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1040a Instruction Book

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1040a Instruction Book

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

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Whistleblower - Informant Award

The IRS Whistleblower Office pays money to people who blow the whistle on persons who fail to pay the tax that they owe. If the IRS uses information provided by the whistleblower, it can award the whistleblower up to 30 percent of the additional tax, penalty and other amounts it collects.

 


Fiscal 2014 Sequester Notice from Whistleblower Office dated October 1, 2013:  Impact on whistleblower payments.

Fiscal 2013 Sequester Notice from Whistleblower Office dated March 1, 2013: Impact on whistleblower payments.

Treasury proposed regulations to implement 26 USC 7623, as amended, on December 18, 2012. The public comment period has officially closed and the comments received are under evaluation. The IRS often receives comments on proposed regulations after the official comment period has closed and may consider late submissions in preparing final regulations. 

 


The Whistleblower Office has developed new rules that became effective August 1, 2012. We are providing the three Interim Guidance memoranda below. 


Deputy Commissioner for Services and Enforcement Memorandum dated June 20, 2012

 


Who can get an award?

The IRS may pay awards to people who provide specific and credible information to the IRS if the information results in the collection of taxes, penalties, interest or other amounts from the noncompliant taxpayer.

The IRS is looking for solid information, not an “educated guess” or unsupported speculation. We are also looking for a significant Federal tax issue - this is not a program for resolving personal problems or disputes about a business relationship.

What are the rules for getting an award?

The law provides for two types of awards. If the taxes, penalties, interest and other amounts in dispute exceed $2 million, and a few other qualifications are met, the IRS will pay 15 percent to 30 percent of the amount collected. If the case deals with an individual, his or her annual gross income must be more than $200,000. If the whistleblower disagrees with the outcome of the claim, he or she can appeal to the Tax Court. These rules are found at Internal Revenue Code IRC Section 7623(b) - Whistleblower Rules.

The IRS also has an award program for other whistleblowers - generally those who do not meet the dollar thresholds of $2 million in dispute or cases involving individual taxpayers with gross income of less that $200,000. The awards through this program are less, with a maximum award of 15 percent up to $10 million. In addition, the awards are discretionary and the informant cannot dispute the outcome of the claim in Tax Court. The rules for these cases are found at Internal Revenue Code IRC Section 7623(a) - Informant Claims Program, and some of the rules are different from those that apply to cases involving more than $2 million.

If you decide to submit information and seek an award for doing so, use IRS Form 211. The same form is used for both award programs.

More Information

What Happens to a Claim for an Informant Award (Whistleblower)
Procedures used and the criteria followed to identify and process informant cases

Whistleblower Law
A brief synopsis of what the new whistleblower law entails. This is the most significant change to the Services’ approach to informant awards in 140 years

How Do You File a Whistleblower Award Claim
Step by step procedures to follow to file an informant claim for award

Confidentiality and Disclosure for Whistleblowers
The rules governing confidentiality of informant information

IRC Section 7623(b) - Whistleblower Rules
The requirements of the new rules enacted in IRC Section 7623(b), the Whistleblower Program

IRC Section 7623(a) - Informant Claims Program
The requirement of the rules governing claims that do not meet the requirements of the provisions in the whistleblower program under IRC Section 7623(b). These claims are part of the Informant Claims Program

IRS Form 211
Application for Award for Original Information

News Release IR-2007-201
Procedure Unveiled for Reporting Violations of the Tax Law, Making Reward Claims

Notice 2008-4 Guidance to the public on how to file claims
Claims Submitted to the IRS Whistleblower Office under Section 7623

History of the Whistleblower/Informant Program
Historical information on the evolution of the concept of paying for leads from its inception up to the current law followed today

Realignment of Informant Claims Examination Unit into Whistleblower Office
The Informant Claims Examination Unit in Ogden, Utah has been realigned with the Whistleblower Office. Their new name is Whistleblower Office - Ogden.

Information and Whistleblower Awards

  • IRM 25.2.1, Receiving Information — This chapter provides procedures and guidance for all Service personnel to follow when receiving information dealing with whistleblowers’ claims for award.
  • IRM 25.2.2, Whistleblower Awards — This chapter provides procedures and guidance for all Service personnel to follow when dealing with payment of whistleblowers’ claims for award.

Whistleblower Office At-a-Glance
 

Annual Reports

Reporting other information to the IRS

If you have information about tax noncompliance but are not interested in an award, or you have other information you believe may be of interest to the IRS:

  • For information on how to Report Suspected Tax Fraud Activity, if you have information about an individual or company you suspect is not complying with the tax law, and you do not want to seek an award . You can remain anonymous
Page Last Reviewed or Updated: 30-Sep-2013

The 1040a Instruction Book

1040a instruction book Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. 1040a instruction book Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. 1040a instruction book Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 1040a instruction book Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. 1040a instruction book Alternative Depreciation System (ADS), Required use of ADS. 1040a instruction book , ADS election. 1040a instruction book Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. 1040a instruction book B Bankruptcy, Bankruptcy. 1040a instruction book Barter income, Barter income. 1040a instruction book Basis Adjusted, Adjusted basis. 1040a instruction book Installment sale, Adjusted basis for installment sale purposes. 1040a instruction book Involuntary conversion, Basis for depreciation. 1040a instruction book Like-kind exchange, Basis for depreciation. 1040a instruction book Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. 1040a instruction book Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. 1040a instruction book Constructing assets, Constructing assets. 1040a instruction book Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. 1040a instruction book Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. 1040a instruction book Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. 1040a instruction book Casualty, defined, Casualty. 1040a instruction book Disaster area losses, Disaster Area Losses Leased property, Leased property. 1040a instruction book Livestock, Livestock or produce bought for resale. 1040a instruction book , Raised draft, breeding, dairy, or sporting animals. 1040a instruction book Reimbursement, Insurance and other reimbursements. 1040a instruction book Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. 1040a instruction book Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. 1040a instruction book Christmas trees, Christmas tree cultivation. 1040a instruction book , Christmas trees. 1040a instruction book Club dues, Club dues and membership fees. 1040a instruction book Comments on publication, Comments and suggestions. 1040a instruction book Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. 1040a instruction book Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. 1040a instruction book , Community property. 1040a instruction book Computer, software, Computer software. 1040a instruction book Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. 1040a instruction book Conservation Reserve Program, Conservation Reserve Program (CRP) payments. 1040a instruction book Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. 1040a instruction book Constructive receipt of income, Constructive receipt. 1040a instruction book Contamination, Soil or other environmental contamination. 1040a instruction book Contract price, Contract price. 1040a instruction book Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. 1040a instruction book , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. 1040a instruction book , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. 1040a instruction book Social security coverage, How to become insured under social security. 1040a instruction book State unemployment tax, Tax rate and credit. 1040a instruction book Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. 1040a instruction book Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. 1040a instruction book Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. 1040a instruction book , Section 1231 transactions. 1040a instruction book , Gain or loss. 1040a instruction book Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. 1040a instruction book Canceled, Cancellation of Debt, Canceled debt excluded from income. 1040a instruction book , Cancellation of debt. 1040a instruction book , Canceled debt. 1040a instruction book Nonrecourse, Amount realized on a nonrecourse debt. 1040a instruction book Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. 1040a instruction book Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. 1040a instruction book Conservation assets, Depreciable conservation assets. 1040a instruction book Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. 1040a instruction book Listed property, Additional Rules for Listed Property Raised livestock, Livestock. 1040a instruction book Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 1040a instruction book Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 1040a instruction book Direct payments, Direct payments and counter-cyclical payments. 1040a instruction book , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. 1040a instruction book Disaster relief payments, Qualified disaster relief payments. 1040a instruction book Dispositions, Sale or other disposal of land during 9-year period. 1040a instruction book , Gain on sale of farmland. 1040a instruction book , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. 1040a instruction book , Easements. 1040a instruction book Election ADS depreciation, Electing ADS. 1040a instruction book , ADS election. 1040a instruction book Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. 1040a instruction book Cutting of timber, Election to treat cutting as a sale or exchange. 1040a instruction book Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. 1040a instruction book Out of installment method, Electing out of the installment method. 1040a instruction book Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. 1040a instruction book Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. 1040a instruction book Employer identification number, Reminders, Employer identification number (EIN). 1040a instruction book Endangered species recovery expenses, Endangered species recovery expenses. 1040a instruction book Environmental contamination, Soil or other environmental contamination. 1040a instruction book Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). 1040a instruction book , Fair market value (FMV). 1040a instruction book Family member Business expenses, Special rule for related persons. 1040a instruction book Installment sale, Sale to a related person. 1040a instruction book Like-kind exchange, Like-kind exchanges between related persons. 1040a instruction book Loss on sale or exchange of property, Losses from sales or exchanges between related persons. 1040a instruction book Personal-use property, Personal-use property. 1040a instruction book Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. 1040a instruction book , Farm. 1040a instruction book Income averaging, Income Averaging for Farmers Rental, Farm rental. 1040a instruction book Sale of, Sale of a Farm Farmer, Farmer. 1040a instruction book Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. 1040a instruction book Form 1099-A, Form 1099-A. 1040a instruction book , Forms 1099-A and 1099-C. 1040a instruction book 1099-C, Cancellation of Debt, Form 1099-C. 1040a instruction book , Forms 1099-A and 1099-C. 1040a instruction book 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. 1040a instruction book 1099-PATR, Form 1099-PATR. 1040a instruction book 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. 1040a instruction book , Recapture. 1040a instruction book , Reporting the exchange. 1040a instruction book 4835, Rents (Including Crop Shares) 5213, Using the presumption later. 1040a instruction book 6252, Form 6252. 1040a instruction book 8822, Reminders 8824, Reporting the exchange. 1040a instruction book 8849, Claiming a Refund 8886, Reminders 940, Form 940. 1040a instruction book 943, Form 943. 1040a instruction book 982, Form 982 I-9, Form I-9. 1040a instruction book SS-4, Reminders, Employer identification number (EIN). 1040a instruction book SS-5, Obtaining a social security number. 1040a instruction book T (Timber), Form T (Timber). 1040a instruction book W-2, Form W-2. 1040a instruction book W-4, Reminders, New hire reporting. 1040a instruction book , Form W-4. 1040a instruction book W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. 1040a instruction book Free tax services, How To Get Tax Help, Free help with your tax return. 1040a instruction book Fuel tax credit or refund, Fuel tax credit and refund. 1040a instruction book , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). 1040a instruction book , Cost related to gifts. 1040a instruction book , Property Received as a Gift, Gift. 1040a instruction book Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. 1040a instruction book Gross profit percentage, Gross profit percentage. 1040a instruction book Gross profit, defined, Gross profit. 1040a instruction book Guarantee, Debt not payable on demand. 1040a instruction book H Health insurance deduction, Self-employed health insurance deduction. 1040a instruction book Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. 1040a instruction book Holding period, Holding period. 1040a instruction book Horticultural structure, Horticultural structure. 1040a instruction book I Illegal irrigation subsidy, Illegal federal irrigation subsidy. 1040a instruction book Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. 1040a instruction book , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. 1040a instruction book Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. 1040a instruction book Inherited property, Inherited Property Insolvency, Insolvency. 1040a instruction book Installment sales, Form 6252. 1040a instruction book Electing out, Electing out of the installment method. 1040a instruction book Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. 1040a instruction book Unstated interest, Unstated interest. 1040a instruction book Insurance, Insurance, Self-employed health insurance deduction. 1040a instruction book Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. 1040a instruction book Unstated, Unstated interest. 1040a instruction book Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. 1040a instruction book Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. 1040a instruction book , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. 1040a instruction book Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. 1040a instruction book Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. 1040a instruction book Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. 1040a instruction book Prepaid farm supplies, Deduction limit. 1040a instruction book Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. 1040a instruction book Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. 1040a instruction book Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. 1040a instruction book Casualty and theft losses, Livestock or produce bought for resale. 1040a instruction book Crop shares, Crop shares you use to feed livestock. 1040a instruction book Depreciation, Livestock. 1040a instruction book Diseased, Diseased livestock. 1040a instruction book Feed assistance, Feed Assistance and Payments Immature, Immature livestock. 1040a instruction book Losses, Loss of livestock. 1040a instruction book , Livestock Purchased, Purchased livestock. 1040a instruction book Raised, Raised livestock. 1040a instruction book Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. 1040a instruction book Used in a farm business, Livestock used in farm business. 1040a instruction book Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040a instruction book Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. 1040a instruction book Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. 1040a instruction book Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. 1040a instruction book Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. 1040a instruction book Lost property, Mislaid or lost property. 1040a instruction book M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040a instruction book Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040a instruction book Nontaxable transfer, Property acquired in a nontaxable transfer. 1040a instruction book Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. 1040a instruction book Membership fees, Club dues and membership fees. 1040a instruction book Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. 1040a instruction book Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040a instruction book Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040a instruction book Nontaxable transfer, Property acquired in a nontaxable transfer. 1040a instruction book Percentage tables, Rules for using the tables. 1040a instruction book Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. 1040a instruction book Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. 1040a instruction book Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. 1040a instruction book P Partners, limited, Limited partner. 1040a instruction book Partners, retired, Retired partner. 1040a instruction book Partners, Spouse, Business Owned and Operated by Spouses. 1040a instruction book Partnership, Partnership income or loss. 1040a instruction book Passenger automobile, Passenger automobiles. 1040a instruction book Pasture income, Pasture income and rental. 1040a instruction book Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. 1040a instruction book Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. 1040a instruction book Extends useful life, Prepayment. 1040a instruction book Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. 1040a instruction book Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. 1040a instruction book Received for services, Property received for services. 1040a instruction book Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. 1040a instruction book Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. 1040a instruction book Section 1255, Section 1255 property. 1040a instruction book Tangible personal, Tangible personal property. 1040a instruction book Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. 1040a instruction book Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. 1040a instruction book Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. 1040a instruction book Basis reductions, Recapture of basis reductions. 1040a instruction book Certain depreciation, Recapture of certain depreciation. 1040a instruction book Cost-sharing payments, Recapture. 1040a instruction book Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. 1040a instruction book Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. 1040a instruction book Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. 1040a instruction book Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. 1040a instruction book , Reforestation Costs Refund Deduction taken, Refund or reimbursement. 1040a instruction book Fuel tax, Fuel tax credit and refund. 1040a instruction book , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. 1040a instruction book , Casualties and Thefts, Insurance and other reimbursements. 1040a instruction book Deduction taken, Refund or reimbursement. 1040a instruction book Expenses, Reimbursed expenses. 1040a instruction book Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. 1040a instruction book Reforestation expenses, Qualifying costs. 1040a instruction book To employees, Reimbursements to employees. 1040a instruction book Related persons, Special rule for related persons. 1040a instruction book , Losses from sales or exchanges between related persons. 1040a instruction book , Special rules for related persons. 1040a instruction book , Like-kind exchanges between related persons. 1040a instruction book , Sale to a related person. 1040a instruction book , Buying replacement property from a related person. 1040a instruction book , Related persons. 1040a instruction book Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. 1040a instruction book Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. 1040a instruction book Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. 1040a instruction book , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. 1040a instruction book S Sale of home, Sale of your home. 1040a instruction book Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. 1040a instruction book Self-employed health insurance deduction, Self-employed health insurance deduction. 1040a instruction book Self-employment tax Community property, Community property. 1040a instruction book Deduction, Deduction for employer-equivalent portion of self-employment tax. 1040a instruction book How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. 1040a instruction book Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. 1040a instruction book Share farming, Share farmer. 1040a instruction book Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. 1040a instruction book Selling price Defined, Selling price. 1040a instruction book Reduced, Selling price reduced. 1040a instruction book Settlement costs (fees), Settlement costs. 1040a instruction book Social security and Medicare Credits of coverage, Earning credits in 2013. 1040a instruction book Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. 1040a instruction book Software, computer, Computer software. 1040a instruction book Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. 1040a instruction book Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. 1040a instruction book Start-up costs for businesses, Business start-up and organizational costs. 1040a instruction book Suggestions for publication, Comments and suggestions. 1040a instruction book T Tangible personal property, Tangible personal property. 1040a instruction book Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 1040a instruction book Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. 1040a instruction book Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. 1040a instruction book General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. 1040a instruction book State and local general sales, State and local general sales taxes. 1040a instruction book Withholding, Federal income tax withholding. 1040a instruction book , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. 1040a instruction book Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. 1040a instruction book Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. 1040a instruction book , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. 1040a instruction book TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. 1040a instruction book Unstated interest, Unstated interest. 1040a instruction book W Wages and salaries, Wages and salaries. 1040a instruction book Water conservation, Conservation Expenses Water well, Water well. 1040a instruction book , Water wells. 1040a instruction book Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040a instruction book Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications