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1040x Amendment

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1040x Amendment

1040x amendment Index A Accounting method Accrual, Accrual Method, Accrual method. 1040x amendment Automatic procedures, Automatic change procedures. 1040x amendment Cash, Cash Method, Cash method. 1040x amendment Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. 1040x amendment Administrator, Executor or administrator. 1040x amendment Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). 1040x amendment Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). 1040x amendment Appeal rights, Appeals. 1040x amendment Appreciation, Appreciation. 1040x amendment Audits, Examinations (audits). 1040x amendment Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. 1040x amendment Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. 1040x amendment Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). 1040x amendment Cash discount, Cash discounts. 1040x amendment , Cash discounts. 1040x amendment Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. 1040x amendment Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. 1040x amendment Claim for refund, Refunds. 1040x amendment Collection of tax, Collections. 1040x amendment Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. 1040x amendment Condemned property, Condemned property. 1040x amendment Consignments, Consignments. 1040x amendment Construction allowances, Construction allowances. 1040x amendment Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). 1040x amendment Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). 1040x amendment Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). 1040x amendment Disabled access, Disabled access credit (Form 8826). 1040x amendment Distilled spirits, Distilled spirits credit (Form 8906). 1040x amendment Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). 1040x amendment How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040x amendment Investment, Investment credit (Form 3468). 1040x amendment Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). 1040x amendment Low-income housing, Low-income housing credit (Form 8586). 1040x amendment New markets, New markets credit (Form 8874). 1040x amendment Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). 1040x amendment Orphan drug, Orphan drug credit (Form 8820). 1040x amendment Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040x amendment Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040x amendment Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040x amendment Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). 1040x amendment Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). 1040x amendment Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040x amendment Work opportunity, Work opportunity credit (Form 5884). 1040x amendment D Damages, Damages. 1040x amendment Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. 1040x amendment Refund offset against, Offset against debts. 1040x amendment Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. 1040x amendment Business bad debt, Business bad debt. 1040x amendment Calendar tax year, Calendar tax year. 1040x amendment Cash discount, Cash discounts. 1040x amendment , Cash discounts. 1040x amendment Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. 1040x amendment Entertainment expenses, Entertainment expenses. 1040x amendment Fair market value, Fair market value. 1040x amendment Fiscal tax year, Fiscal tax year. 1040x amendment Fringe benefit, Fringe benefits. 1040x amendment Local transportation expenses, Local transportation expenses. 1040x amendment Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. 1040x amendment Ordinary expense, Introduction Principal place of business, Principal place of business. 1040x amendment Qualified long-term real property, Qualified long-term real property. 1040x amendment Qualified real property business debt, Cancellation of qualified real property business debt. 1040x amendment Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. 1040x amendment Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. 1040x amendment Tax home, Local transportation expenses. 1040x amendment Trade discount, Trade discounts. 1040x amendment , Cash discounts. 1040x amendment Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. 1040x amendment Depreciation, recapture, Recapture of depreciation. 1040x amendment Direct seller, Direct seller. 1040x amendment , Real estate agent or direct seller. 1040x amendment Disabled access credit, Disabled access credit (Form 8826). 1040x amendment Disposition of property Business property, Introduction Installment sale, Installment sales. 1040x amendment , Installment sales. 1040x amendment Like-kind exchange, Like-kind exchanges. 1040x amendment , Like-kind exchanges. 1040x amendment , Exchange of like-kind property. 1040x amendment Nontaxable exchange, Nontaxable exchanges. 1040x amendment Sale of a business, Sale of a business. 1040x amendment Distilled spirits credit, Distilled spirits credit (Form 8906). 1040x amendment Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. 1040x amendment Drawing account, Merchandise withdrawn from sale. 1040x amendment Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. 1040x amendment EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. 1040x amendment Employee benefit programs, Fringe benefits. 1040x amendment Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). 1040x amendment Employment taxes About, Employment Taxes Deduction for, Employment taxes. 1040x amendment Entertainment expenses, Entertainment expenses. 1040x amendment (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. 1040x amendment Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). 1040x amendment Excise taxes About, Excise Taxes Deduction for, Excise taxes. 1040x amendment Executor, Executor or administrator. 1040x amendment Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. 1040x amendment Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. 1040x amendment , Fishing crew member. 1040x amendment Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. 1040x amendment 1099-B (barter), Information returns. 1040x amendment 1099-MISC (miscellaneous), Form 1099-MISC. 1040x amendment , Information returns. 1040x amendment 1128 (change tax year), Change in tax year. 1040x amendment 2210 (underpayment of estimated tax), Penalty for underpayment of tax. 1040x amendment 2290 (excise tax for heavy trucks), Form 2290. 1040x amendment 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). 1040x amendment 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. 1040x amendment 4684 (casualty and theft), Casualties and thefts. 1040x amendment 4797 (sale of business property), Dispositions of business property and depreciable property. 1040x amendment , Condemned property. 1040x amendment , Listed property. 1040x amendment 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). 1040x amendment 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. 1040x amendment 720 (excise tax return), Form 720. 1040x amendment 8300 (cash payments over $10,000), Form 8300. 1040x amendment 8586 (low-income housing), Low-income housing credit (Form 8586). 1040x amendment 8594 (asset acquisition), Sale of a business. 1040x amendment 8820 (orphan drug credit), Orphan drug credit (Form 8820). 1040x amendment 8824 (like-kind exchange), Like-kind exchanges. 1040x amendment , Like-kind exchanges. 1040x amendment 8826 (disabled access credit), Disabled access credit (Form 8826). 1040x amendment 8829 (business in home), Deduction limit. 1040x amendment 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040x amendment 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040x amendment 8857 (innocent spouse), Innocent spouse relief. 1040x amendment 8874 (new markets credit), New markets credit (Form 8874). 1040x amendment 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). 1040x amendment 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). 1040x amendment 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). 1040x amendment 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). 1040x amendment 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). 1040x amendment 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). 1040x amendment , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). 1040x amendment 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). 1040x amendment 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040x amendment 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). 1040x amendment 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. 1040x amendment SS-4 (application for EIN), Employer identification number (EIN). 1040x amendment SS-5 (application for SSN), Social security number (SSN). 1040x amendment W-2 (report wages), Form W-2. 1040x amendment W-4 (employee withholding), Employee. 1040x amendment W-7 (application for ITIN), Individual taxpayer identification number (ITIN). 1040x amendment W-9 (request for TIN), Other payee. 1040x amendment Fringe benefits, Fringe benefits. 1040x amendment Fuel taxes, Fuel taxes. 1040x amendment G Gains and losses, Gains and losses. 1040x amendment General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. 1040x amendment Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. 1040x amendment Husband and wife business, Business owned and operated by spouses. 1040x amendment I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. 1040x amendment Gains and losses, Gains and losses. 1040x amendment Kickbacks, Kickbacks. 1040x amendment Kinds of income, Kinds of Income Lost income payments, Lost income payments. 1040x amendment Other, Other Income Paid to a third party, Income paid to a third party. 1040x amendment Personal property rent, Personal Property Rents Promissory notes, Promissory notes. 1040x amendment Recapture of depreciation, Recapture of depreciation. 1040x amendment Recovery of items previously deducted, Recovery of items previously deducted. 1040x amendment Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. 1040x amendment Income tax About, Income Tax Deduction for, Income taxes. 1040x amendment How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. 1040x amendment Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. 1040x amendment , Employment Taxes, Sole proprietor or independent contractor. 1040x amendment Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 1040x amendment Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. 1040x amendment Installment sales, Installment sales. 1040x amendment Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. 1040x amendment Prepayment, Prepayment. 1040x amendment Proceeds, Insurance proceeds. 1040x amendment Self-employed health, Self-employed health insurance deduction. 1040x amendment Insurance agent Former, Insurance agent, former. 1040x amendment Retired, Insurance agent, retired. 1040x amendment Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). 1040x amendment K Kickbacks, Kickbacks. 1040x amendment , Expenses You Cannot Deduct L Lease bonus, Lease bonus. 1040x amendment Lease cancellation payments, Lease cancellation payments. 1040x amendment Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. 1040x amendment , Exchange of like-kind property. 1040x amendment Limited liability company, Limited liability company (LLC). 1040x amendment Listed property, Listed property. 1040x amendment Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. 1040x amendment Lodging, Meals and lodging. 1040x amendment Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. 1040x amendment Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). 1040x amendment Low-income housing credit, Low-income housing credit (Form 8586). 1040x amendment M Meals, Meals and lodging. 1040x amendment (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. 1040x amendment Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). 1040x amendment N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). 1040x amendment Newspaper carrier or distributor, Newspaper carrier or distributor. 1040x amendment Newspaper or magazine vendor, Newspaper or magazine vendor. 1040x amendment Nonbusiness bad debt, Nonbusiness bad debts. 1040x amendment Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). 1040x amendment Nondeductible insurance premiums, Nondeductible premiums. 1040x amendment Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. 1040x amendment Not income Appreciation, Appreciation. 1040x amendment Consignments, Consignments. 1040x amendment Constructions allowances, Construction allowances. 1040x amendment Exchange of like-kind property, Exchange of like-kind property. 1040x amendment Leasehold improvements, Leasehold improvements. 1040x amendment Loans, Loans. 1040x amendment Sales tax, Sales tax. 1040x amendment Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. 1040x amendment , Notary public. 1040x amendment O Occupations, selected Administrator, Executor or administrator. 1040x amendment Direct seller, Direct seller. 1040x amendment , Real estate agent or direct seller. 1040x amendment Executor, Executor or administrator. 1040x amendment Fishing crew member, Fishing crew member. 1040x amendment Insurance agent, former, Insurance agent, former. 1040x amendment Insurance agent, retired, Insurance agent, retired. 