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

IR-2011-88, Sept. 1, 2011

WASHINGTON — The Internal Revenue Service today announced it is granting taxpayers whose preparers were affected by Hurricane Irene until Sept. 22 to file returns normally due Sept. 15. The taxpayer’s preparer must be located in an area that was under an evacuation order or a severe weather warning because of Hurricane Irene, even if the preparer is located outside of the federally declared disaster areas.

This relief, which primarily applies to corporations, partnerships and trusts that previously obtained a tax filing extension, is available to taxpayers regardless of their location.

This relief does not apply to any tax payment requirements.

This relief is in addition to the filing and payment relief the IRS is providing to taxpayers located in disaster areas declared by the Federal Emergency Management Agency (FEMA). For details, visit Tax Relief in Disaster Situations on this website.

 

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Page Last Reviewed or Updated: 20-Mar-2014

The Www Military Com

Www military com Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Www military com Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Www military com Aged, home for, Home for the aged. Www military com Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Www military com Alumni association, Alumni association. Www military com Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Www military com Conformed copy, Conformed copy. Www military com Description of activities, Description of activities. Www military com Employer identification number, Required Inclusions Financial data, Financial data. Www military com Organizing documents, Organizing documents. Www military com Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Www military com , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Www military com Attribution, special rules, Special rules of attribution. Www military com B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Www military com Bureau defined, Bureau defined. Www military com Burial benefit insurance, Burial and funeral benefit insurance organization. Www military com Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Www military com C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Www military com Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Www military com Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Www military com Integrated auxiliaries, Integrated auxiliaries. Www military com Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Www military com CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Www military com Comments, Comments and suggestions. Www military com Community association, Other organizations. Www military com Community nursing bureau, Community nursing bureau. Www military com Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Www military com Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Www military com Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Www military com Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Www military com E Educational organizations, Educational Organizations, Educational organizations. Www military com Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Www military com Estimated tax, Estimated tax. Www military com Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Www military com Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Www military com Family members, Family members. Www military com Substantial influence, Persons not considered to have substantial influence. Www military com Disregarded benefits, Disregarded benefits. Www military com Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Www military com , Exception. Www military com Excise tax, Excise tax on excess benefit transactions. Www military com Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Www military com Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Www military com Excise tax Black lung benefit trust, Excise taxes. Www military com Lobbying expenditures, Tax on excess expenditures to influence legislation. Www military com , Tax on disqualifying lobbying expenditures. Www military com Political expenditures, Excise taxes on political expenditures. Www military com Private foundations, Excise taxes on private foundations. Www military com , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Www military com Extensions of time, Extensions of time for filing. Www military com F Facts and circumstances test, Facts and circumstances test. Www military com Fair market value, estimate of, Good faith estimate of fair market value (FMV). Www military com Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Www military com , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Www military com , Information required for subordinate organizations. Www military com , Annual Information Return, Form 1023. Www military com , Organizations Not Required To File Form 1023, Private Schools, When to file application. Www military com , Lobbying Expenditures, Volunteer fire companies. Www military com 1024, Forms Required, Application made under wrong paragraph of section 501(c). Www military com , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Www military com , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Www military com 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Www military com 2848, Power of attorney. Www military com , Representation. Www military com 4720, Tax on excess expenditures to influence legislation. Www military com 5578, Certification. Www military com 5768, Making the election. Www military com 6069, Tax treatment of donations. Www military com 8274, FICA tax exemption election. Www military com 8282, Dispositions of donated property. Www military com 8283, Form 8283. Www military com 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Www military com 8821, Representation. Www military com 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Www military com 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Www military com 990-PF, Form 990-PF, Excise taxes on private foundations. Www military com , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Www military com W–2, Revoking the election. Www military com Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Www military com , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Www military com Funeral benefit insurance, Burial and funeral benefit insurance organization. Www military com G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Www military com Good faith determinations, What's New, New organization. Www military com Governmental unit, Governmental units. Www military com Grant Distinguished from gross receipts, Grants. Www military com Exclusion for unusual grant, Unusual grants. Www military com , Unusual grants. Www military com From public charity, Grants from public charities. Www military com , Grants from public charities. Www military com Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Www military com Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Www military com Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Www military com Homeowners' association, Homeowners' associations. Www military com Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Www military com , Hospitals and medical research organizations. Www military com I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Www military com Instrumentalities, Instrumentalities. Www military com Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Www military com , Labor Organizations Law, public interest, Public-interest law firms. Www military com Legislative activity, Lobbying Expenditures, Legislative activity. Www military com Listed transaction, Prohibited tax shelter transaction. Www military com Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Www military com Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Www military com M Medical research organization, Medical research organization. Www military com Medicare and Medicaid payments, Medicare and Medicaid payments. Www military com Membership fee, Membership fees. Www military com , Membership fees distinguished from gross receipts. Www military com Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Www military com O One-third support test, One-third support test. Www military com Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Www military com Distribution, Distribution. Www military com Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Www military com Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Www military com , Penalties. Www military com , Penalty. Www military com Failure to file, Penalties for failure to file. Www military com Perpetual care organization, Perpetual care organization. Www military com Political activity, Dues Used for Lobbying or Political Activities, Political activity. Www military com , Political activity. Www military com Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Www military com Preferred stock, Common and preferred stock. Www military com Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Www military com Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Www military com Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Www military com Prohibited reportable transactions, Prohibited tax shelter transaction. Www military com Subsequently listed transaction, Subsequently listed transaction. Www military com Tax-exempt entities, Tax-exempt entities. Www military com Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Www military com Grant from, Grants from public charities. Www military com Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Www military com , One-third support test. Www military com Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Www military com Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Www military com , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Www military com Ten-percent-of-support, Ten-percent-of-support requirement. Www military com R Racial composition, How to determine racial composition. Www military com Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Www military com Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Www military com Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Www military com Scholarships, Scholarships. Www military com School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Www military com Social clubs, Organizations subject to requirements. Www military com , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Www military com , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Www military com Sports organization, amateur, Qualified amateur sports organization. Www military com State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Www military com Suggestions, Comments and suggestions. Www military com Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Www military com , Support from a governmental unit. Www military com , Support from the general public. Www military com Support test, One-third support test. Www military com Facts and circumstances, Facts and circumstances test. Www military com One-third, One-third support test. Www military com Public charity, One-third support test. Www military com Supporting organization, Supporting organization transactions occurring after July 25, 2006. Www military com T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Www military com , Unusual grants. Www military com User fee, Power of attorney. Www military com , User fee. Www military com V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Www military com W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Www military com Withholding information from public, Requests for withholding of information from the public. Www military com Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Www military com Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications