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2012 Tax Amendment

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2012 Tax Amendment

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

Information You Will Need:

  • Filing status and information about your dependent children (i.e., ages)
  • Basic income information and amounts for items such as tax liability and credits
  • If you have been provided a Form 8332 (or similar statement) allowing you to claim the child as a dependent, you can consider that the child lived with you for more than half of the year. Keep this in mind when answering related questions during the interview.

Estimated Completion Time: 15 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

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Page Last Reviewed or Updated: 14-Feb-2014

The 2012 Tax Amendment

2012 tax amendment Index A Abroad, citizens living, filing requirements, U. 2012 tax amendment S. 2012 tax amendment Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 2012 tax amendment , Temporary absences. 2012 tax amendment , Temporary absences. 2012 tax amendment Accounting periods, joint returns, Accounting period. 2012 tax amendment Adopted child, Exception for adopted child. 2012 tax amendment , Adopted child. 2012 tax amendment , Adopted child. 2012 tax amendment Taxpayer identification number, Taxpayer identification numbers for adoptees. 2012 tax amendment Age Filing status determination, Age. 2012 tax amendment Gross income and filing requirements (Table 1), Table 1. 2012 tax amendment 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 2012 tax amendment Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 2012 tax amendment (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 2012 tax amendment American citizens abroad, U. 2012 tax amendment S. 2012 tax amendment Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 2012 tax amendment Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 2012 tax amendment Dependency allotments, Armed Forces dependency allotments. 2012 tax amendment GI Bill benefits, Tuition payments and allowances under the GI Bill. 2012 tax amendment Military quarters allotments, Tax-exempt military quarters allowances. 2012 tax amendment Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 2012 tax amendment B Birth of child, Death or birth. 2012 tax amendment Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 2012 tax amendment S. 2012 tax amendment citizen or resident alien. 2012 tax amendment , Citizen or Resident Test, Child in Canada or Mexico. 2012 tax amendment Capital expenses, Capital expenses. 2012 tax amendment Child born alive, Child born alive. 2012 tax amendment Child care expenses, Child care expenses. 2012 tax amendment Child custody, Custodial parent and noncustodial parent. 2012 tax amendment Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2012 tax amendment Child tax credit, Child tax credit. 2012 tax amendment Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 2012 tax amendment , Death or birth. 2012 tax amendment Claiming parent, when child is head of household, Special rule for parent. 2012 tax amendment Custody of, Custodial parent and noncustodial parent. 2012 tax amendment Death of child, Death or birth. 2012 tax amendment , Death or birth. 2012 tax amendment Dividends of, Unearned income. 2012 tax amendment Filing requirements as dependents (Table 2), Table 2. 2012 tax amendment 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 2012 tax amendment 2013 Filing Requirements for Dependents , Unearned income. 2012 tax amendment Kidnapped, Kidnapped child. 2012 tax amendment , Kidnapped child. 2012 tax amendment Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 2012 tax amendment Church employees, filing requirements (Table 3), Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 2012 tax amendment S. 2012 tax amendment , filing requirements, U. 2012 tax amendment S. 2012 tax amendment Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 2012 tax amendment Community property states, Community property states. 2012 tax amendment Cousin, Cousin. 2012 tax amendment Custody of child, Custodial parent and noncustodial parent. 2012 tax amendment D Death Of child, Death or birth of child. 2012 tax amendment Of dependent, Death or birth. 2012 tax amendment , Death or birth. 2012 tax amendment Of spouse, Spouse died during the year. 2012 tax amendment , Spouse died. 2012 tax amendment , Spouse died before signing. 2012 tax amendment , Death of spouse. 2012 tax amendment Decedents, Spouse died during the year. 2012 tax amendment , Decedent's final return. 2012 tax amendment (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 2012 tax amendment Born and died within year, Born and died in 2013. 2012 tax amendment Child's earnings, Child's earnings. 2012 tax amendment Death of, Death or birth. 2012 tax amendment Earned income, Earned income. 2012 tax amendment Exemption for, Exemptions for Dependents Filing requirements, Table 2. 2012 tax amendment 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 2012 tax amendment Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 2012 tax amendment Disabled Child, Permanently and totally disabled. 2012 tax amendment Dependent, Disabled dependent working at sheltered workshop. 2012 tax amendment Divorced parents, Children of divorced or separated parents (or parents who live apart). 2012 tax amendment Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 2012 tax amendment Filing status, Divorced persons. 2012 tax amendment , Divorce and remarriage. 2012 tax amendment , Divorced persons. 2012 tax amendment Joint returns, responsibility for, Divorced taxpayer. 2012 tax amendment Personal exemption, Divorced or separated spouse. 2012 tax amendment Domestic help, no exemption for, Housekeepers, maids, or servants. 2012 tax amendment Dual-status taxpayers Exemptions, Dual-status taxpayers. 2012 tax amendment Joint returns not available, Nonresident alien or dual-status alien. 2012 tax amendment E Earned income Defined for purposes of standard deduction, Earned income defined. 2012 tax amendment Dependent filing requirements (Table 2), Table 2. 2012 tax amendment 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 2012 tax amendment Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 2012 tax amendment Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 2012 tax amendment Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 2012 tax amendment Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 2012 tax amendment Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 2012 tax amendment Determination of, Filing status. 2012 tax amendment , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 2012 tax amendment , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 2012 tax amendment ). 2012 tax amendment Foreign employment, filing requirements, U. 2012 tax amendment S. 2012 tax amendment Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 2012 tax amendment Form 1040 Personal exemption, Form 1040 filers. 2012 tax amendment Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2012 tax amendment , How to file. 2012 tax amendment , How to file. 2012 tax amendment Form 1040A Personal exemption, Form 1040A filers. 2012 tax amendment Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2012 tax amendment , How to file. 2012 tax amendment , How to file. 2012 tax amendment Form 1040EZ Personal exemption, Form 1040EZ filers. 2012 tax amendment Use of, How to file. 2012 tax amendment , How to file. 2012 tax amendment Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 2012 tax amendment Standard deduction, change to itemized deductions, Changing your mind. 2012 tax amendment Form 1099-B, Form 1099-B received. 2012 tax amendment Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 2012 tax amendment Form 8857, innocent spouse relief, Relief from joint responsibility. 2012 tax amendment Form SS-5, social security number request, No SSN. 2012 tax amendment Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 2012 tax amendment Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 2012 tax amendment Foster care payments and expenses, Foster care payments and expenses. 2012 tax amendment , Foster care. 2012 tax amendment Foster child, Foster child. 2012 tax amendment , Foster care payments and expenses. 2012 tax amendment , Foster child. 2012 tax amendment , Foster care. 2012 tax amendment Free tax services, Free help with your tax return. 2012 tax amendment Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 2012 tax amendment Gross income Defined, Gross income. 2012 tax amendment Filing requirements (Table 1), Table 1. 2012 tax amendment 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 2012 tax amendment 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 2012 tax amendment Exemption for spouse, Head of household. 2012 tax amendment Filing requirements (Table 1), Table 1. 2012 tax amendment 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 2012 tax amendment Help (see Tax help) Home Aged, home for, Home for the aged. 2012 tax amendment Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 2012 tax amendment I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 2012 tax amendment Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 2012 tax amendment Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 2012 tax amendment Innocent spouse relief, Relief from joint responsibility. 2012 tax amendment Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 2012 tax amendment IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 2012 tax amendment Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 2012 tax amendment When to itemize, When to itemize. 2012 tax amendment ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 2012 tax amendment J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 2012 tax amendment Dependents on, Joint return. 2012 tax amendment Personal exemption, Joint return. 2012 tax amendment K Kidnapped children Qualifying child, Kidnapped child. 2012 tax amendment Qualifying relative, Kidnapped child. 2012 tax amendment Widow(er) with dependent child, Death or birth. 2012 tax amendment L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 2012 tax amendment Local law violated, Local law violated. 2012 tax amendment Lodging, Lodging. 2012 tax amendment Losses, rental real estate, Rental activity losses. 2012 tax amendment M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 2012 tax amendment Exemption for spouse, Separate return. 2012 tax amendment Itemized deductions, Married persons who filed separate returns. 2012 tax amendment Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 2012 tax amendment Filing status, Married persons. 2012 tax amendment Medical insurance premiums, Medical insurance premiums. 2012 tax amendment Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 2012 tax amendment S. 2012 tax amendment citizen or resident alien. 2012 tax amendment , Citizen or Resident Test, Child in Canada or Mexico. 2012 tax amendment Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 2012 tax amendment S. 2012 tax amendment national. 2012 tax amendment Nonresident aliens, Nonresident aliens. 2012 tax amendment Dependents, Taxpayer identification numbers for aliens. 2012 tax amendment Exemptions, Nonresident aliens. 2012 tax amendment Joint return, Nonresident alien or dual-status alien. 2012 tax amendment Spouse, Nonresident alien spouse. 2012 tax amendment Taxpayer identification number, Taxpayer identification numbers for aliens. 2012 tax amendment O Overseas taxpayers, U. 2012 tax amendment S. 2012 tax amendment Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 2012 tax amendment Parents who never married, Parents who never married. 2012 tax amendment Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 2012 tax amendment Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 2012 tax amendment Rental losses, Rental activity losses. 2012 tax amendment Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 2012 tax amendment Scholarships, Earned income. 2012 tax amendment , Scholarships. 2012 tax amendment , Gross income defined. 2012 tax amendment , Do Not Include in Total Support , Earned income defined. 2012 tax amendment Self-employed persons Filing requirements (Table 3), Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 2012 tax amendment Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 2012 tax amendment Separated taxpayers Filing status, Considered married. 2012 tax amendment , Married persons living apart. 2012 tax amendment Living apart but not legally separated, Considered married. 2012 tax amendment Personal exemption, Divorced or separated spouse. 2012 tax amendment Signatures, joint returns, Signing a joint return. 2012 tax amendment Single taxpayers Filing status, Unmarried persons. 2012 tax amendment , Single Gross income filing requirements (Table 1), Table 1. 2012 tax amendment 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 2012 tax amendment Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 2012 tax amendment Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 2012 tax amendment , Spouse died before signing. 2012 tax amendment , Death of spouse. 2012 tax amendment Dual-status alien spouse, Nonresident alien or dual-status alien. 2012 tax amendment Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 2012 tax amendment Nonresident alien, Nonresident alien spouse. 2012 tax amendment Signing joint returns, Signing a joint return. 2012 tax amendment Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 2012 tax amendment Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 2012 tax amendment Stillborn child, Stillborn child. 2012 tax amendment Students Defined, Student defined. 2012 tax amendment Foreign, Foreign students' place of residence. 2012 tax amendment Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 2012 tax amendment 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 2012 tax amendment Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 2012 tax amendment , Death or birth. 2012 tax amendment T Tables and figures, Keeping Up a Home, Worksheet 2. 2012 tax amendment Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 2012 tax amendment 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 2012 tax amendment 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 2012 tax amendment Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 2012 tax amendment , Temporary absences. 2012 tax amendment Tiebreaker rules, Tiebreaker rules. 2012 tax amendment Tips, reporting of (Table 3), Table 3. 2012 tax amendment Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 2012 tax amendment U U. 2012 tax amendment S. 2012 tax amendment citizen or resident, Citizen or Resident Test U. 2012 tax amendment S. 2012 tax amendment citizens filing abroad, filing requirements Filing requirements, U. 2012 tax amendment S. 2012 tax amendment Citizens or Resident Aliens Living Abroad U. 2012 tax amendment S. 2012 tax amendment national, U. 2012 tax amendment S. 2012 tax amendment national. 2012 tax amendment U. 2012 tax amendment S. 2012 tax amendment possessions, income from, Individuals With Income From U. 2012 tax amendment S. 2012 tax amendment Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 2012 tax amendment ). 2012 tax amendment What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 2012 tax amendment Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 2012 tax amendment Worksheet for Determining Support Prev  Up     Home   More Online Publications