1040x amendment Newspaper carrier or distributor, Newspaper carrier or distributor. 1040x amendment Newspaper or magazine vendor, Newspaper or magazine vendor. 1040x amendment Notary public, Notary public. 1040x amendment Public official, Public official. 1040x amendment Real estate agent, Real estate agent or direct seller. 1040x amendment Securities dealer, Securities dealer. 1040x amendment Securities trader, Securities trader. 1040x amendment Office in the home, Office in the home. 1040x amendment (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). 1040x amendment P Parking fees, Parking fees and tolls. 1040x amendment Partners, husband and wife, Business owned and operated by spouses. 1040x amendment Pay, kinds of, Kinds of pay. 1040x amendment Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. 1040x amendment Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. 1040x amendment Failure to file information returns, Penalties. 1040x amendment Failure to furnish correct payee statements, Penalties. 1040x amendment Underpayment of tax, Penalty for underpayment of tax. 1040x amendment Waiver of, Waiver of penalties. 1040x amendment Pension plans, Pension Plans Personal property tax, Personal property tax. 1040x amendment Prepaid expense Extends useful life, Prepayment. 1040x amendment Rent, Rent paid in advance. 1040x amendment Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. 1040x amendment Public official, Public official. 1040x amendment Punitive damages, Punitive damages. 1040x amendment Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). 1040x amendment Qualified real property business debt, Qualified real property business debt. 1040x amendment R Real estate Agent, Real estate agent or direct seller. 1040x amendment Dealer, Real estate dealer. 1040x amendment Rent, Real Estate Rents Taxes, Real estate taxes. 1040x amendment Recovery of items previously deducted, Recovery of items previously deducted. 1040x amendment Refund Inquiries, Refund inquiries. 1040x amendment Offsets against debts, Offset against debts. 1040x amendment Related persons Unreasonable rent, Unreasonable rent. 1040x amendment Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 1040x amendment Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. 1040x amendment Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. 1040x amendment Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. 1040x amendment Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. 1040x amendment Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. 1040x amendment Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. 1040x amendment Child employed by parent, Child employed by parent. 1040x amendment Church employee, Church employee. 1040x amendment Community property income, Community Property Income Deduction for, Self-employment tax. 1040x amendment Earning credits, Earning credits in 2013 and 2014. 1040x amendment Effects of using an optional method, Effects of using an optional method. 1040x amendment Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. 1040x amendment Gain or loss, Gain or Loss Government employee, State or local government employee. 1040x amendment , Foreign government or international organization employee. 1040x amendment Joint return, Joint return. 1040x amendment Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. 1040x amendment Subject to, Maximum earnings subject to self-employment tax. 1040x amendment Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. 1040x amendment Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. 1040x amendment Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. 1040x amendment Regular method, Regular Method Residing abroad, U. 1040x amendment S. 1040x amendment citizen or resident alien residing abroad. 1040x amendment Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. 1040x amendment Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. 1040x amendment Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. 1040x amendment Property, Section 179 property. 1040x amendment Securities Dealer, Securities dealer. 1040x amendment Trader, Securities trader. 1040x amendment Self-employed health insurance deduction, Self-employed health insurance deduction. 1040x amendment Self-employment tax (see SE tax) Settlement payments, Settlement payments. 1040x amendment Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. 1040x amendment Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). 1040x amendment Social security coverage, Social security coverage. 1040x amendment Social security number (SSN), Social security number (SSN). 1040x amendment Sole proprietor, Sole proprietor. 1040x amendment , Sole proprietor or independent contractor. 1040x amendment Sport utility vehicle, Section 179 deduction. 1040x amendment Standard mileage rate, Standard mileage rate. 1040x amendment For 2011, What's New for 2013 Statutory employee, Statutory employee. 1040x amendment Suggestions for publication, Comments and suggestions. 1040x amendment SUV, Section 179 deduction. 1040x amendment T Tax home, Local transportation expenses. 1040x amendment , Travel expenses. 1040x amendment Tax preparation fees, Tax preparation fees. 1040x amendment Tax refund Claim for, Refunds. 1040x amendment Offset against debts, Offset against debts. 1040x amendment Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. 1040x amendment Change in, Change in tax year. 1040x amendment Fiscal, Fiscal tax year. 1040x amendment Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. 1040x amendment Excise, Excise Taxes, Excise taxes. 1040x amendment Fuel, Fuel taxes. 1040x amendment Income, Income Tax, Income taxes. 1040x amendment Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 1040x amendment Personal property, Personal property tax. 1040x amendment Real estate, Real estate taxes. 1040x amendment Sales, Sales tax. 1040x amendment Self-employment, Self-Employment (SE) Tax, Self-employment tax. 1040x amendment Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. 1040x amendment Tolls, Parking fees and tolls. 1040x amendment Trade discount, Trade discounts. 1040x amendment , Trade discounts. 1040x amendment Trade or business, Trade or business. 1040x amendment Trailer park owner, Trailer park owner. 1040x amendment Transportation expenses, Local transportation expenses. 1040x amendment Travel expenses, Travel expenses. 1040x amendment U Underpayment of tax penalty, Penalty for underpayment of tax. 1040x amendment Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). 1040x amendment Prev  Up     Home   More Online Publications
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The 1040x Amendment

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