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2012 Online Tax Return

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2012 Online Tax Return

2012 online tax return 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. 2012 online tax return Your move is closely related to the start of work. 2012 online tax return You meet the distance test. 2012 online tax return You meet the time test. 2012 online tax return After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. 2012 online tax return Retirees, survivors, and Armed Forces members. 2012 online tax return   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. 2012 online tax return These rules are discussed later in this publication. 2012 online tax return 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. 2012 online tax return Closely related in time. 2012 online tax return   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. 2012 online tax return 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. 2012 online tax return    Figure A. 2012 online tax return Illustration of Distance Test Please click here for the text description of the image. 2012 online tax return 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. 2012 online tax return Example. 2012 online tax return Your family moved more than a year after you started work at a new location. 2012 online tax return You delayed the move for 18 months to allow your child to complete high school. 2012 online tax return You can deduct your moving expenses. 2012 online tax return Closely related in place. 2012 online tax return   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. 2012 online tax return 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. 2012 online tax return Home defined. 2012 online tax return   Your home means your main home (residence). 2012 online tax return It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. 2012 online tax return It does not include other homes owned or kept up by you or members of your family. 2012 online tax return It also does not include a seasonal home, such as a summer beach cottage. 2012 online tax return Your former home means your home before you left for your new job location. 2012 online tax return Your new home means your home within the area of your new job location. 2012 online tax return Retirees or survivors. 2012 online tax return   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. 2012 online tax return You must have worked outside the United States or be a survivor of someone who did. 2012 online tax return See Retirees or Survivors Who Move to the United States, later. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return You can use Worksheet 1 to see if you meet this test. 2012 online tax return Worksheet 1. 2012 online tax return Distance Test   Note. 2012 online tax return Members of the Armed Forces may not have to meet this test. 2012 online tax return See Members of the Armed Forces. 2012 online tax return     1. 2012 online tax return Enter the number of miles from your old home to your new workplace 1. 2012 online tax return miles 2. 2012 online tax return Enter the number of miles from your old home to your old workplace 2. 2012 online tax return miles 3. 2012 online tax return Subtract line 2 from line 1. 2012 online tax return If zero or less, enter -0- 3. 2012 online tax return miles 4. 2012 online tax return Is line 3 at least 50 miles? □ Yes. 2012 online tax return You meet this test. 2012 online tax return  □ No. 2012 online tax return You do not meet this test. 2012 online tax return You cannot deduct your moving expenses. 2012 online tax return The distance between a job location and your home is the shortest of the more commonly traveled routes between them. 2012 online tax return The distance test considers only the location of your former home. 2012 online tax return It does not take into account the location of your new home. 2012 online tax return See Figure A, earlier. 2012 online tax return Example. 2012 online tax return You moved to a new home less than 50 miles from your former home because you changed main job locations. 2012 online tax return Your old main job location was 3 miles from your former home. 2012 online tax return Your new main job location is 60 miles from that home. 2012 online tax return 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. 2012 online tax return First job or return to full-time work. 2012 online tax return   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. 2012 online tax return   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. 2012 online tax return Armed Forces. 2012 online tax return   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. 2012 online tax return See Members of the Armed Forces, later. 2012 online tax return Main job location. 2012 online tax return   Your main job location is usually the place where you spend most of your working time. 2012 online tax return This could be your office, plant, store, shop, or other location. 2012 online tax return 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. 2012 online tax return Union members. 2012 online tax return   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. 2012 online tax return More than one job. 2012 online tax return   If you have more than one job at any time, your main job location depends on the facts in each case. 2012 online tax return 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. 2012 online tax return    Table 1. 2012 online tax return Satisfying the Time Test for Employees and Self-Employed Persons IF you are. 2012 online tax return . 2012 online tax return . 2012 online tax return THEN you satisfy the time test by meeting the. 2012 online tax return . 2012 online tax return . 2012 online tax return an employee 39-week test for employees. 2012 online tax return self-employed 78-week test for self-employed persons. 2012 online tax return 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. 2012 online tax return Your principal place of work  determines which test applies. 2012 online tax return both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. 2012 online tax return Time Test To deduct your moving expenses, you also must meet one of the following two time tests. 2012 online tax return The time test for employees. 2012 online tax return The time test for self-employed persons. 2012 online tax return Both of these tests are explained below. 2012 online tax return See Table 1, below, for a summary of these tests. 2012 online tax return You can deduct your moving expenses before you meet either of the time tests. 2012 online tax return See Time Test Not Yet Met, later. 2012 online tax return 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). 2012 online tax return Full-time employment depends on what is usual for your type of work in your area. 2012 online tax return For purposes of this test, the following four rules apply. 2012 online tax return You count only your full-time work as an employee, not any work you do as a self-employed person. 2012 online tax return You do not have to work for the same employer for all 39 weeks. 2012 online tax return You do not have to work 39 weeks in a row. 2012 online tax return You must work full time within the same general commuting area for all 39 weeks. 2012 online tax return Temporary absence from work. 2012 online tax return   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. 2012 online tax return 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. 2012 online tax return Seasonal work. 2012 online tax return   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. 2012 online tax return 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. 2012 online tax return    Figure B. 2012 online tax return Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. 2012 online tax return 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). 2012 online tax return For purposes of the time test for self-employed persons, the following three rules apply. 2012 online tax return You count any full-time work you do either as an employee or as a self-employed person. 2012 online tax return You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. 2012 online tax return You must work within the same general commuting area for all 78 weeks. 2012 online tax return Example. 2012 online tax return You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. 2012 online tax return You pay moving expenses in 2013 and 2014 in connection with this move. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return You have until December 1, 2015, to satisfy this requirement. 2012 online tax return Self-employment. 2012 online tax return   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. 2012 online tax return You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. 