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1040 ez free file Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. 1040 ez free file irs. 1040 ez free file gov/pub51. 1040 ez free file What's New Social security and Medicare tax for 2014. 1040 ez free file  The social security tax rate is 6. 1040 ez free file 2% each for the employee and employer, unchanged from 2013. 1040 ez free file The social security wage base limit is $117,000. 1040 ez free file The Medicare tax rate is 1. 1040 ez free file 45% each for the employee and employer, unchanged from 2013. 1040 ez free file There is no wage base limit for Medicare tax. 1040 ez free file Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 1040 ez free file Withholding allowance. 1040 ez free file  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040 ez free file Change of responsible party. 1040 ez free file  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 1040 ez free file Form 8822-B must be filed within 60 days of the change. 1040 ez free file If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 1040 ez free file For a definition of "responsible party", see the Form 8822-B instructions. 1040 ez free file Same-sex marriage. 1040 ez free file  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040 ez free file For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040 ez free file R. 1040 ez free file B. 1040 ez free file 201, available at www. 1040 ez free file irs. 1040 ez free file gov/irb/2013-38_IRB/ar07. 1040 ez free file html. 1040 ez free file Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040 ez free file Notice 2013-61, 2013-44 I. 1040 ez free file R. 1040 ez free file B. 1040 ez free file 432, is available at www. 1040 ez free file irs. 1040 ez free file gov/irb/2013-44_IRB/ar10. 1040 ez free file html. 1040 ez free file Reminders Additional Medicare Tax withholding. 1040 ez free file  In addition to withholding Medicare tax at 1. 1040 ez free file 45%, you must withhold a 0. 1040 ez free file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040 ez free file You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040 ez free file Additional Medicare Tax is only imposed on the employee. 1040 ez free file There is no employer share of Additional Medicare Tax. 1040 ez free file All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040 ez free file For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 1040 ez free file For more information on Additional Medicare Tax, visit IRS. 1040 ez free file gov and enter “Additional Medicare Tax” in the search box. 1040 ez free file Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040 ez free file  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 1040 ez free file Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040 ez free file For more information, visit IRS. 1040 ez free file gov and enter “work opportunity tax credit” in the search box. 1040 ez free file Outsourcing payroll duties. 1040 ez free file  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 1040 ez free file The employer remains responsible if the third party fails to perform any required action. 1040 ez free file If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 1040 ez free file gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040 ez free file COBRA premium assistance credit. 1040 ez free file  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 1040 ez free file For more information, see COBRA premium assistance credit under Introduction. 1040 ez free file Compensation paid to H-2A foreign agricultural workers. 1040 ez free file  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. 1040 ez free file Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 1040 ez free file On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 1040 ez free file An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 1040 ez free file In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 1040 ez free file Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 1040 ez free file These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 1040 ez free file For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 1040 ez free file Additional employment tax information. 1040 ez free file  Visit the IRS website at www. 1040 ez free file irs. 1040 ez free file gov/businesses and click on Employment Taxes under Businesses Topics. 1040 ez free file For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040 ez free file m. 1040 ez free file –7:00 p. 1040 ez free file m. 1040 ez free file local time (Alaska and Hawaii follow Pacific time). 1040 ez free file Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 1040 ez free file Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040 ez free file  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040 ez free file Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 1040 ez free file See Regulations sections 1. 1040 ez free file 1361-4(a)(7) and 301. 1040 ez free file 7701-2(c)(2)(iv). 1040 ez free file Differential wage payments. 1040 ez free file  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. 1040 ez free file For more information, see Publication 15 (Circular E). 1040 ez free file Federal tax deposits must be made by electronic funds transfer. 1040 ez free file  You must use electronic funds transfer to make all federal tax deposits. 1040 ez free file Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040 ez free file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 1040 ez free file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040 ez free file EFTPS is a free service provided by the Department of Treasury. 1040 ez free file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040 ez free file For more information on making federal tax deposits, see How To Deposit in section 7. 1040 ez free file To get more information about EFTPS or to enroll in EFTPS, visit www. 1040 ez free file eftps. 1040 ez free file gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040 ez free file Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040 ez free file Electronic filing and payment. 1040 ez free file  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 1040 ez free file Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 1040 ez free file Spend less time and worry on taxes and more time running your business. 1040 ez free file Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040 ez free file For e-file, visit the IRS website at www. 1040 ez free file irs. 1040 ez free file gov/efile for additional information. 1040 ez free file For EFTPS, visit www. 1040 ez free file eftps. 1040 ez free file gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. 1040 ez free file For electronic filing of Form W-2, visit www. 1040 ez free file socialsecurity. 1040 ez free file gov/employer. 1040 ez free file If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040 ez free file If a valid EIN is not provided, the return or payment will not be processed. 1040 ez free file This may result in penalties and delays in processing your return or payment. 1040 ez free file Electronic funds withdrawal (EFW). 1040 ez free file  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 1040 ez free file However, do not use EFW to make federal tax deposits. 1040 ez free file For more information on paying your taxes using EFW, visit the IRS website at www. 1040 ez free file irs. 1040 ez free file gov/e-pay. 1040 ez free file A fee may be charged to file electronically. 