any excess reimbursement within 120 days after the expense was paid or incurred. Tax return 2011 deadline You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Tax return 2011 deadline Excess reimbursement. Tax return 2011 deadline   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Tax return 2011 deadline Returning excess reimbursements. Tax return 2011 deadline   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Tax return 2011 deadline Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Tax return 2011 deadline For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Tax return 2011 deadline You meet accountable plan rules. Tax return 2011 deadline   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Tax return 2011 deadline Instead, your employer should include the reimbursements in box 12 of your Form W-2. Tax return 2011 deadline Example. Tax return 2011 deadline You lived in Boston and accepted a job in Atlanta. Tax return 2011 deadline Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Tax return 2011 deadline Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Tax return 2011 deadline If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Tax return 2011 deadline You do not meet accountable plan rules. Tax return 2011 deadline   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Tax return 2011 deadline   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Tax return 2011 deadline The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Tax return 2011 deadline Reimbursement of nondeductible expenses. Tax return 2011 deadline   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Tax return 2011 deadline The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Tax return 2011 deadline If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Tax return 2011 deadline Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Tax return 2011 deadline In addition, the following payments will be treated as paid under a nonaccountable plan. Tax return 2011 deadline Excess reimbursements you fail to return to your employer. Tax return 2011 deadline Reimbursements of nondeductible expenses. Tax return 2011 deadline See Reimbursement of nondeductible expenses, earlier. Tax return 2011 deadline If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Tax return 2011 deadline This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Tax return 2011 deadline If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Tax return 2011 deadline Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Tax return 2011 deadline Your employer will report the total in box 1 of your Form W-2. Tax return 2011 deadline Example. Tax return 2011 deadline To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Tax return 2011 deadline Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Tax return 2011 deadline Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Tax return 2011 deadline These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Tax return 2011 deadline Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Tax return 2011 deadline See Reimbursements included in income, later. Tax return 2011 deadline Reimbursements excluded from income. Tax return 2011 deadline   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Tax return 2011 deadline These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Tax return 2011 deadline Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Tax return 2011 deadline    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Tax return 2011 deadline Expenses deducted in earlier year. Tax return 2011 deadline   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Tax return 2011 deadline Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Tax return 2011 deadline Reimbursements included in income. Tax return 2011 deadline   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Tax return 2011 deadline See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Tax return 2011 deadline Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Tax return 2011 deadline This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Tax return 2011 deadline It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Tax return 2011 deadline Reimbursement for deductible and nondeductible expenses. Tax return 2011 deadline    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Tax return 2011 deadline Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Tax return 2011 deadline Amount of income tax withheld. Tax return 2011 deadline   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Tax return 2011 deadline It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Tax return 2011 deadline   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Tax return 2011 deadline The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Tax return 2011 deadline Estimated tax. Tax return 2011 deadline    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Tax return 2011 deadline For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Tax return 2011 deadline How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Tax return 2011 deadline For a quick overview, see Table 2, later. Tax return 2011 deadline Form 3903 Use Form 3903 to figure your moving expense deduction. Tax return 2011 deadline Use a separate Form 3903 for each move for which you are deducting expenses. Tax return 2011 deadline Do not file Form 3903 if all of the following apply. Tax return 2011 deadline You moved to a location outside the United States in an earlier year. Tax return 2011 deadline You are claiming only storage fees while you were away from the United States. Tax return 2011 deadline Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Tax return 2011 deadline Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Tax return 2011 deadline If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Tax return 2011 deadline Completing Form 3903. Tax return 2011 deadline   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Tax return 2011 deadline If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Tax return 2011 deadline Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Tax return 2011 deadline This excluded amount should be identified on Form W-2, box 12, with code P. Tax return 2011 deadline Expenses greater than reimbursement. Tax return 2011 deadline   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Tax return 2011 deadline This is your moving expense deduction. Tax return 2011 deadline Expenses equal to or less than reimbursement. Tax return 2011 deadline    If line 3 is equal to or less than line 4, you have no moving expense deduction. Tax return 2011 deadline Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Tax return 2011 deadline Table 2. Tax return 2011 deadline Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Tax return 2011 deadline . Tax return 2011 deadline . Tax return 2011 deadline AND you have. Tax return 2011 deadline . Tax return 2011 deadline . Tax return 2011 deadline THEN. Tax return 2011 deadline . Tax return 2011 deadline . Tax return 2011 deadline your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Tax return 2011 deadline your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Tax return 2011 deadline your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Tax return 2011 deadline your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Tax return 2011 deadline no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Tax return 2011 deadline * * See Deductible Moving Expenses, earlier, for allowable expenses. Tax return 2011 deadline    Where to deduct. Tax return 2011 deadline   Deduct your moving expenses on Form 1040, line 26. Tax return 2011 deadline The amount of moving expenses you can deduct is shown on Form 3903, line 5. Tax return 2011 deadline    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Tax return 2011 deadline   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Tax return 2011 deadline Expenses not reimbursed. Tax return 2011 deadline   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Tax return 2011 deadline Example. Tax return 2011 deadline In December 2012, your employer transferred you to another city in the United States, where you still work. Tax return 2011 deadline You are single and were not reimbursed for your moving expenses. Tax return 2011 deadline In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Tax return 2011 deadline In January 2013, you paid for travel to the new city. Tax return 2011 deadline You can deduct these additional expenses on your 2013 tax return. Tax return 2011 deadline Expenses reimbursed. Tax return 2011 deadline   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Tax return 2011 deadline If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Tax return 2011 deadline See Choosing when to deduct, next. Tax return 2011 deadline   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Tax return 2011 deadline Choosing when to deduct. Tax return 2011 deadline   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Tax return 2011 deadline How to make the choice. Tax return 2011 deadline   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Tax return 2011 deadline    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Tax return 2011 deadline Illustrated Example Tom and Peggy Smith are married and have two children. Tax return 2011 deadline They owned a home in Detroit where Tom worked. Tax return 2011 deadline On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Tax return 2011 deadline Peggy flew to San Diego on March 1 to look for a new home. Tax return 2011 deadline She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Tax return 2011 deadline The Smiths sold their Detroit home for $1,500 less than they paid for it. Tax return 2011 deadline They contracted to have their personal effects moved to San Diego on April 3. Tax return 2011 deadline The family drove to San Diego where they found that their new home was not finished. Tax return 2011 deadline They stayed in a nearby motel until the house was ready on May 1. Tax return 2011 deadline On April 10, Tom went to work in the San Diego plant where he still works. Tax return 2011 deadline Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Tax return 2011 deadline ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Tax return 2011 deadline His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Tax return 2011 deadline Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Tax return 2011 deadline The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Tax return 2011 deadline His employer identified this amount with code P. Tax return 2011 deadline The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Tax return 2011 deadline Tom must include this amount on Form 1040, line 7. Tax return 2011 deadline The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Tax return 2011 deadline Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Tax return 2011 deadline To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Tax return 2011 deadline Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Tax return 2011 deadline He also enters his deduction, $1,200, on Form 1040, line 26. Tax return 2011 deadline Nondeductible expenses. Tax return 2011 deadline   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Tax return 2011 deadline Item 1 — pre-move househunting expenses of $524. Tax return 2011 deadline Item 2 — the $25,000 down payment on the San Diego home. Tax return 2011 deadline If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Tax return 2011 deadline Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Tax return 2011 deadline The commission is used to figure the gain or loss on the sale. Tax return 2011 deadline Item 4 — the $1,500 loss on the sale of the Detroit home. Tax return 2011 deadline Item 6 — the $320 expense for meals while driving to San Diego. Tax return 2011 deadline (However, the lodging and car expenses are deductible. Tax return 2011 deadline ) Item 7 — temporary living expenses of $3,730. Tax return 2011 deadline    This image is too large to be displayed in the current screen. Tax return 2011 deadline Please click the link to view the image. Tax return 2011 deadline 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Tax return 2011 deadline You can deduct your unreimbursed moving expenses. Tax return 2011 deadline A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Tax return 2011 deadline The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Tax return 2011 deadline Spouse and dependents. Tax return 2011 deadline   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Tax return 2011 deadline   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Tax return 2011 deadline Services or reimbursements provided by government. Tax return 2011 deadline   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Tax return 2011 deadline In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Tax return 2011 deadline However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Tax return 2011 deadline   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Tax return 2011 deadline You can deduct the expenses that are more than your reimbursements. Tax return 2011 deadline See Deductible Moving Expenses, earlier. Tax return 2011 deadline How to complete Form 3903 for members of the Armed Forces. Tax return 2011 deadline    Take the following steps. Tax return 2011 deadline Complete lines 1 through 3 of the form, using your actual expenses. Tax return 2011 deadline Do not include any expenses for moving services provided by the government. Tax return 2011 deadline Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Tax return 2011 deadline Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Tax return 2011 deadline Do not include the value of moving or storage services provided by the government. Tax return 2011 deadline Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Tax return 2011 deadline Complete line 5. Tax return 2011 deadline If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Tax return 2011 deadline This is your moving expense deduction. Tax return 2011 deadline If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Tax return 2011 deadline Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Tax return 2011 deadline If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Tax return 2011 deadline    Do not deduct any expenses for moving or storage services provided by the government. Tax return 2011 deadline How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Tax return 2011 deadline Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Tax return 2011 deadline Free help with your tax return. Tax return 2011 deadline   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax return 2011 deadline The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax return 2011 deadline The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax return 2011 deadline 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 return 2011 deadline Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax return 2011 deadline To find the nearest VITA or TCE site, visit IRS. Tax return 2011 deadline gov or call 1-800-906-9887. Tax return 2011 deadline   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax return 2011 deadline To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax return 2011 deadline aarp. Tax return 2011 deadline org/money/taxaide or call 1-888-227-7669. Tax return 2011 deadline   For more information on these programs, go to IRS. Tax return 2011 deadline gov and enter “VITA” in the search box. Tax return 2011 deadline Internet. Tax return 2011 deadline IRS. Tax return 2011 deadline gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax return 2011 deadline Apply for an Employer Identification Number (EIN). Tax return 2011 deadline Go to IRS. Tax return 2011 deadline gov and enter Apply for an EIN in the search box. Tax return 2011 deadline Request an Electronic Filing PIN by going to IRS. Tax return 2011 deadline gov and entering Electronic Filing PIN in the search box. Tax return 2011 deadline Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax return 2011 deadline gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return 2011 deadline If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax return 2011 deadline Check the status of your amended return. Tax return 2011 deadline Go to IRS. Tax return 2011 deadline gov and enter Where's My Amended Return in the search box. Tax return 2011 deadline Download forms, instructions, and publications, including some accessible versions. Tax return 2011 deadline Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax return 2011 deadline gov or IRS2Go. Tax return 2011 deadline Tax return and tax account transcripts are generally available for the current year and past three years. Tax return 2011 deadline Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax return 2011 deadline gov. Tax return 2011 deadline Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax return 2011 deadline Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax return 2011 deadline gov. Tax return 2011 deadline Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax return 2011 deadline gov or IRS2Go. Tax return 2011 deadline Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax return 2011 deadline An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax return 2011 deadline Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax return 2011 deadline If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax return 2011 deadline Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax return 2011 deadline Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax return 2011 deadline gov. Tax return 2011 deadline Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax return 2011 deadline The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax return 2011 deadline Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax return 2011 deadline AARP offers the Tax-Aide counseling program as part of the TCE program. Tax return 2011 deadline Visit AARP's website to find the nearest Tax-Aide location. Tax return 2011 deadline Research your tax questions. Tax return 2011 deadline Search publications and instructions by topic or keyword. Tax return 2011 deadline Read the Internal Revenue Code, regulations, or other official guidance. Tax return 2011 deadline Read Internal Revenue Bulletins. Tax return 2011 deadline Sign up to receive local and national tax news by email. Tax return 2011 deadline Phone. Tax return 2011 deadline You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax return 2011 deadline Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax return 2011 deadline Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax return 2011 deadline Call to locate the nearest volunteer help site, 1-800-906-9887. Tax return 2011 deadline Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax return 2011 deadline The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax return 2011 deadline Most VITA and TCE sites offer free electronic filing. Tax return 2011 deadline Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax return 2011 deadline Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax return 2011 deadline Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax return 2011 deadline The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax return 2011 deadline If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax return 2011 deadline Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax return 2011 deadline Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return 2011 deadline 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 return 2011 deadline Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax return 2011 deadline Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Tax return 2011 deadline You should receive your order within 10 business days. Tax return 2011 deadline Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax return 2011 deadline Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax return 2011 deadline Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax return 2011 deadline Call to ask tax questions, 1-800-829-1040. Tax return 2011 deadline Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax return 2011 deadline The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax return 2011 deadline These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax return 2011 deadline gsa. Tax return 2011 deadline gov/fedrelay. Tax return 2011 deadline Walk-in. Tax return 2011 deadline You can find a selection of forms, publications and services — in-person, face-to-face. Tax return 2011 deadline Products. Tax return 2011 deadline You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax return 2011 deadline Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax return 2011 deadline Services. Tax return 2011 deadline You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax return 2011 deadline An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax return 2011 deadline 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 return 2011 deadline No appointment is necessary—just walk in. Tax return 2011 deadline Before visiting, check www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/localcontacts for hours of operation and services provided. Tax return 2011 deadline Mail. Tax return 2011 deadline You can send your order for forms, instructions, and publications to the address below. Tax return 2011 deadline You should receive a response within 10 business days after your request is received. Tax return 2011 deadline  Internal Revenue Service 1201 N. Tax return 2011 deadline Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax return 2011 deadline   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax return 2011 deadline Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax return 2011 deadline What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax return 2011 deadline We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax return 2011 deadline You face (or your business is facing) an immediate threat of adverse action. Tax return 2011 deadline You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax return 2011 deadline   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax return 2011 deadline Here's why we can help: TAS is an independent organization within the IRS. Tax return 2011 deadline Our advocates know how to work with the IRS. Tax return 2011 deadline Our services are free and tailored to meet your needs. Tax return 2011 deadline We have offices in every state, the District of Columbia, and Puerto Rico. Tax return 2011 deadline How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/advocate, or call us toll-free at 1-877-777-4778. Tax return 2011 deadline How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax return 2011 deadline If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/sams. Tax return 2011 deadline Low Income Taxpayer Clinics. Tax return 2011 deadline   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Tax return 2011 deadline Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax return 2011 deadline Visit www. Tax return 2011 deadline TaxpayerAdvocate. Tax return 2011 deadline irs. Tax return 2011 deadline gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax return 2011 deadline Prev  Up  Next   Home   More Online Publications