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Amend Return

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Amend Return

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

IR-2011-73, July 11, 2011

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Tax Refund Scams :
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WASHINGTON — The Internal Revenue Service today encouraged taxpayers to guard against being misled by unscrupulous individuals trying to persuade them to file false claims for tax credits or rebates.

The IRS has noted an increase in tax-return-related scams, frequently involving unsuspecting taxpayers who normally do not have a filing requirement in the first place. These taxpayers are led to believe they should file a return with the IRS for tax credits, refunds or rebates for which they are not really entitled. Many of these recent scams have been targeted in the South and Midwest.

Most paid tax return preparers provide honest and professional service, but there are some who engage in fraud and other illegal activities.   Unscrupulous promoters deceive people into paying for advice on how to file false claims. Some promoters may charge unreasonable amounts for preparing legitimate returns that could have been prepared for free by the IRS or IRS sponsored Volunteer Income Tax Assistance partners. In other situations, identity theft is involved.

Taxpayers should be wary of any of the following:

  • Fictitious claims for refunds or rebates based on excess or withheld Social Security benefits.
  • Claims that Treasury Form 1080 can be used to transfer funds from the Social Security Administration to the IRS enabling a payout from the IRS.
  • Unfamiliar for-profit tax services teaming up with local churches.
  • Home-made flyers and brochures implying credits or refunds are available without proof of eligibility.
  • Offers of free money with no documentation required.
  • Promises of refunds for “Low Income – No Documents Tax Returns.”
  • Claims for the expired Economic Recovery Credit Program or Recovery Rebate Credit. 
  • Advice on claiming the Earned Income Tax Credit based on exaggerated reports of self-employment income.

In some cases non-existent Social Security refunds or rebates have been the bait used by the con artists.  In other situations, taxpayers deserve the tax credits they are promised but the preparer uses fictitious or inflated information on the return which results in a fraudulent return.

Flyers and advertisements for free money from the IRS, suggesting that the taxpayer can file with little or no documentation, have been appearing in community churches around the country. Promoters are targeting church congregations, exploiting their good intentions and credibility. These schemes also often spread by word of mouth among unsuspecting and well-intentioned people telling their friends and relatives. 
Promoters of these scams often prey upon low income individuals and the elderly. 

They build false hopes and charge people good money for bad advice.  In the end, the victims discover their claims are rejected or the refund barely exceeds what they paid the promoter.  Meanwhile, their money and the promoters are long gone.

Unsuspecting individuals are most likely to get caught up in scams and the IRS is warning all taxpayers, and those that help others prepare returns, to remain vigilant. If it sounds too good to be true, it probably is.

Anyone with questions about a tax credit or program should visit www.IRS.gov, call the IRS toll-free number at 800-829-1040 or visit a local IRS Taxpayer Assistance Center.

For questions about rebates, credit and benefits from other federal agencies contact the relevant agency directly for accurate information. 

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Page Last Reviewed or Updated: 19-Mar-2014

The Amend Return

Amend return Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. Amend return Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. Amend return Be sure to read both publications. Amend return Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications