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Tax Return Amendment

Tax return amendment Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Tax return amendment Qualified official extended duty. Tax return amendment ForeclosuresLump Sum Portion of Settlement Payment. Tax return amendment Interest Payment on Lump Sum Portion of Settlement Payment. Tax return amendment Lost Equity Portion of Settlement Payment. Tax return amendment The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Tax return amendment Interest Payment on Lost Equity Portion of Settlement Payment. Tax return amendment Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Tax return amendment Some are included in gross income while others are excluded from gross income. Tax return amendment Included items (Table 1) are subject to tax and must be reported on your tax return. Tax return amendment Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Tax return amendment For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Tax return amendment Table 1. Tax return amendment Included Items These items are included in gross income, unless the pay is for service in a combat zone. Tax return amendment Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Tax return amendment   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Tax return amendment Table 2. Tax return amendment Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Tax return amendment There is no exclusion for the personal use of a government-provided vehicle. Tax return amendment Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Tax return amendment S. Tax return amendment Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Tax return amendment   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Tax return amendment Differential wage payments. Tax return amendment   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Tax return amendment These amounts are taxable and cannot be excluded as combat pay. Tax return amendment Military base realignment and closure benefit. Tax return amendment   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Tax return amendment However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Tax return amendment Any part of the payment that is more than this limit is included in gross income. Tax return amendment For more information about the HAP, see http://hap. Tax return amendment usace. Tax return amendment army. Tax return amendment mil/Overview. Tax return amendment html. Tax return amendment Qualified reservist distribution (QRD). Tax return amendment   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Tax return amendment A QRD is included in gross income and is subject to employment taxes. Tax return amendment The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Tax return amendment Thrift Savings Plan (TSP) distributions. Tax return amendment   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Tax return amendment   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Tax return amendment However, the earnings on the tax-exempt portion of the distribution are taxable. Tax return amendment The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Tax return amendment Roth Thrift Savings Plan (TSP) balance. Tax return amendment   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Tax return amendment Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Tax return amendment Qualified distributions from a Roth TSP are not included in your income. Tax return amendment For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Tax return amendment S. Tax return amendment Civil Service Retirement Benefits. Tax return amendment State bonus payments. Tax return amendment   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Tax return amendment See Combat Zone , later, for a list of designated combat zones. Tax return amendment Foreign Source Income If you are a U. Tax return amendment S. Tax return amendment citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Tax return amendment S. Tax return amendment law allows you to exclude) on your tax return. Tax return amendment This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Tax return amendment This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Tax return amendment Certain taxpayers can exclude income earned in foreign countries. Tax return amendment For 2013, this exclusion amount can be as much as $97,600. Tax return amendment However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Tax return amendment S. Tax return amendment Government. Tax return amendment Employees of the U. Tax return amendment S. Tax return amendment Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Tax return amendment Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Tax return amendment For more information on the exclusion, see Publication 54. Tax return amendment Residents of American Samoa may be able to exclude income from American Samoa. Tax return amendment This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Tax return amendment S. Tax return amendment Government. Tax return amendment If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Tax return amendment S. Tax return amendment Possessions. Tax return amendment Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Tax return amendment S. Tax return amendment military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Tax return amendment S. Tax return amendment possession. Tax return amendment See Publication 570 for more information. Tax return amendment Domicile. Tax return amendment   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Tax return amendment It is not always where you presently live. Tax return amendment Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Tax return amendment The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax return amendment Marital status. Tax return amendment   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Tax return amendment The rules may affect your tax liability if you file separate returns or are divorced during the year. Tax return amendment Nevada, Washington, and California domestic partners. Tax return amendment   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Tax return amendment See Form 8958 and Publication 555, Community Property. Tax return amendment Nature of the payment. Tax return amendment   Active duty military pay is subject to community property laws. Tax return amendment Armed Forces retired or retainer pay may be subject to community property laws. Tax return amendment   For more information on community property laws, see Publication 555. Tax return amendment Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Tax return amendment Form W-2 also shows other amounts that you may find important in box 12. Tax return amendment The amounts shown in box 12 are generally preceded by a code. Tax return amendment A list of codes used in box 12 is shown, next. Tax return amendment Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Tax return amendment For more information on these codes, see your Form(s) W-2. Tax return amendment Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Tax return amendment The following adjustments are of particular interest to members of the Armed Forces. Tax return amendment Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Tax return amendment S. Tax return amendment Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Tax return amendment Include all unreimbursed expenses from the time you leave home until the time you return home. Tax return amendment The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Tax return amendment For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Tax return amendment Member of a reserve component. Tax return amendment   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Tax return amendment How to report. Tax return amendment   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Tax return amendment Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Tax return amendment Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Tax return amendment Example. Tax return amendment Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Tax return amendment He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Tax return amendment 5 cents per mile), $300 for meals, and $1,000 for lodging. Tax return amendment He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Tax return amendment Only 50% of his meal expenses are deductible. Tax return amendment He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Tax return amendment He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Tax return amendment He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Tax return amendment Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Tax return amendment However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Tax return amendment The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Tax return amendment The “Retirement plan” box should have a mark in it if you were covered. Tax return amendment For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Tax return amendment Individuals serving in the U. Tax return amendment S. Tax return amendment Armed Forces or in support of the U. Tax return amendment S. Tax return amendment Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Tax return amendment For more information on this extension of deadline provision, see Extension of Deadlines , later. Tax return amendment For more information on IRAs, see Publication 590. Tax return amendment Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Tax return amendment This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Tax return amendment Qualified Reservist Distributions A qualified reservist distribution is defined below. Tax return amendment It is not subject to the 10% additional tax on early distributions from certain retirement plans. Tax return amendment Definition. Tax return amendment   A distribution you receive is a qualified reservist distribution if the following requirements are met. Tax return amendment You were ordered or called to active duty after September 11, 2001. Tax return amendment You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Tax return amendment ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Tax return amendment The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Tax return amendment Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Tax return amendment You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Tax return amendment You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Tax return amendment Limit. Tax return amendment   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Tax return amendment When repayment contributions can be made. Tax return amendment   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Tax return amendment No deduction. Tax return amendment   You cannot deduct qualified reservist repayments. Tax return amendment Figuring your IRA deduction. Tax return amendment   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Tax return amendment Reporting the repayment. Tax return amendment   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Tax return amendment Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Tax return amendment However, 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 these tests. Tax return amendment You can deduct your unreimbursed moving expenses on Form 3903. Tax return amendment Permanent change of station. Tax return amendment   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 amendment The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Tax return amendment Spouse and dependents. Tax return amendment   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Tax return amendment   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Tax return amendment Services or reimbursements provided by the government. Tax return amendment   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Tax return amendment Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Tax return amendment   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Tax return amendment However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Tax return amendment   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Tax return amendment   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Tax return amendment   Do not deduct any expenses for moving services that were provided by the government. Tax return amendment Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Tax return amendment Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Tax return amendment You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Tax return amendment Moving household goods and personal effects. Tax return amendment   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Tax return amendment You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Tax return amendment Storing and insuring household goods and personal effects. Tax return amendment   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Tax return amendment Travel. Tax return amendment   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Tax return amendment You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Tax return amendment   You can add parking fees and tolls to the amount claimed under either method. Tax return amendment You cannot deduct any expenses for meals. Tax return amendment You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Tax return amendment Member of your household. Tax return amendment   A member of your household is anyone who has both your former home and your new home as his or her main home. Tax return amendment It does not include a tenant or employee unless you can claim that person as a dependent. Tax return amendment Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Tax return amendment A move from a foreign country to the United States or its possessions is not a foreign move. Tax return amendment For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Tax return amendment The new job location must be outside the United States. Tax return amendment Reporting Moving Expenses Figure moving expense deductions on Form 3903. Tax return amendment Carry the deduction from Form 3903 to Form 1040, line 26. Tax return amendment For more information, see Publication 521 and Form 3903. Tax return amendment Combat Zone Exclusion If you are a member of the U. Tax return amendment S. Tax return amendment Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Tax return amendment This pay is generally referred to as “combat pay. Tax return amendment ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Tax return amendment (See Form W-2 , later. Tax return amendment ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Tax return amendment You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Tax return amendment If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Tax return amendment (Other officer personnel are discussed under Amount of Exclusion , later. Tax return amendment ) Active duty pay earned in any month you served in a combat zone. Tax return amendment Imminent danger/hostile fire pay. Tax return amendment A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Tax return amendment Pay for accrued leave earned in any month you served in a combat zone. Tax return amendment The Department of Defense must determine that the unused leave was earned during that period. Tax return amendment Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Tax return amendment The pay must be earned in a month you served in a combat zone. Tax return amendment Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Tax return amendment Student loan repayments. Tax return amendment If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Tax return amendment If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Tax return amendment For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Tax return amendment Retirement pay and pensions do not qualify for the combat zone exclusion. Tax return amendment Partial (month) service. Tax return amendment   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Tax return amendment Form W-2. Tax return amendment   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Tax return amendment If it does, you will need to get a corrected Form W-2 from your finance office. Tax return amendment   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Tax return amendment Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Tax return amendment S. Tax return amendment Armed Forces are engaging or have engaged in combat. Tax return amendment An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Tax return amendment Afghanistan area. Tax return amendment   By Executive Order No. Tax return amendment 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Tax return amendment On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Tax return amendment Djibouti. Tax return amendment Jordan. Tax return amendment Kyrgyzstan. Tax return amendment Pakistan. Tax return amendment Somalia. Tax return amendment Syria. Tax return amendment Tajikistan. Tax return amendment Uzbekistan. Tax return amendment Yemen. Tax return amendment The Philippines. Tax return amendment  Note. Tax return amendment For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Tax return amendment The Kosovo area. Tax return amendment   By Executive Order No. Tax return amendment 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Tax return amendment Federal Republic of Yugoslavia (Serbia/Montenegro). Tax return amendment Albania. Tax return amendment Kosovo. Tax return amendment The Adriatic Sea. Tax return amendment The Ionian Sea—north of the 39th parallel. Tax return amendment Note. Tax return amendment The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Tax return amendment Arabian peninsula. Tax return amendment   By Executive Order No. Tax return amendment 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Tax return amendment The Persian Gulf. Tax return amendment The Red Sea. Tax return amendment The Gulf of Oman. Tax return amendment The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Tax return amendment The Gulf of Aden. Tax return amendment The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Tax return amendment Jordan which is in direct support of the Arabian Peninsula. Tax return amendment Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Tax return amendment Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Tax return amendment If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Tax return amendment Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Tax return amendment Example. Tax return amendment You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Tax return amendment The disease is presumed to have been incurred while you were serving in the combat zone. Tax return amendment On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Tax return amendment Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Tax return amendment In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Tax return amendment Example. Tax return amendment You were hospitalized for a specific disease 3 weeks after you left the combat zone. Tax return amendment The incubation period of the disease is from 2 to 4 weeks. Tax return amendment The disease is presumed to have been incurred while serving in the combat zone. Tax return amendment Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Tax return amendment Presence in a combat zone while on leave from a duty station located outside the combat zone. Tax return amendment Passage over or through a combat zone during a trip between two points that are outside a combat zone. Tax return amendment Presence in a combat zone solely for your personal convenience. Tax return amendment Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Tax return amendment Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Tax return amendment Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Tax return amendment It should not be included in the wages reported on your Form W-2. Tax return amendment You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Tax return amendment If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Tax return amendment Your hospitalization does not have to be in the combat zone. Tax return amendment If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Tax return amendment However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Tax return amendment Alien Status For tax purposes, an alien is an individual who is not a U. Tax return amendment S. Tax return amendment citizen. Tax return amendment An alien is in one of three categories: resident, nonresident, or dual-status. Tax return amendment Placement in the correct category is crucial in determining what income to report and what forms to file. Tax return amendment Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Tax return amendment If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Tax return amendment If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Tax return amendment Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Tax return amendment Guam and Puerto Rico have special rules. Tax return amendment Residents of those areas should contact their taxing authority with their questions. Tax return amendment Most members of the Armed Forces are U. Tax return amendment S. Tax return amendment citizens or resident aliens. Tax return amendment However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Tax return amendment Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Tax return amendment If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Tax return amendment S. Tax return amendment resident for part of 2013. Tax return amendment See First-Year Choice in Publication 519. Tax return amendment These tests are explained in Publication 519. Tax return amendment Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Tax return amendment S. Tax return amendment citizens. Tax return amendment Treating nonresident alien spouse as resident alien. Tax return amendment   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Tax return amendment One spouse is a U. Tax return amendment S. Tax return amendment citizen or resident alien at the end of the tax year. Tax return amendment That spouse is married to the nonresident alien at the end of the tax year. Tax return amendment You both choose to treat the nonresident alien spouse as a resident alien. Tax return amendment Making the choice. Tax return amendment   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Tax return amendment Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Tax return amendment S. Tax return amendment citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Tax return amendment S. Tax return amendment residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Tax return amendment If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Tax return amendment    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Tax return amendment S. Tax return amendment tax. Tax return amendment If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Tax return amendment Ending the choice. Tax return amendment   Once you make this choice, it applies to all later years unless one of the following situations occurs. Tax return amendment You or your spouse revokes the choice. Tax return amendment You or your spouse dies. Tax return amendment You and your spouse become legally separated under a decree of divorce or separate maintenance. Tax return amendment The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Tax return amendment For specific details on these situations, see Publication 519. Tax return amendment   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Tax return amendment Choice not made. Tax return amendment   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Tax return amendment You can file as married filing separately, or head of household if you qualify. Tax return amendment You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Tax return amendment S. Tax return amendment tax purposes and is not another taxpayer's dependent. Tax return amendment The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Tax return amendment If a return has to be filed, see the next discussion. Tax return amendment The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Tax return amendment Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Tax return amendment If you are required to file a federal tax return, you must file either Form 1040NR, U. Tax return amendment S. Tax return amendment Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Tax return amendment S. Tax return amendment Income Tax Return for Certain Nonresident Aliens With No Dependents. Tax return amendment See the form instructions for information on who must file and filing status. Tax return amendment If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Tax return amendment Your income from conducting a trade or business in the United States is taxed at graduated U. Tax return amendment S. Tax return amendment tax rates. Tax return amendment Other income from U. Tax return amendment S. Tax return amendment sources is taxed at a flat 30% (or lower treaty) rate. Tax return amendment For example, dividends from a U. Tax return amendment S. Tax return amendment corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Tax return amendment Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Tax return amendment This usually occurs in the year you arrive in or depart from the United States. Tax return amendment If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Tax return amendment Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Tax return amendment Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Tax return amendment Usually, your main home is the one you live in most of the time. Tax return amendment It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Tax return amendment You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Tax return amendment The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Tax return amendment To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Tax return amendment Exception to ownership and use tests. Tax return amendment   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Tax return amendment 5-year test period suspended. Tax return amendment   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Tax return amendment This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Tax return amendment Example. Tax return amendment David bought and moved into a home in 2005. Tax return amendment He lived in it as his main home for 2½ years. Tax return amendment For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Tax return amendment He then sold the home at a gain in 2013. Tax return amendment To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Tax return amendment This means he can disregard those 6 years. Tax return amendment Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Tax return amendment He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Tax return amendment Period of suspension. Tax return amendment   The period of suspension cannot last more than 10 years. Tax return amendment You cannot suspend the 5-year period for more than one property at a time. Tax return amendment You can revoke your choice to suspend the 5-year period at any time. Tax return amendment Qualified official extended duty. Tax return amendment   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Tax return amendment   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Tax return amendment Property used for rental or business. Tax return amendment   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Tax return amendment However, you must meet the ownership and use tests discussed in Publication 523. Tax return amendment Nonqualified use. Tax return amendment   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Tax return amendment   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Tax return amendment For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Tax return amendment Loss. Tax return amendment   You cannot deduct a loss from the sale of your main home. Tax return amendment More information. Tax return amendment   For more information, see Publication 523. Tax return amendment Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Tax return amendment Payments made for violations of the Service Members Civil Relief Act (SCRA). Tax return amendment   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Tax return amendment Generally, you must include settlement payments in income. Tax return amendment However, the tax treatment of settlement payments will depend on the facts and circumstances. Tax return amendment Lump Sum Portion of Settlement Payment. Tax return amendment    Generally, you must include the lump sum payment in gross income. Tax return amendment In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Tax return amendment For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Tax return amendment Interest Payment on Lump Sum Portion of Settlement Payment. Tax return amendment    You must include any interest on the lump sum portion of your settlement payment in your income. Tax return amendment Lost Equity Portion of Settlement Payment. Tax return amendment    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Tax return amendment You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Tax return amendment In many cases, this gain may be excluded from income. Tax return amendment For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Tax return amendment 523, Selling Your Home. Tax return amendment The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Tax return amendment    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Tax return amendment 544, Sales and Other Dispositions of Assets. Tax return amendment Interest Payment on Lost Equity Portion of Settlement Payment. Tax return amendment    You must include any interest on the lost equity portion of your settlement payment in your income. Tax return amendment Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Tax return amendment For information on the standard deduction, see Publication 501. Tax return amendment Itemized deductions are figured on Schedule A (Form 1040). Tax return amendment This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Tax return amendment For information on other itemized deductions, see the publications listed below. Tax return amendment Publication 502, Medical and Dental Expenses. Tax return amendment Publication 526, Charitable Contributions. Tax return amendment Publication 547, Casualties, Disasters, and Thefts. Tax return amendment Publication 550, Investment Income and Expenses. Tax return amendment You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Tax return amendment For information on deductions that are not subject to the 2% limit, see Publication 529. Tax return amendment Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Tax return amendment Certain employee business expenses are deductible as adjustments to income. Tax return amendment For information on many employee business expenses, see Publication 463. Tax return amendment Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Tax return amendment You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Tax return amendment You can deduct these expenses directly on Schedule A (Form 1040). Tax return amendment Reimbursement. Tax return amendment   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Tax return amendment Your reimbursed expenses are not deductible. Tax return amendment   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Tax return amendment You must file Form 2106 to report these expenses. Tax return amendment   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Tax return amendment You are an employee deducting expenses related to your job. Tax return amendment You were not reimbursed by your employer for your expenses. Tax return amendment (Amounts included in box 1 of Form W-2 are not considered reimbursements. Tax return amendment ) If you claim car expenses, you use the standard mileage rate. Tax return amendment    For 2013, the standard mileage rate is 56. Tax return amendment 5 cents a mile for all business miles driven. Tax return amendment This rate is adjusted periodically. Tax return amendment Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Tax return amendment If you are a member of the U. Tax return amendment S. Tax return amendment Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Tax return amendment You cannot deduct your expenses for meals and lodging while at your permanent duty station. Tax return amendment You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Tax return amendment A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Tax return amendment To be deductible, your travel expenses must be work related. Tax return amendment You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Tax return amendment Away from home. Tax return amendment   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Tax return amendment You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Tax return amendment   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Tax return amendment    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Tax return amendment This rule may not apply if you are participating in a federal crime investigation or prosecution. Tax return amendment For more information, see Publication 463 and the Form 2106 instructions. Tax return amendment Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Tax return amendment These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Tax return amendment Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Tax return amendment However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Tax return amendment If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Tax return amendment However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Tax return amendment Temporary work location. Tax return amendment   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Tax return amendment   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Tax return amendment   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Tax return amendment If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Tax return amendment    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Tax return amendment However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Tax return amendment These are nondeductible commuting costs. Tax return amendment Armed Forces reservists. Tax return amendment   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Tax return amendment You can deduct the expense of getting from one workplace to the other. Tax return amendment You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Tax return amendment In this case, your transportation generally is a nondeductible commuting expense. Tax return amendment However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Tax return amendment   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Tax return amendment If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Tax return amendment See Armed Forces Reservists under Adjustments to Income, earlier. Tax return amendment Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Tax return amendment Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Tax return amendment If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Tax return amendment Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Tax return amendment Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Tax return amendment Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Tax return amendment Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Tax return amendment Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Tax return amendment However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Tax return amendment Example. Tax return amendment Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Tax return amendment Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Tax return amendment This is education that meets at least one of the following two tests. Tax return amendment The education is required by your employer or the law to keep your present salary, status, or job. Tax return amendment The required education must serve a bona fide business purpose of your employer. Tax return amendment The education maintains or improves skills needed in your present work. Tax return amendment However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Tax return amendment You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Tax return amendment Example 1. Tax return amendment Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Tax return amendment She took an advanced finance course. Tax return amendment She already meets the minimum qualifications for her job. Tax return amendment By taking the course, she is improving skills in her current position. Tax return amendment The course does not qualify her for a new trade or business. Tax return amendment She can deduct educational expenses that are more than the educational allowance she received. Tax return amendment Example 2. Tax return amendment Major Williams worked in the military base legal office as a legal intern. Tax return amendment He was placed in excess leave status by his employer to attend law school. Tax return amendment He paid all his educational expenses and was not reimbursed. Tax return amendment After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Tax return amendment His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Tax return amendment Travel to obtain education. Tax return amendment   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Tax return amendment   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Tax return amendment Transportation for education. Tax return amendment   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Tax return amendment However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Tax return amendment Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Tax return amendment   If you need more information on educational expenses, see Publication 970. Tax return amendment Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Tax return amendment Repayment of $3,000 or less. Tax return amendment   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Tax return amendment If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Tax return amendment Repayment over $3,000. Tax return amendment   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Tax return amendment Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Tax return amendment This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Tax return amendment For information on other credits, see your tax form instructions. Tax return amendment First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Tax return amendment In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Tax return amendment If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Tax return amendment If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Tax return amendment If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Tax return amendment For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Tax return amendment Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Tax return amendment The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Tax return amendment The child tax credit is not the same as the credit for child and dependent care expenses. Tax return amendment See Publication 503 for information on the credit for child and dependent care expenses. Tax return amendment Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Tax return amendment S. Tax return amendment citizen, a U. Tax return amendment S. Tax return amendment national, or a U. Tax return amendment S. Tax return amendment resident alien. Tax return amendment If the child was adopted, see Adopted child . Tax return amendment For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Tax return amendment Exceptions to time lived with you. Tax return amendment   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Tax return amendment Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Tax return amendment   There are also exceptions for kidnapped children and children of divorced or separated parents. Tax return amendment For details, see Publication 501. Tax return amendment Qualifying child of more than one person. Tax return amendment   A special rule applies if your qualifying child is the qualifying child of more than one person. Tax return amendment For details, see Publication 501. Tax return amendment Adopted child. Tax return amendment   An adopted child is always treated as your own child. Tax return amendment An adopted child includes a child lawfully placed with you for legal adoption. Tax return amendment   If you are a U. Tax return amendment S. Tax return amendment citizen or U. Tax return amendment S. Tax return amendment national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Tax return amendment Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Tax return amendment Limits on the credit. Tax return amendment   You must reduce your child tax credit if either (1) or (2), below, applies. Tax return amendment The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Tax return amendment If the amount is zero, you cannot take this credit because there is no tax to reduce. Tax return amendment However, you may be able to take the additional child tax credit. Tax return amendment See Additional Child Tax Credit , later. Tax return amendment Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Tax return amendment Married filing jointly — $110,000. Tax return amendment Single, head of household,  or qualifying widow(er) — $75,000. Tax return amendment Married filing separately — $55,000. Tax return amendment Modified AGI. Tax return amendment   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Tax return amendment Any amount excluded from income because of the exclusion of income from Puerto Rico. Tax return amendment Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Tax return amendment Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Tax return amendment Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Tax return amendment   If you do not have any of the above, your modified AGI is the same as your AGI. Tax return amendment Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Tax return amendment For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Tax return amendment Also attach Schedule 8812, Child Tax Credit, if required. Tax return amendment Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Tax return amendment The additional child tax credit may give you a refund even if you do not owe any tax. Tax return amendment For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Tax return amendment Earned Income Credit The earned income credit (EIC) is a cr
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Get the Help You Need

Don't give up if you are not satisfied with the seller's response to your complaint. Once you have given the seller a reasonable amount of time to respond, consider filing a complaint with one or more of these outside organizations.

  • State or local consumer protection offices – These government agencies mediate complaints, conduct investigations, and prosecute offenders of consumer laws.
  • Better Business Bureaus – This network of nonprofit organizations supported by local businesses tries to resolve buyer complaints against sellers. Records are kept on unresolved complaints as a source of information for the seller's future customers. The umbrella organization for the BBBs assists with complaints concerning the truthfulness of national advertising and helps settle disputes with automobile manufacturers through the BBB AUTO LINE program.
  • Trade associations – Companies selling similar products or services often belong to an industry association that will help resolve problems between their members and consumers.
  • National consumer organizations – Some of these organizations assist consumers with complaints. Others may be unable to help individuals but are interested in hearing about problems that may influence their education and advocacy efforts.
  • State regulatory agencies that have jurisdiction over the business – For example, banking, securities, insurance, and utilities are regulated at the state level. State Weights and Measures Offices are concerned with accurate measures and counts of packaged goods. They also check the accuracy of weighing and measuring devices such as supermarket scales, gasoline pumps, taxi meters and rental car odometers.
  • State and local licensing agencies – Doctors, lawyers, home improvement contractors, auto repair shops, debt collectors, and childcare providers are required to register or be licensed. The board or agency that oversees this process may handle complaints and have the authority to take disciplinary action. Your state or local consumer protection office can help you identify the appropriate agency.
  • Media programs – Local newspapers, radio stations, and television stations often have Action Lines or Hotline services that try to resolve consumer complaints they receive. To find these services, check with your local newspapers or broadcast stations.
  • Consumer Product Safety Commission (CPSC) – Report a safety concern or incident with a consumer product at CPSC's website, saferproducts.gov, even if you are able to contact the seller. Your report can help other consumers avoid unsafe products.

Dispute Resolution Programs

Some companies and industries offer programs to address disagreements between buyers and sellers. The auto industry has several of these programs. The National Association of Security Dealers offers a program designed to resolve investment-related disputes. Some small claims courts also offer a dispute resolution program as an alternative to a trial.

Mediation, arbitration, and conciliation are three common types of dispute resolution. During mediation, both sides involved in the dispute meet with a neutral third party and create their own agreement jointly. Arbitration uses a different approach, the third party decides how to settle the problem. Request a copy of the rules of any program before making a decision to participate. You will want to know beforehand if the decision is binding. Some programs do not require both parties to accept the decision. Also ask whether participation in the program place any restrictions on your ability to take other legal action? The American Bar Association publishes a directory of state and local dispute resolution programs.

Beware of Recovery Services

A scam artist has taken your money. Don't be scammed again by a "recovery service" offering to get your money back for you. The service is just trying to take your last dime. There is no charge for filing a complaint with a government agency.

The Tax Return Amendment

Tax return amendment Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. Tax return amendment Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. Tax return amendment Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. Tax return amendment Qualified joint interest, Qualified joint interest. Tax return amendment Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. Tax return amendment Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. Tax return amendment Nonresident alien, Nonresident alien beneficiary. Tax return amendment Reporting distributions, How and When To Report Successor, Successor beneficiary. Tax return amendment Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. Tax return amendment Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. Tax return amendment Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Tax return amendment Credit Child tax, Child tax credit. Tax return amendment Earned income, Earned income credit. Tax return amendment Elderly or disabled, Credit for the elderly or the disabled. Tax return amendment Final return for decedent, Credits General business, General business tax credit. Tax return amendment D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. Tax return amendment Public safety officers, Death benefits. Tax return amendment Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. Tax return amendment Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. Tax return amendment Not treated as bequests, Distributions not treated as bequests. Tax return amendment Property, in kind, Property distributed in kind. Tax return amendment E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Tax return amendment Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. Tax return amendment Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. Tax return amendment , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. Tax return amendment Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. Tax return amendment Extension to file Form 1041, Extension of time to file. Tax return amendment F Fiduciary relationship, Notice of fiduciary relationship. Tax return amendment Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. Tax return amendment 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Tax return amendment 4810, Form 4810. Tax return amendment 56, Notice of fiduciary relationship. Tax return amendment 6251, Form 6251. Tax return amendment 706, Estate and Gift Taxes SS–4, Identification number. Tax return amendment Free tax services, Free help with your tax return. Tax return amendment Funeral expenses, Funeral expenses. Tax return amendment G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. Tax return amendment Income Community, Community Income Distributable net income, Distributable net income. Tax return amendment Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. Tax return amendment Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. Tax return amendment Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. Tax return amendment , Installment obligations. Tax return amendment Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. Tax return amendment Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. Tax return amendment Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. Tax return amendment P Partnership income, Partnership Income, Partnership income. Tax return amendment Penalty Information returns, Penalty. Tax return amendment Substantial valuation misstatement, Valuation misstatements. Tax return amendment Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. Tax return amendment , Penalty. Tax return amendment Prompt assessment, request, Request for prompt assessment (charge) of tax. Tax return amendment Public safety officers, death benefits, Death benefits. Tax return amendment Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. Tax return amendment Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. Tax return amendment S Separate shares rule, Separate shares rule. Tax return amendment Suggestions, Comments and suggestions. Tax return amendment Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). Tax return amendment Individuals, Alternative minimum tax (AMT). Tax return amendment Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. Tax return amendment , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Tax return amendment Self-employment, Self-employment tax. Tax return amendment Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. Tax return amendment Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. Tax return amendment Prev  Up     Home   More Online Publications