1040 ez free file Credit or debit card payments. 1040 ez free file   Employers can pay the balance due shown on Form 943 by credit or debit card. 1040 ez free file Do not use a credit or debit card to make federal tax deposits. 1040 ez free file For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040 ez free file irs. 1040 ez free file gov/e-pay. 1040 ez free file When you hire a new employee. 1040 ez free file  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. 1040 ez free file Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. 1040 ez free file If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 1040 ez free file If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 1040 ez free file See section 1 for more information. 1040 ez free file Eligibility for employment. 1040 ez free file  You must verify that each new employee is legally eligible to work in the United States. 1040 ez free file This includes completing the U. 1040 ez free file S. 1040 ez free file Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040 ez free file You can get the form from USCIS offices or by calling 1-800-870-3676. 1040 ez free file Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 1040 ez free file uscis. 1040 ez free file gov for more information. 1040 ez free file New hire reporting. 1040 ez free file   You are required to report any new employee to a designated state new-hire registry. 1040 ez free file A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 1040 ez free file Many states accept a copy of Form W-4 with employer information added. 1040 ez free file Visit the Office of Child Support Enforcement's website at www. 1040 ez free file acf. 1040 ez free file hhs. 1040 ez free file gov/programs/cse/newhire for more information. 1040 ez free file Dishonored payments. 1040 ez free file  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040 ez free file The penalty is $25 or 2% of the payment, whichever is more. 1040 ez free file However, the penalty on dishonored payments of $24. 1040 ez free file 99 or less is an amount equal to the payment. 1040 ez free file For example, a dishonored payment of $18 is charged a penalty of $18. 1040 ez free file Forms in Spanish. 1040 ez free file  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 1040 ez free file For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 1040 ez free file For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 1040 ez free file References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). 1040 ez free file Information returns. 1040 ez free file  You may be required to file information returns to report certain types of payments made during the year. 1040 ez free file For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 1040 ez free file For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). 1040 ez free file Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 1040 ez free file See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. 1040 ez free file If you file 250 or more Forms W-2, you must file them electronically. 1040 ez free file SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 1040 ez free file Information reporting customer service site. 1040 ez free file  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 1040 ez free file If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). 1040 ez free file The call site can also be reached by email at mccirp@irs. 1040 ez free file gov. 1040 ez free file Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 1040 ez free file Web-based application for an employer identification number (EIN). 1040 ez free file  You can apply for an employer identification number (EIN) online by visiting IRS. 1040 ez free file gov and clicking on the Apply for an EIN Online link under Tools. 1040 ez free file When a crew leader furnishes workers to you. 1040 ez free file  Record the crew leader's name, address, and EIN. 1040 ez free file See sections 2 and 10. 1040 ez free file Change of address. 1040 ez free file  Use Form 8822-B to notify the IRS of an address change. 1040 ez free file Do not mail form 8822-B with your employment tax return. 1040 ez free file Ordering forms and publications. 1040 ez free file  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 1040 ez free file irs. 1040 ez free file gov/businesses. 1040 ez free file Click on the Online Ordering for Information Returns and Employer Returns. 1040 ez free file You can also visit www. 1040 ez free file irs. 1040 ez free file gov/formspubs to download other forms and publications. 1040 ez free file Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 1040 ez free file Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 1040 ez free file socialsecurity. 1040 ez free file gov/employer, to register for Business Services Online. 1040 ez free file You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. 1040 ez free file Form W-3 will be created for you based on your Forms W-2. 1040 ez free file Tax Questions. 1040 ez free file   If you have a tax question, check the information available on IRS. 1040 ez free file gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040 ez free file m. 1040 ez free file –7:00 p. 1040 ez free file m. 1040 ez free file local time (Alaska and Hawaii follow Pacific time). 1040 ez free file We cannot answer tax questions sent to the address provided later for comments and suggestions. 1040 ez free file Recordkeeping. 1040 ez free file  Keep all records of employment taxes for at least 4 years. 1040 ez free file These should be available for IRS review. 1040 ez free file Your records should include the following information. 1040 ez free file Your employer identification number (EIN). 1040 ez free file Amounts and dates of all wage, annuity, and pension payments. 1040 ez free file Names, addresses, social security numbers, and occupations of employees and recipients. 1040 ez free file Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 1040 ez free file Dates of employment for each employee. 1040 ez free file Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. 1040 ez free file Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 1040 ez free file Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 1040 ez free file Copies of returns filed and confirmation numbers. 1040 ez free file Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 1040 ez free file If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. 1040 ez free file If the crew leader has no permanent mailing address, record his or her present address. 1040 ez free file Private delivery services. 1040 ez free file  You can use certain private delivery services designated by the IRS to send tax returns and payments. 1040 ez free file The list includes only the following. 1040 ez free file DHL Express (DHL): DHL Same Day Service. 1040 ez free file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040 ez free file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040 ez free file M. 1040 ez free file , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040 ez free file For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040 ez free file gov and enter "private delivery service" in the search box. 1040 ez free file Your private delivery service can tell you how to get written proof of the mailing date. 1040 ez free file Private delivery services cannot deliver items to P. 1040 ez free file O. 1040 ez free file boxes. 1040 ez free file You must use the U. 1040 ez free file S. 1040 ez free file Postal Service to mail any item to an IRS P. 1040 ez free file O. 1040 ez free file box address. 1040 ez free file Photographs of missing children. 1040 ez free file  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040 ez free file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 ez free file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 ez free file Calendar The following are important dates and responsibilities. 1040 ez free file See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 1040 ez free file Also see Publication 509, Tax Calendars. 1040 ez free file   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 1040 ez free file A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 1040 ez free file However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040 ez free file See Deposits on Business Days Only in section 7. 1040 ez free file For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 1040 ez free file S. 1040 ez free file Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 1040 ez free file See Private delivery services under Reminders. 1040 ez free file By January 31 . 1040 ez free file   File Form 943. 1040 ez free file See section 8 for more information on Form 943. 1040 ez free file If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 1040 ez free file Furnish each employee with a completed Form W-2. 1040 ez free file Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 1040 ez free file File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040 ez free file See section 10 for more information on FUTA. 1040 ez free file If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 1040 ez free file File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 1040 ez free file If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 1040 ez free file By February 15. 1040 ez free file  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. 1040 ez free file On February 16. 1040 ez free file  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 1040 ez free file Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 1040 ez free file If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 1040 ez free file See section 5 for more information. 1040 ez free file If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 1040 ez free file By February 28. 1040 ez free file   File paper Forms 1099 and 1096. 1040 ez free file File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 1040 ez free file S. 1040 ez free file Information Returns, with the IRS. 1040 ez free file For electronically filed returns, see By March 31 below. 1040 ez free file File paper Forms W-2 and W-3. 1040 ez free file File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 1040 ez free file For electronically filed returns, see By March 31 next. 1040 ez free file By March 31. 1040 ez free file   File electronic Forms W-2 and 1099. 1040 ez free file File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 1040 ez free file For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 1040 ez free file socialsecurity. 1040 ez free file gov/employer. 1040 ez free file For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. 1040 ez free file By April 30, July 31, October 31, and January 31. 1040 ez free file   Deposit FUTA taxes. 1040 ez free file Deposit FUTA tax if the undeposited amount is over $500. 1040 ez free file Before December 1. 1040 ez free file  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. 1040 ez free file Introduction This publication is for employers of agricultural workers (farmworkers). 1040 ez free file It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). 1040 ez free file Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 1040 ez free file If you have nonfarm employees, see Publication 15 (Circular E). 1040 ez free file If you have employees in the U. 1040 ez free file S. 1040 ez free file Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 1040 ez free file Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 1040 ez free file Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 1040 ez free file Comments and suggestions. 1040 ez free file   We welcome your comments about this publication and your suggestions for future editions. 1040 ez free file   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 1040 ez free file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez free file   You can also send us comments from www. 1040 ez free file irs. 1040 ez free file gov/formspubs. 1040 ez free file Click on More Information and then click on Comment on Tax Forms and Publications. 1040 ez free file   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040 ez free file COBRA premium assistance credit. 1040 ez free file   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 1040 ez free file COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 1040 ez free file Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 1040 ez free file Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 1040 ez free file Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 1040 ez free file For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 1040 ez free file   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 1040 ez free file For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 1040 ez free file   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 1040 ez free file The assistance for the coverage can last up to 15 months. 1040 ez free file   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 1040 ez free file For more information, see Notice 2009-27, 2009-16 I. 1040 ez free file R. 1040 ez free file B. 1040 ez free file 838, available at www. 1040 ez free file irs. 1040 ez free file gov/irb/2009-16_irb/ar09. 1040 ez free file html. 1040 ez free file   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 1040 ez free file   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 1040 ez free file The reimbursement is made through a credit against the employer's employment tax liabilities. 1040 ez free file For information on how to claim the credit, see the Instructions for Form 943. 1040 ez free file The credit is treated as a deposit made on the first day of the return period. 1040 ez free file In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 1040 ez free file In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 1040 ez free file   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 1040 ez free file Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 1040 ez free file In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 1040 ez free file In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 1040 ez free file Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 1040 ez free file Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 1040 ez free file A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 1040 ez free file   For more information, visit IRS. 1040 ez free file gov and enter “COBRA” in the search box. 1040 ez free file Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Circular 230 Tax Professionals

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Page Last Reviewed or Updated: 26-Feb-2014

The 1040 Ez Free File

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