2012 online tax return Full-time work. 2012 online tax return   You can count only those weeks during which you work full time as a week of work. 2012 online tax return Whether you work full time during any week depends on what is usual for your type of work in your area. 2012 online tax return For example, you are a self-employed dentist and maintain office hours 4 days a week. 2012 online tax return 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. 2012 online tax return Temporary absence from work. 2012 online tax return   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. 2012 online tax return Seasonal trade or business. 2012 online tax return   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. 2012 online tax return The off-season must be less than 6 months and you must work full time before and after the off-season. 2012 online tax return Example. 2012 online tax return You own and operate a motel at a beach resort. 2012 online tax return The motel is closed for 5 months during the off-season. 2012 online tax return You work full time as the operator of the motel before and after the off-season. 2012 online tax return You are considered self-employed on a full-time basis during the weeks of the off-season. 2012 online tax return   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. 2012 online tax return Example. 2012 online tax return 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. 2012 online tax return He generally worked at the shop about 40 hours each week. 2012 online tax return 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. 2012 online tax return Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. 2012 online tax return    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. 2012 online tax return 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. 2012 online tax return However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. 2012 online tax return 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. 2012 online tax return You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. 2012 online tax return 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. 2012 online tax return See When To Deduct Expenses later, for more details. 2012 online tax return Failure to meet the time test. 2012 online tax return    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. 2012 online tax return Example. 2012 online tax return You arrive in the general area of your new job location, as an employee, on September 15, 2013. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return Exceptions to the Time Test You do not have to meet the time test if one of the following applies. 2012 online tax return You are in the Armed Forces and you moved because of a permanent change of station. 2012 online tax return See Members of the Armed Forces , later. 2012 online tax return Your main job location was outside the United States and you moved to the United States because you retired. 2012 online tax return See Retirees or Survivors Who Move to the United States, later. 2012 online tax return You are the survivor of a person whose main job location at the time of death was outside the United States. 2012 online tax return See Retirees or Survivors Who Move to the United States, later. 2012 online tax return Your job at the new location ends because of death or disability. 2012 online tax return You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. 2012 online tax return 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. 2012 online tax return United States defined. 2012 online tax return   For this section of this publication, the term “United States” includes the possessions of the United States. 2012 online tax return Retirees who were working abroad. 2012 online tax return   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. 2012 online tax return However, both your former main job location and your former home must have been outside the United States. 2012 online tax return Permanently retired. 2012 online tax return   You are considered permanently retired when you cease gainful full-time employment or self-employment. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return Decedents. 2012 online tax return   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. 2012 online tax return The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. 2012 online tax return   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. 2012 online tax return For more information, see Publication 559, Survivors, Executors, and Administrators. 2012 online tax return Survivors of decedents who were working abroad. 2012 online tax return   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. 2012 online tax return The move is to a home in the United States. 2012 online tax return The move begins within 6 months after the decedent's death. 2012 online tax return (When a move begins is described below. 2012 online tax return ) The move is from the decedent's former home. 2012 online tax return The decedent's former home was outside the United States. 2012 online tax return The decedent's former home was also your home. 2012 online tax return When a move begins. 2012 online tax return   A move begins when one of the following events occurs. 2012 online tax return 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. 2012 online tax return Your household goods and personal effects are packed and on the way to your home in the United States. 2012 online tax return You leave your former home to travel to your new home in the United States. 2012 online tax return 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. 2012 online tax return You cannot deduct any expenses for meals. 2012 online tax return Reasonable expenses. 2012 online tax return   You can deduct only those expenses that are reasonable for the circumstances of your move. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return Example. 2012 online tax return Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. 2012 online tax return On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. 2012 online tax return 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. 2012 online tax return Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. 2012 online tax return Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. 2012 online tax return Travel by car. 2012 online tax return   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. 2012 online tax return 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. 2012 online tax return You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. 2012 online tax return Member of your household. 2012 online tax return   You can deduct moving expenses you pay for yourself and members of your household. 2012 online tax return A member of your household is anyone who has both your former and new home as his or her home. 2012 online tax return It does not include a tenant or employee, unless that person is your dependent. 2012 online tax return 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. 2012 online tax return Your move may be from one U. 2012 online tax return S. 2012 online tax return location to another or from a foreign country to the United States. 2012 online tax return Household goods and personal effects. 2012 online tax return   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. 2012 online tax return 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. 2012 online tax return   If you use your own car to move your things, see Travel by car, earlier. 2012 online tax return   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. 2012 online tax return   You can deduct the cost of shipping your car and your household pets to your new home. 2012 online tax return   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. 2012 online tax return Your deduction is limited to the amount it would have cost to move them from your former home. 2012 online tax return Example. 2012 online tax return Paul Brown has been living and working in North Carolina for the last 4 years. 2012 online tax return Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. 2012 online tax return Paul got a job in Washington, DC. 2012 online tax return 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. 2012 online tax return It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. 2012 online tax return He can deduct only $1,800 of the $3,000 he paid. 2012 online tax return The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). 2012 online tax return You cannot deduct the cost of moving furniture you buy on the way to your new home. 2012 online tax return   Storage expenses. 2012 online tax return   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. 2012 online tax return Travel expenses. 2012 online tax return   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. 2012 online tax return This includes expenses for the day you arrive. 2012 online tax return    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. 2012 online tax return   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. 2012 online tax return   The members of your household do not have to travel together or at the same time. 2012 online tax return However, you can only deduct expenses for one trip per person. 2012 online tax return If you use your own car, see Travel by car, earlier. 2012 online tax return Example. 2012 online tax return   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. 2012 online tax return Josh drove the family car to Washington, DC, a trip of 1,100 miles. 2012 online tax return His expenses were $264. 2012 online tax return 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. 2012 online tax return 00. 2012 online tax return One week later, Robyn flew from Minneapolis to Washington, DC. 2012 online tax return Her only expense was her $400 plane ticket. 2012 online tax return The Blacks' deduction is $854. 2012 online tax return 00 (Josh's $454. 2012 online tax return 00 + Robyn's $400). 2012 online tax return 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. 2012 online tax return You must meet the requirements under Who Can Deduct Moving Expenses , earlier. 2012 online tax return Deductible expenses. 2012 online tax return   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. 2012 online tax return The cost of moving household goods and personal effects from your former home to your new home. 2012 online tax return The cost of traveling (including lodging) from your former home to your new home. 2012 online tax return The cost of moving household goods and personal effects to and from storage. 2012 online tax return The cost of storing household goods and personal effects while you are at the new job location. 2012 online tax return The first two items were explained earlier under Moves to Locations in the United States . 2012 online tax return The last two items are discussed, later. 2012 online tax return Moving goods and effects to and from storage. 2012 online tax return   You can deduct the reasonable expenses of moving your personal effects to and from storage. 2012 online tax return Storage expenses. 2012 online tax return   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. 2012 online tax return Moving expenses allocable to excluded foreign income. 2012 online tax return   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. 2012 online tax return You may also be able to claim a foreign housing exclusion or deduction. 2012 online tax return 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. 2012 online tax return    Publication 54, Tax Guide for U. 2012 online tax return S. 2012 online tax return Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. 2012 online tax return You can get the publication from most U. 2012 online tax return S. 2012 online tax return embassies and consulates, or see How To Get Tax Help at the end of this publication. 2012 online tax return Nondeductible Expenses You cannot deduct the following items as moving expenses. 2012 online tax return Any part of the purchase price of your new home. 2012 online tax return Car tags. 2012 online tax return Driver's license. 2012 online tax return Expenses of buying or selling a home (including closing costs, mortgage fees, and points). 2012 online tax return Expenses of entering into or breaking a lease. 2012 online tax return Home improvements to help sell your home. 2012 online tax return Loss on the sale of your home. 2012 online tax return Losses from disposing of memberships in clubs. 2012 online tax return Mortgage penalties. 2012 online tax return Pre-move househunting expenses. 2012 online tax return Real estate taxes. 2012 online tax return Refitting of carpet and draperies. 2012 online tax return Return trips to your former residence. 2012 online tax return Security deposits (including any given up due to the move). 2012 online tax return Storage charges except those incurred in transit and for foreign moves. 2012 online tax return No double deduction. 2012 online tax return   You cannot take a moving expense deduction and a business expense deduction for the same expenses. 2012 online tax return You must decide if your expenses are deductible as moving expenses or as business expenses. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. 2012 online tax return Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. 2012 online tax return It covers reimbursements for any of your moving expenses discussed in this publication. 2012 online tax return It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return Your employer should tell you what method of reimbursement is used and what records are required. 2012 online tax return Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return You must adequately account to your employer for these expenses within a reasonable period of time. 2012 online tax return You must return any excess reimbursement or allowance within a reasonable period of time. 2012 online tax return Adequate accounting. 2012 online tax return   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. 2012 online tax return Documentation includes receipts, canceled checks, and bills. 2012 online tax return Reasonable period of time. 2012 online tax return   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. 2012 online tax return 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. 2012 online tax return You receive an advance within 30 days of the time you have an expense. 2012 online tax return You adequately account for your expenses within 60 days after they were paid or incurred. 2012 online tax return You return any excess reimbursement within 120 days after the expense was paid or incurred. 2012 online tax return 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. 2012 online tax return Excess reimbursement. 2012 online tax return   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. 2012 online tax return Returning excess reimbursements. 2012 online tax return   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. 2012 online tax return Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. 2012 online tax return 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. 2012 online tax return You meet accountable plan rules. 2012 online tax return   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. 2012 online tax return Instead, your employer should include the reimbursements in box 12 of your Form W-2. 2012 online tax return Example. 2012 online tax return You lived in Boston and accepted a job in Atlanta. 2012 online tax return 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. 2012 online tax return Your employer will include the reimbursement on your Form W-2, box 12, with Code P. 2012 online tax return 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). 2012 online tax return You do not meet accountable plan rules. 2012 online tax return   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. 2012 online tax return   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. 2012 online tax return The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). 2012 online tax return Reimbursement of nondeductible expenses. 2012 online tax return   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. 2012 online tax return In addition, the following payments will be treated as paid under a nonaccountable plan. 2012 online tax return Excess reimbursements you fail to return to your employer. 2012 online tax return Reimbursements of nondeductible expenses. 2012 online tax return See Reimbursement of nondeductible expenses, earlier. 2012 online tax return 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. 2012 online tax return This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. 2012 online tax return If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. 2012 online tax return Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. 2012 online tax return Your employer will report the total in box 1 of your Form W-2. 2012 online tax return Example. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return These payments are made to persons displaced from their homes, businesses, or farms by federal projects. 2012 online tax return 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. 2012 online tax return See Reimbursements included in income, later. 2012 online tax return Reimbursements excluded from income. 2012 online tax return   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. 2012 online tax return These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. 2012 online tax return Your employer should report these reimbursements on your Form W-2, box 12, with Code P. 2012 online tax return    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). 2012 online tax return Expenses deducted in earlier year. 2012 online tax return   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. 2012 online tax return Your employer should show the amount of your reimbursement in box 12 of your Form W-2. 2012 online tax return Reimbursements included in income. 2012 online tax return   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. 2012 online tax return See Nonaccountable Plans under Types of Reimbursement Plans, earlier. 2012 online tax return Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. 2012 online tax return This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. 2012 online tax return It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. 2012 online tax return Reimbursement for deductible and nondeductible expenses. 2012 online tax return    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. 2012 online tax return Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. 2012 online tax return Amount of income tax withheld. 2012 online tax return   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. 2012 online tax return 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. 2012 online tax return   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. 2012 online tax return The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. 2012 online tax return Estimated tax. 2012 online tax return    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. 2012 online tax return For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. 2012 online tax return 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. 2012 online tax return For a quick overview, see Table 2, later. 2012 online tax return Form 3903 Use Form 3903 to figure your moving expense deduction. 2012 online tax return Use a separate Form 3903 for each move for which you are deducting expenses. 2012 online tax return Do not file Form 3903 if all of the following apply. 2012 online tax return You moved to a location outside the United States in an earlier year. 2012 online tax return You are claiming only storage fees while you were away from the United States. 2012 online tax return Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return Completing Form 3903. 2012 online tax return   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. 2012 online tax return 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). 2012 online tax return Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. 2012 online tax return This excluded amount should be identified on Form W-2, box 12, with code P. 2012 online tax return Expenses greater than reimbursement. 2012 online tax return   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. 2012 online tax return This is your moving expense deduction. 2012 online tax return Expenses equal to or less than reimbursement. 2012 online tax return    If line 3 is equal to or less than line 4, you have no moving expense deduction. 2012 online tax return Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. 2012 online tax return Table 2. 2012 online tax return Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. 2012 online tax return . 2012 online tax return . 2012 online tax return AND you have. 2012 online tax return . 2012 online tax return . 2012 online tax return THEN. 2012 online tax return . 2012 online tax return . 2012 online tax return 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. 2012 online tax return your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. 2012 online tax return 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. 2012 online tax return your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. 2012 online tax return no reimbursement moving expenses file Form 3903 showing all allowable  expenses. 2012 online tax return * * See Deductible Moving Expenses, earlier, for allowable expenses. 2012 online tax return    Where to deduct. 2012 online tax return   Deduct your moving expenses on Form 1040, line 26. 2012 online tax return The amount of moving expenses you can deduct is shown on Form 3903, line 5. 2012 online tax return    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. 2012 online tax return   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. 2012 online tax return Expenses not reimbursed. 2012 online tax return   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. 2012 online tax return Example. 2012 online tax return In December 2012, your employer transferred you to another city in the United States, where you still work. 2012 online tax return You are single and were not reimbursed for your moving expenses. 2012 online tax return In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. 2012 online tax return In January 2013, you paid for travel to the new city. 2012 online tax return You can deduct these additional expenses on your 2013 tax return. 2012 online tax return Expenses reimbursed. 2012 online tax return   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. 2012 online tax return 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. 2012 online tax return See Choosing when to deduct, next. 2012 online tax return   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. 2012 online tax return Choosing when to deduct. 2012 online tax return   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. 2012 online tax return How to make the choice. 2012 online tax return   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. 2012 online tax return    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. 2012 online tax return Illustrated Example Tom and Peggy Smith are married and have two children. 2012 online tax return They owned a home in Detroit where Tom worked. 2012 online tax return On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. 2012 online tax return Peggy flew to San Diego on March 1 to look for a new home. 2012 online tax return She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. 2012 online tax return The Smiths sold their Detroit home for $1,500 less than they paid for it. 2012 online tax return They contracted to have their personal effects moved to San Diego on April 3. 2012 online tax return The family drove to San Diego where they found that their new home was not finished. 2012 online tax return They stayed in a nearby motel until the house was ready on May 1. 2012 online tax return On April 10, Tom went to work in the San Diego plant where he still works. 2012 online tax return 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. 2012 online tax return ) 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. 2012 online tax return His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return His employer identified this amount with code P. 2012 online tax return The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. 2012 online tax return Tom must include this amount on Form 1040, line 7. 2012 online tax return The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. 2012 online tax return Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. 2012 online tax return To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. 2012 online tax return 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. 2012 online tax return He also enters his deduction, $1,200, on Form 1040, line 26. 2012 online tax return Nondeductible expenses. 2012 online tax return   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. 2012 online tax return Item 1 — pre-move househunting expenses of $524. 2012 online tax return Item 2 — the $25,000 down payment on the San Diego home. 2012 online tax return 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. 2012 online tax return Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. 2012 online tax return The commission is used to figure the gain or loss on the sale. 2012 online tax return Item 4 — the $1,500 loss on the sale of the Detroit home. 2012 online tax return Item 6 — the $320 expense for meals while driving to San Diego. 2012 online tax return (However, the lodging and car expenses are deductible. 2012 online tax return ) Item 7 — temporary living expenses of $3,730. 2012 online tax return    This image is too large to be displayed in the current screen. 2012 online tax return Please click the link to view the image. 2012 online tax return 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. 2012 online tax return You can deduct your unreimbursed moving expenses. 2012 online tax return 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. 2012 online tax return The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. 2012 online tax return Spouse and dependents. 2012 online tax return   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. 2012 online tax return   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. 2012 online tax return Services or reimbursements provided by government. 2012 online tax return   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. 2012 online tax return You can deduct the expenses that are more than your reimbursements. 2012 online tax return See Deductible Moving Expenses, earlier. 2012 online tax return How to complete Form 3903 for members of the Armed Forces. 2012 online tax return    Take the following steps. 2012 online tax return Complete lines 1 through 3 of the form, using your actual expenses. 2012 online tax return Do not include any expenses for moving services provided by the government. 2012 online tax return Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. 2012 online tax return Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. 2012 online tax return Do not include the value of moving or storage services provided by the government. 2012 online tax return Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. 2012 online tax return Complete line 5. 2012 online tax return 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. 2012 online tax return This is your moving expense deduction. 2012 online tax return If line 3 is equal to or less than line 4, you do not have a moving expense deduction. 2012 online tax return Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. 2012 online tax return If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. 2012 online tax return    Do not deduct any expenses for moving or storage services provided by the government. 2012 online tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2012 online tax return 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. 2012 online tax return Free help with your tax return. 2012 online tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 online tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2012 online tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 online tax return 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. 2012 online tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2012 online tax return To find the nearest VITA or TCE site, visit IRS. 2012 online tax return gov or call 1-800-906-9887. 2012 online tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 online tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 online tax return aarp. 2012 online tax return org/money/taxaide or call 1-888-227-7669. 2012 online tax return   For more information on these programs, go to IRS. 2012 online tax return gov and enter “VITA” in the search box. 2012 online tax return Internet. 2012 online tax return IRS. 2012 online tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2012 online tax return Apply for an Employer Identification Number (EIN). 2012 online tax return Go to IRS. 2012 online tax return gov and enter Apply for an EIN in the search box. 2012 online tax return Request an Electronic Filing PIN by going to IRS. 2012 online tax return gov and entering Electronic Filing PIN in the search box. 2012 online tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return Check the status of your amended return. 2012 online tax return Go to IRS. 2012 online tax return gov and enter Where's My Amended Return in the search box. 2012 online tax return Download forms, instructions, and publications, including some accessible versions. 2012 online tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2012 online tax return gov or IRS2Go. 2012 online tax return Tax return and tax account transcripts are generally available for the current year and past three years. 2012 online tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 online tax return gov. 2012 online tax return 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. 2012 online tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 online tax return gov. 2012 online tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2012 online tax return gov or IRS2Go. 2012 online tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2012 online tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2012 online tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2012 online tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2012 online tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 online tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2012 online tax return gov. 2012 online tax return 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. 2012 online tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 online tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2012 online tax return AARP offers the Tax-Aide counseling program as part of the TCE program. 2012 online tax return Visit AARP's website to find the nearest Tax-Aide location. 2012 online tax return Research your tax questions. 2012 online tax return Search publications and instructions by topic or keyword. 2012 online tax return Read the Internal Revenue Code, regulations, or other official guidance. 2012 online tax return Read Internal Revenue Bulletins. 2012 online tax return Sign up to receive local and national tax news by email. 2012 online tax return Phone. 2012 online tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 online tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2012 online tax return 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. 2012 online tax return Call to locate the nearest volunteer help site, 1-800-906-9887. 2012 online tax return 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. 2012 online tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 online tax return Most VITA and TCE sites offer free electronic filing. 2012 online tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 online tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 online tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2012 online tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2012 online tax return 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. 2012 online tax return 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. 2012 online tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 online tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2012 online tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 online tax return 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). 2012 online tax return You should receive your order within 10 business days. 2012 online tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2012 online tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2012 online tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2012 online tax return Call to ask tax questions, 1-800-829-1040. 2012 online tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 online tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 online tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2012 online tax return gsa. 2012 online tax return gov/fedrelay. 2012 online tax return Walk-in. 2012 online tax return You can find a selection of forms, publications and services — in-person, face-to-face. 2012 online tax return Products. 2012 online tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 online tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 online tax return Services. 2012 online tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. 2012 online tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 online tax return 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. 2012 online tax return No appointment is necessary—just walk in. 2012 online tax return Before visiting, check www. 2012 online tax return irs. 2012 online tax return gov/localcontacts for hours of operation and services provided. 2012 online tax return Mail. 2012 online tax return You can send your order for forms, instructions, and publications to the address below. 2012 online tax return You should receive a response within 10 business days after your request is received. 2012 online tax return  Internal Revenue Service 1201 N. 2012 online tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2012 online tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 online tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 online tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2012 online tax return 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. 2012 online tax return You face (or your business is facing) an immediate threat of adverse action. 2012 online tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 online tax return   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. 2012 online tax return Here's why we can help: TAS is an independent organization within the IRS. 2012 online tax return Our advocates know how to work with the IRS. 2012 online tax return Our services are free and tailored to meet your needs. 2012 online tax return We have offices in every state, the District of Columbia, and Puerto Rico. 2012 online tax return 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. 2012 online tax return irs. 2012 online tax return gov/advocate, or call us toll-free at 1-877-777-4778. 2012 online tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 online tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 online tax return irs. 2012 online tax return gov/sams. 2012 online tax return Low Income Taxpayer Clinics. 2012 online tax return   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. 2012 online tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 online tax return Visit www. 2012 online tax return TaxpayerAdvocate. 2012 online tax return irs. 2012 online tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 online tax return Prev  Up  Next   Home   More Online Publications
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Beware: Offers to Skip a Payment

If your credit company invites you to skip a monthly payment without a penalty, it is not doing you a favor. You will still owe finance charges on your unpaid balance. And interest could be adding up on any purchases you make after the due date you skipped.

Beware: Teaser Rates

Some cards are advertised with very low introductory interest rates called teasers. The rate is good for a short period of time. If you know you can pay what you owe while the low rate is in effect, it could be a good deal. But if the teaser time runs out and you still owe money, you could end up paying a higher rate than you might have without the special introductory rate. Just one late payment could also cancel the teaser rate.

Beware: Credit Insurance

When you take out a loan for a big purchase, a salesperson may try to sell you credit insurance. Your credit card company may also encourage you to purchase credit insurance. The coverage may be promoted as a way for you to protect yourself if your property is damaged or lost. Other credit insurance offers promises to make loan payments if you are laid off, become disabled or die. It is almost always better to buy regular property, life or disability insurance instead of credit insurance.

Be Alert: 'Credit Repair' Scams

Beware! Before you sign up for fee based credit repair services, beware. Many of the promised services are either illegal or ones you can do for free by yourself. Before you sign up to work with these companies, here are some tidbits to keep in mind:

  • A credit repair company must give you a copy of the "Consumer Credit File Rights under State and Federal Law" before you sign a contract.
  • The company cannot perform any services until you have signed a written contract and completed a three day waiting period, during which time you can cancel the contract without paying any fees.
  • The company cannot charge you until it has completed the promised services, according to the Credit Repair Organizations Act.
  • It is illegal to erase timely and accurate negative information contained in your credit history.
  • Suggestions that you create a new credit history (also called file segregation) by requesting an Employer Identification Number from the IRS are also illegal.
  • You can work to solve your own credit challenges, by requesting a free copy of your credit report, and by working with creditors to dispute incorrect information.

CARD Act Protections for Consumers

The Credit Card Accountability Responsibility & Disclosure (CARD) Act brought about sweeping protections for consumers. Among other things, your credit card company:

Fees

  • Cannot change rates or fees without sending you a notice 45 days in advance in most cases.
  • Must give you the option of rejecting a fee increase, but be aware that the credit card company may close your account if you reject the fee increase and may require a higher monthly payment.
  • Cannot charge you a late payment fee of more than $25, regardless of how much you owe- unless one of your last six payments was late or the credit card company can justify a higher fee based on the cost of late payments.
  • Cannot charge a late payment fee that is greater than your minimum payment.
  • Cannot charge you an inactivity fee for not using your card.
  • Cannot charge you more than one fee for a single late payment or any other violation of your cardholder agreement.
  • Cannot charge you over-the-limit transaction fees unless you opt in, stating that you want to allow transactions that take you over your credit card limit. If the credit card company allows the transaction without your opt-in, it cannot charge you a fee.
  • Can impose only one fee per billing cycle for transactions that take you over your credit limit if you opt in to over-the-limit transactions. You can revoke your opt-in at any time.

Payments

  • Has to tell you how long it will take to pay off your balance if you make only minimum payments.
  • Must mail or deliver your credit card bill at least 21 days before your payment is due.
  • Must apply any payments above the minimum required amount to the balance with the highest interest rate, if you have more than one rate.

Interest Rates

  • Cannot increase your rate for the first 12 months after you open an account unless you have a variable interest rate or an introductory rate; you are more than 60 days late paying your bill; or you are in a workout agreement and don't make payments as arranged.
  • Cannot charge higher rates for purchases made before you receive notice of a new rate.
  • Cannot use the double-cycle billing method when calculating interest; interest can only be charged on balances within the current billing cycle.
  • Cannot increase your Annual Percentage Rate (APR) without explaining why it is doing so. If your credit card company increases your APR, it generally must re-evaluate that rate increase every six months. Under some circumstances, it may have to reduce your rate after the evaluation.

What's more, a credit card company can grant credit cards to consumers under age 21 only if they can show they are able to make payments or have a cosigner for the card. The Federal Reserve has more information about CARD Act protections.

The 2012 Online Tax Return

2012 online tax return Index Symbols 10% owners, Ten-percent owners. 2012 online tax return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 2012 online tax return A Acceptance agent, Unexpected payment. 2012 online tax return Accounts, offshore, Offshore accounts. 2012 online tax return Alien Illegal, Illegal aliens. 2012 online tax return Nonresident, Nonresident alien. 2012 online tax return Resident, Resident alien. 2012 online tax return Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 2012 online tax return Allocation information, Failure to provide allocation information. 2012 online tax return American Samoa, U. 2012 online tax return S. 2012 online tax return Virgin Islands and American Samoa corporations. 2012 online tax return Amount to withhold, Determination of amount to withhold. 2012 online tax return Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2012 online tax return Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2012 online tax return Banks, interest received by, Banks. 2012 online tax return Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 2012 online tax return Branch profits tax, Corporation subject to branch profits tax. 2012 online tax return C Canada, Exception 3. 2012 online tax return , Deposit interest paid to nonresident alien individuals in 2012. 2012 online tax return , Deposit interest paid to certain nonresident alien individuals in 2013. 2012 online tax return Capital gains, Capital gains (Income Code 9). 2012 online tax return Central withholding agreements, Income Code 43. 2012 online tax return Consent dividends, Consent dividends. 2012 online tax return , Consent dividends. 2012 online tax return Contingent interest, Contingent interest. 2012 online tax return Controlled foreign corporations, interest paid to, Controlled foreign corporations. 2012 online tax return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2012 online tax return Covenant not to compete, Covenant not to compete. 2012 online tax return Crew members, Crew members. 2012 online tax return D Dependent personal services, Pay for dependent personal services (Income Code 17). 2012 online tax return Allowance for personal exemptions, Withholding exemptions. 2012 online tax return Defined, Pay for dependent personal services (Income Code 17). 2012 online tax return Exempt from withholding, Graduated rates. 2012 online tax return Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). 2012 online tax return Disregarded entities, Disregarded entities. 2012 online tax return Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). 2012 online tax return Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). 2012 online tax return Foreign corporations, Dividends paid by foreign corporations (Income Code 8). 2012 online tax return In general, Dividends Documentary evidence, Documentary evidence. 2012 online tax return , Documentary Evidence, Documentary evidence. 2012 online tax return Documentation From foreign beneficial owners and U. 2012 online tax return S. 2012 online tax return payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. 2012 online tax return E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 2012 online tax return Electronic deposit rules, Electronic deposit requirement. 2012 online tax return Employees, Employees. 2012 online tax return , Employee. 2012 online tax return Employer, Employer. 2012 online tax return F Federal unemployment tax, Federal unemployment tax (FUTA). 2012 online tax return Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 2012 online tax return Financial institutions, Branches of financial institutions. 2012 online tax return FIRPTA withholding, U. 2012 online tax return S. 2012 online tax return real property interest. 2012 online tax return , U. 2012 online tax return S. 2012 online tax return Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 2012 online tax return Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. 2012 online tax return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 2012 online tax return S. 2012 online tax return branches of foreign banks and foreign insurance companies. 2012 online tax return , Income paid to U. 2012 online tax return S. 2012 online tax return branch of foreign bank or insurance company. 2012 online tax return Charitable organizations, Other foreign organizations, associations, and charitable institutions. 2012 online tax return Corporations, Foreign corporations. 2012 online tax return Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 2012 online tax return S. 2012 online tax return branches of foreign banks and foreign insurance companies. 2012 online tax return , Income paid to U. 2012 online tax return S. 2012 online tax return branch of foreign bank or insurance company. 2012 online tax return Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 2012 online tax return Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 2012 online tax return Person, Foreign Persons Private foundation, Foreign private foundations. 2012 online tax return , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 2012 online tax return Trusts, Foreign simple and grantor trust. 2012 online tax return Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 2012 online tax return , Responsibilities of WT. 2012 online tax return , Form 1042. 2012 online tax return 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 2012 online tax return , Form 1042-S reporting. 2012 online tax return , Form 1042 filing. 2012 online tax return , Form 1042-S. 2012 online tax return 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2012 online tax return 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 2012 online tax return 4419, Electronic reporting. 2012 online tax return 7004, Extension to file Form 1042. 2012 online tax return 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2012 online tax return 8288, Reporting and Paying the Tax, Form 8288, U. 2012 online tax return S. 2012 online tax return Withholding Tax Return for Dispositions by Foreign Persons of U. 2012 online tax return S. 2012 online tax return Real Property Interests. 2012 online tax return 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2012 online tax return S. 2012 online tax return Real Property Interests. 2012 online tax return 8288-B, Categories (1), (2), and (3). 2012 online tax return 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 2012 online tax return 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 2012 online tax return 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 2012 online tax return 8833, Claiming treaty benefits. 2012 online tax return 940, Federal unemployment tax (FUTA). 2012 online tax return 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2012 online tax return 972, Consent dividends. 2012 online tax return SS-4, U. 2012 online tax return S. 2012 online tax return Taxpayer Identification Numbers SS-5, U. 2012 online tax return S. 2012 online tax return Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2012 online tax return , Form W-2. 2012 online tax return W-4, Alternate withholding procedure. 2012 online tax return , Form W-4, Employee's Withholding Allowance Certificate. 2012 online tax return , Withholding exemptions. 2012 online tax return , Special instructions for Form W-4. 2012 online tax return W-7, U. 2012 online tax return S. 2012 online tax return Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 2012 online tax return W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. 2012 online tax return W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 2012 online tax return S. 2012 online tax return Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 2012 online tax return G Gambling winnings, Gambling winnings (Income Code 28). 2012 online tax return Graduated rates, Graduated rates. 2012 online tax return Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 2012 online tax return Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 2012 online tax return Guam, Guam or Northern Mariana Islands corporations. 2012 online tax return H Help (see Tax help) I Identification number, taxpayer, U. 2012 online tax return S. 2012 online tax return Taxpayer Identification Numbers, Identification numbers. 2012 online tax return Illegal aliens, Illegal aliens. 2012 online tax return Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. 2012 online tax return Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 2012 online tax return Source of, Source of Income Transportation, Transportation income. 2012 online tax return Income code 01, Interest paid by U. 2012 online tax return S. 2012 online tax return obligors—general (Income Code 1). 2012 online tax return 02, Interest on real property mortgages (Income Code 2). 2012 online tax return 03, Interest paid to controlling foreign corporations (Income Code 3). 2012 online tax return 04, Interest paid by foreign corporations (Income Code 4). 2012 online tax return 06, Dividends paid by U. 2012 online tax return S. 2012 online tax return corporations — general (Income Code 6). 2012 online tax return 07, Dividends qualifying for direct dividend rate (Income Code 7). 2012 online tax return 08, Dividends paid by foreign corporations (Income Code 8). 2012 online tax return 09, Capital gains (Income Code 9). 2012 online tax return 10, Industrial royalties (Income Code 10). 2012 online tax return 11, Motion picture or television copyright royalties (Income Code 11). 2012 online tax return 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 2012 online tax return 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). 2012 online tax return 17, Pay for dependent personal services (Income Code 17). 2012 online tax return 18, Pay for teaching (Income Code 18). 2012 online tax return 19, Pay during studying and training (Income Code 19). 2012 online tax return 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). 2012 online tax return 29, Interest on deposits (Income Code 29). 2012 online tax return 30, Original issue discount (Income Code 30). 2012 online tax return 50, Other income (Income Code 50). 2012 online tax return Independent personal services Defined, Pay for independent personal services (Income Code 16). 2012 online tax return Exempt from withholding, Pay for independent personal services (Income Code 16). 2012 online tax return , 30% rate. 2012 online tax return India, Students and business apprentices from India. 2012 online tax return Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 2012 online tax return , Installment payments. 2012 online tax return Insurance proceeds, Insurance proceeds. 2012 online tax return Interest Contingent, Contingent interest. 2012 online tax return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2012 online tax return Deposits, Interest on deposits (Income Code 29). 2012 online tax return Foreign business arrangements, Interest from foreign business arrangements. 2012 online tax return Foreign corporations, Interest paid by foreign corporations (Income Code 4). 2012 online tax return Income, Interest Portfolio, Portfolio interest. 2012 online tax return , Interest that does not qualify as portfolio interest. 2012 online tax return Real property mortgages, Interest on real property mortgages (Income Code 2). 2012 online tax return Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 2012 online tax return Qualified, Qualified intermediary. 2012 online tax return , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 2012 online tax return S. 2012 online tax return Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 2012 online tax return M Magnetic media reporting, Electronic reporting. 2012 online tax return Marketable securities, Marketable securities. 2012 online tax return Mexico, Exception 3. 2012 online tax return Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 2012 online tax return N Non-registered obligations, Obligations not in registered form. 2012 online tax return Nonqualified intermediary, Nonqualified intermediary. 2012 online tax return , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 2012 online tax return Married to U. 2012 online tax return S. 2012 online tax return citizen or resident, Married to U. 2012 online tax return S. 2012 online tax return citizen or resident alien. 2012 online tax return Nonwage pay, Pay that is not wages. 2012 online tax return Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 2012 online tax return Notional principal contract income, Notional principal contract income. 2012 online tax return NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. 2012 online tax return Obligations: Not in registered form, Obligations not in registered form. 2012 online tax return Offshore accounts, Offshore accounts. 2012 online tax return Original issue discount, Original issue discount (Income Code 30). 2012 online tax return Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 2012 online tax return Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 2012 online tax return Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 2012 online tax return , Smaller partnerships and trusts. 2012 online tax return , Smaller partnerships and trusts. 2012 online tax return Withholding foreign, Withholding foreign partnership and foreign trust. 2012 online tax return , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). 2012 online tax return Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). 2012 online tax return Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 2012 online tax return Studying, Pay during studying and training (Income Code 19). 2012 online tax return Teaching, Pay for teaching (Income Code 18). 2012 online tax return Training, Pay during studying and training (Income Code 19). 2012 online tax return Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 2012 online tax return Form 1042, Penalties Form 8804, Penalties. 2012 online tax return Form 8805, Penalties. 2012 online tax return Magnetic media, Failure to file electronically. 2012 online tax return Trust fund recovery, Trust fund recovery penalty. 2012 online tax return Pensions, Pension payments. 2012 online tax return , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2012 online tax return Per diem, Per diem paid by the U. 2012 online tax return S. 2012 online tax return Government. 2012 online tax return Personal service income, Personal service income. 2012 online tax return Pooled withholding information, Pooled withholding information. 2012 online tax return Portfolio interest, Portfolio interest. 2012 online tax return , Interest that does not qualify as portfolio interest. 2012 online tax return Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, 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