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Efile For 2012 Tax Year

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Efile For 2012 Tax Year

Efile for 2012 tax year 6. Efile for 2012 tax year   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Efile for 2012 tax year Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Efile for 2012 tax year Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Efile for 2012 tax year S. Efile for 2012 tax year Tax Treaties See chapter 7 for information about getting these publications. Efile for 2012 tax year Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Efile for 2012 tax year See Table 6-1 at the end of this chapter for a list of these countries. Efile for 2012 tax year Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Efile for 2012 tax year If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Efile for 2012 tax year Treaty benefits generally are available to residents of the United States. Efile for 2012 tax year They generally are not available to U. Efile for 2012 tax year S. Efile for 2012 tax year citizens who do not reside in the United States. Efile for 2012 tax year However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Efile for 2012 tax year S. Efile for 2012 tax year citizens residing in the treaty countries. Efile for 2012 tax year U. Efile for 2012 tax year S. Efile for 2012 tax year citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Efile for 2012 tax year Certification of U. Efile for 2012 tax year S. Efile for 2012 tax year residency. Efile for 2012 tax year   Use Form 8802, Application for United States Residency Certification, to request certification of U. Efile for 2012 tax year S. Efile for 2012 tax year residency for purposes of claiming benefits under a tax treaty. Efile for 2012 tax year Certification can be requested for the current and any prior calendar years. Efile for 2012 tax year You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Efile for 2012 tax year Common Benefits Some common tax treaty benefits are explained below. Efile for 2012 tax year The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Efile for 2012 tax year Benefits provided by certain treaties are not provided by others. Efile for 2012 tax year Personal service income. Efile for 2012 tax year If you are a U. Efile for 2012 tax year S. Efile for 2012 tax year resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Efile for 2012 tax year Professors and teachers. Efile for 2012 tax year If you are a U. Efile for 2012 tax year S. Efile for 2012 tax year resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Efile for 2012 tax year Students, trainees, and apprentices. Efile for 2012 tax year If you are a U. Efile for 2012 tax year S. Efile for 2012 tax year resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Efile for 2012 tax year Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Efile for 2012 tax year Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Efile for 2012 tax year Pensions and annuities. Efile for 2012 tax year If you are a U. Efile for 2012 tax year S. Efile for 2012 tax year resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Efile for 2012 tax year Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Efile for 2012 tax year Investment income. Efile for 2012 tax year If you are a U. Efile for 2012 tax year S. Efile for 2012 tax year resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Efile for 2012 tax year Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Efile for 2012 tax year Tax credit provisions. Efile for 2012 tax year If you are a U. Efile for 2012 tax year S. Efile for 2012 tax year resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Efile for 2012 tax year Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Efile for 2012 tax year S. Efile for 2012 tax year tax on the income. Efile for 2012 tax year Nondiscrimination provisions. Efile for 2012 tax year Most U. Efile for 2012 tax year S. Efile for 2012 tax year tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Efile for 2012 tax year S. Efile for 2012 tax year citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Efile for 2012 tax year Saving clauses. Efile for 2012 tax year U. Efile for 2012 tax year S. Efile for 2012 tax year treaties contain saving clauses that provide that the treaties do not affect the U. Efile for 2012 tax year S. Efile for 2012 tax year taxation of its own citizens and residents. Efile for 2012 tax year As a result, U. Efile for 2012 tax year S. Efile for 2012 tax year citizens and residents generally cannot use the treaty to reduce their U. Efile for 2012 tax year S. Efile for 2012 tax year tax liability. Efile for 2012 tax year However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Efile for 2012 tax year S. Efile for 2012 tax year citizens or residents. Efile for 2012 tax year It is important that you examine the applicable saving clause to determine if an exception applies. Efile for 2012 tax year More information on treaties. Efile for 2012 tax year   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Efile for 2012 tax year Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Efile for 2012 tax year S. Efile for 2012 tax year ” appears in the treaty exemption discussions in Publication 901. Efile for 2012 tax year   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Efile for 2012 tax year Competent Authority Assistance If you are a U. Efile for 2012 tax year S. Efile for 2012 tax year citizen or resident alien, you can request assistance from the U. Efile for 2012 tax year S. Efile for 2012 tax year competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Efile for 2012 tax year You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Efile for 2012 tax year The U. Efile for 2012 tax year S. Efile for 2012 tax year competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Efile for 2012 tax year Effect of request for assistance. Efile for 2012 tax year   If your request provides a basis for competent authority assistance, the U. Efile for 2012 tax year S. Efile for 2012 tax year competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Efile for 2012 tax year How to make your request. Efile for 2012 tax year   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Efile for 2012 tax year You are denied treaty benefits. Efile for 2012 tax year Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Efile for 2012 tax year   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Efile for 2012 tax year Some of the steps you should consider taking include the following. Efile for 2012 tax year Filing a protective claim for credit or refund of U. Efile for 2012 tax year S. Efile for 2012 tax year taxes. Efile for 2012 tax year Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Efile for 2012 tax year Avoiding the lapse or termination of your right to appeal any tax determination. Efile for 2012 tax year Complying with all applicable procedures for invoking competent authority consideration. Efile for 2012 tax year Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Efile for 2012 tax year S. Efile for 2012 tax year or treaty country tax. Efile for 2012 tax year Taxpayers can consult with the U. Efile for 2012 tax year S. Efile for 2012 tax year competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Efile for 2012 tax year   The request should contain all essential items of information, including the following items. Efile for 2012 tax year A reference to the treaty and the treaty provisions on which the request is based. Efile for 2012 tax year The years and amounts involved in both U. Efile for 2012 tax year S. Efile for 2012 tax year dollars and foreign currency. Efile for 2012 tax year A brief description of the issues for which competent authority assistance is requested. Efile for 2012 tax year   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Efile for 2012 tax year Revenue Procedure 2006-54 is available at www. Efile for 2012 tax year irs. Efile for 2012 tax year gov/irb/2006-49_IRB/ar13. Efile for 2012 tax year html. Efile for 2012 tax year   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Efile for 2012 tax year S. Efile for 2012 tax year competent authority assistance under tax treaties. Efile for 2012 tax year As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Efile for 2012 tax year    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Efile for 2012 tax year   In the case of U. Efile for 2012 tax year S. Efile for 2012 tax year - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Efile for 2012 tax year If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Efile for 2012 tax year Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Efile for 2012 tax year This table is updated through October 31, 2013. Efile for 2012 tax year You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Efile for 2012 tax year You can obtain the text of most U. Efile for 2012 tax year S. Efile for 2012 tax year treaties at IRS. Efile for 2012 tax year gov. Efile for 2012 tax year You also can request the text of treaties from the Department of Treasury at the following address. Efile for 2012 tax year Department of Treasury Office of Business and Public Liaison Rm. Efile for 2012 tax year 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Efile for 2012 tax year S. Efile for 2012 tax year Virgin Islands, you can call the IRS at 1-800-829-1040. Efile for 2012 tax year Table 6–1. Efile for 2012 tax year List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Efile for 2012 tax year D. Efile for 2012 tax year ) Australia TIAS 10773 Dec. Efile for 2012 tax year 1, 1983 1986-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 220 1986-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 246 Protocol TIAS Jan. Efile for 2012 tax year 1, 2004     Austria TIAS Jan. Efile for 2012 tax year 1, 1999     Bangladesh TIAS Jan. Efile for 2012 tax year 1, 2007     Barbados TIAS 11090 Jan. Efile for 2012 tax year 1, 1984 1991-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 436 1991-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 466 Protocol TIAS Jan. Efile for 2012 tax year 1, 2005     Belgium TIAS Jan. Efile for 2012 tax year 1, 2008     Bulgaria TIAS Jan. Efile for 2012 tax year 1, 2009     Canada2 TIAS 11087 Jan. Efile for 2012 tax year 1, 1985 1986-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 258 1987-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 298 Protocol TIAS Jan. Efile for 2012 tax year 1, 2009     China, People's Republic of TIAS 12065 Jan. Efile for 2012 tax year 1, 1987 1988-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 414 1988-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 447 Commonwealth of Independent States3 TIAS 8225 Jan. Efile for 2012 tax year 1, 1976 1976-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 463 1976-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 475 Cyprus TIAS 10965 Jan. Efile for 2012 tax year 1, 1986 1989-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 280 1989-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 314 Czech Republic TIAS Jan. Efile for 2012 tax year 1, 1993     Denmark TIAS Jan. Efile for 2012 tax year 1, 2001     Protocol TIAS Jan. Efile for 2012 tax year 1, 2008     Egypt TIAS 10149 Jan. Efile for 2012 tax year 1, 1982 1982-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 219 1982-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 243 Estonia TIAS Jan. Efile for 2012 tax year 1, 2000     Finland TIAS 12101 Jan. Efile for 2012 tax year 1, 1991     Protocol TIAS Jan. Efile for 2012 tax year 1, 2008     France TIAS Jan. Efile for 2012 tax year 1, 1996     Protocol TIAS Jan. Efile for 2012 tax year 1, 2009     Germany TIAS Jan. Efile for 2012 tax year 1, 1990     Protocol TIAS Jan. Efile for 2012 tax year 1, 2008     Greece TIAS 2902 Jan. Efile for 2012 tax year 1, 1953 1958-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 1054 T. Efile for 2012 tax year D. Efile for 2012 tax year 6109, 1954-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 638 Hungary TIAS 9560 Jan. Efile for 2012 tax year 1, 1980 1980-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 333 1980-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 354 Iceland TIAS 8151 Jan. Efile for 2012 tax year 1, 2009     India TIAS Jan. Efile for 2012 tax year 1, 1991     Indonesia TIAS 11593 Jan. Efile for 2012 tax year 1, 1990     Ireland TIAS Jan. Efile for 2012 tax year 1, 1998     Israel TIAS Jan. Efile for 2012 tax year 1, 1995     Italy TIAS Jan. Efile for 2012 tax year 1, 2010     Jamaica TIAS 10207 Jan. Efile for 2012 tax year 1, 1982 1982-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 257 1982-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 291 Japan TIAS Jan. Efile for 2012 tax year 1, 2005     Kazakhstan TIAS Jan. Efile for 2012 tax year 1, 1996     Korea, South TIAS 9506 Jan. Efile for 2012 tax year 1, 1980 1979-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 435 1979-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 458 Latvia TIAS Jan. Efile for 2012 tax year 1, 2000     Lithuania TIAS Jan. Efile for 2012 tax year 1, 2000     Luxembourg TIAS Jan. Efile for 2012 tax year 1, 2001     Malta TIAS Jan. Efile for 2012 tax year 1, 2011     Mexico TIAS Jan. Efile for 2012 tax year 1,1994     Protocol TIAS Jan. Efile for 2012 tax year 1, 2004               Table 6–1 (continued). Efile for 2012 tax year Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Efile for 2012 tax year D. Efile for 2012 tax year ) Morocco TIAS 10195 Jan. Efile for 2012 tax year 1, 1981 1982-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 405 1982-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 427 Netherlands TIAS Jan. Efile for 2012 tax year 1, 1994     Protocol TIAS Jan. Efile for 2012 tax year 1, 2005     New Zealand TIAS 10772 Nov. Efile for 2012 tax year 2, 1983 1990-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 274 1990-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 303 Protocol TIAS Jan. Efile for 2012 tax year 1, 2011     Norway TIAS 7474 Jan. Efile for 2012 tax year 1, 1971 1973-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 669 1973-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 693 Protocol TIAS 10205 Jan. Efile for 2012 tax year 1, 1982 1982-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 440 1982-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 454 Pakistan TIAS 4232 Jan. Efile for 2012 tax year 1, 1959 1960-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 646 T. Efile for 2012 tax year D. Efile for 2012 tax year 6431, 1960-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 755 Philippines TIAS 10417 Jan. Efile for 2012 tax year 1, 1983 1984-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 384 1984-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 412 Poland TIAS 8486 Jan. Efile for 2012 tax year 1, 1974 1977-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 416 1977-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 427 Portugal TIAS Jan. Efile for 2012 tax year 1, 1996     Romania TIAS 8228 Jan. Efile for 2012 tax year 1, 1974 1976-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 492 1976-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 504 Russia TIAS Jan. Efile for 2012 tax year 1, 1994     Slovak Republic TIAS Jan. Efile for 2012 tax year 1, 1993     Slovenia TIAS Jan. Efile for 2012 tax year 1, 2002     South Africa TIAS Jan. Efile for 2012 tax year 1, 1998     Spain TIAS Jan. Efile for 2012 tax year 1, 1991     Sri Lanka TIAS Jan. Efile for 2012 tax year 1, 2004     Sweden TIAS Jan. Efile for 2012 tax year 1, 1996     Protocol TIAS Jan. Efile for 2012 tax year 1, 2007     Switzerland TIAS Jan. Efile for 2012 tax year 1, 1998     Thailand TIAS Jan. Efile for 2012 tax year 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Efile for 2012 tax year 1, 1970 1971-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 479   Tunisia TIAS Jan. Efile for 2012 tax year 1, 1990     Turkey TIAS Jan. Efile for 2012 tax year 1, 1998     Ukraine TIAS Jan. Efile for 2012 tax year 1, 2001     United Kingdom TIAS Jan. Efile for 2012 tax year 1, 2004     Venezuela TIAS Jan. Efile for 2012 tax year 1, 2000      1(TIAS) — Treaties and Other International Act Series. Efile for 2012 tax year  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Efile for 2012 tax year 3The U. Efile for 2012 tax year S. Efile for 2012 tax year -U. Efile for 2012 tax year S. Efile for 2012 tax year S. Efile for 2012 tax year R. Efile for 2012 tax year income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Efile for 2012 tax year Prev  Up  Next   Home   More Online Publications
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IRS Media Relations Offices - Contact Numbers

Representatives of national, state and local news media outlets may contact the media relations offices listed below for assistance.

*Please note that these offices are established solely for responding to inquiries from the press (news media).  Questions and account inquiries from the general public and businesses cannot be handled by these offices.

Contactos para Medios en Español  (Spanish Media Contacts)

 

National Media Relations Office
National - International Media Outlets

Telephone
202-317-4000


 

Field Media Relations Office
State - Regional - Local Media Outlets

Telephone

Alabama

615-250-5951

Alaska

206-220-5782

Arizona

602-636-9595

Arkansas

972-308-7252

California - Northern Counties through Marin, Napa, Solano, Sacramento, Amador and Alpine Counties

206-220-5782

California - Central Counties from San Francisco, Contra Costa, San Joaquin and Calaveras Counties through Monterey, San Benito, Madera and Mono Counties

619-615-9500

California - Fresno, Inyo, San Luis Obispo and Santa Barbara Counties

213-576-3157

California - Kern, Kings, Los Angeles, Tulare and Ventura Counties

213-576-3010

California - Imperial, Orange, Riverside, San Bernardino and San Diego Counties

619-615-9500

Colorado

303-603-4646

Connecticut

617-316-2224

Delaware

617-316-2224

District of Columbia - (includes Metro Area) and Baltimore

202-317-4000

Florida

954-423-7640

Georgia

404-338-7886

Hawaii

206-220-5782

Idaho

303-603-4646

Illinois - (includes Chicago Metro Area, Cook, DuPage, Kane, Kendall, Lake, McHenry and Will Counties)

312-292-3530

Illinois - (excludes Chicago Metro Area, Cook, DuPage, Kane, Kendall, Lake, McHenry and Will Counties)

314-612-4516

Indiana

313-234-1800

Iowa

414-231-2828

Kansas

314-612-4516

Kentucky

313-234-1800

Louisiana

281-721-8130

Maine

617-316-2224

Maryland - (excludes Baltimore)

617-316-2224

Massachusetts

617-316-2224

Michigan

313-234-1800

Minnesota

303-603-4646

Mississippi

404-338-7886

Missouri

314-612-4516

Montana

303-603-4646

Nebraska

414-231-2828

Nevada

619-615-9500

New Hampshire

617-316-2224

New Jersey

302-286-1528

New Mexico

602-636-9595

New York

617-316-2224

North Carolina

336-574-6040

North Dakota

303-603-4646

Ohio

614-280-8649

Oklahoma

281-721-8130

Oregon

206-220-5782

Pennsylvania - Eastern (includes Harrisburg, Philadelphia, Reading Scranton and Wilkes-Barre)

302-286-1528

Pennsylvania - Western (includes Erie, Pittsburgh, Johnstown-Altoona and State College)

614-280-8649

Rhode Island

617-316-2224

South Carolina

404-338-7886

South Dakota

303-603-4646

Tennessee

615-250-5951

Texas - Northern (includes Abilene, Amarillo, Dallas, Ft. Worth, Lubbock, Waco and surrounding areas)

972-308-7252

Texas - Southern (includes Austin, Beaumont, College Station, Corpus Christi, El Paso, Houston, Laredo, San Antonio and surrounding areas)

281-721-8130

Texas - Southern (includes Brownsville, Edinburg, Harlingen, McAllen, Weslaco and surrounding areas)

956-365-5177

Utah

602-636-9595

Vermont

617-316-2224

Virginia - (excludes DC Metro Area)

336-574-6040

Virginia - (includes DC Metro Area)

202-317-4000

Washington

206-220-5782

West Virginia

336-574-6040

Wisconsin

414-231-2828

Wyoming

303-603-4646

 

Pacific Territories - American Samoa, Guam and
Northern Mariana Islands
206-220-5782


 

Page Last Reviewed or Updated: 27-Jan-2014

The Efile For 2012 Tax Year

Efile for 2012 tax year Index A Absence, temporary, Temporary absence from work. Efile for 2012 tax year , Temporary absence from work. Efile for 2012 tax year Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. Efile for 2012 tax year Armed Forces, Retirees, survivors, and Armed Forces members. Efile for 2012 tax year , Members of the Armed Forces Distance test, special rule, Armed Forces. Efile for 2012 tax year Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. Efile for 2012 tax year Services or reimbursements provided by government, Services or reimbursements provided by government. Efile for 2012 tax year Spouse and dependents, Spouse and dependents. Efile for 2012 tax year Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. Efile for 2012 tax year Closely related in time, Closely related in time. Efile for 2012 tax year D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. Efile for 2012 tax year Household goods, Household goods and personal effects. Efile for 2012 tax year Moving to and from storage, Moving goods and effects to and from storage. Efile for 2012 tax year Member of your household, Member of your household. Efile for 2012 tax year Moves in U. Efile for 2012 tax year S. Efile for 2012 tax year , Moves to Locations in the United States Moves outside U. Efile for 2012 tax year S. Efile for 2012 tax year , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. Efile for 2012 tax year Personal effects, Household goods and personal effects. Efile for 2012 tax year Moving to and from storage, Moving goods and effects to and from storage. Efile for 2012 tax year Reasonable expenses, Reasonable expenses. Efile for 2012 tax year Storage expenses, Storage expenses. Efile for 2012 tax year , Storage expenses. Efile for 2012 tax year Travel by car, Travel by car. Efile for 2012 tax year Travel expenses, Travel expenses. Efile for 2012 tax year Distance test, Distance Test Armed Forces, special rule, Armed Forces. Efile for 2012 tax year First job, First job or return to full-time work. Efile for 2012 tax year Illustration of (Figure A), Main job location, Main job location. Efile for 2012 tax year Return to full-time work, First job or return to full-time work. Efile for 2012 tax year Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Efile for 2012 tax year Excess reimbursements, Excess reimbursement. Efile for 2012 tax year Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. Efile for 2012 tax year F Figures (see Tables and figures) First job, First job or return to full-time work. Efile for 2012 tax year Form 1040 Moving expense deduction, Where to deduct. Efile for 2012 tax year Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. Efile for 2012 tax year Completing form, Completing Form 3903. Efile for 2012 tax year Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. Efile for 2012 tax year , Expenses deducted in earlier year. Efile for 2012 tax year Government provided for Armed Forces members, Services or reimbursements provided by government. Efile for 2012 tax year Form W-4 Withholding allowance, Amount of income tax withheld. Efile for 2012 tax year Free tax services, Free help with your tax return. Efile for 2012 tax year Full-time work, defined, Full-time work. Efile for 2012 tax year H Help (see Tax help) Home, defined, Home defined. Efile for 2012 tax year Household goods, Household goods and personal effects. Efile for 2012 tax year Moving to and from storage, Moving goods and effects to and from storage. Efile for 2012 tax year I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. Efile for 2012 tax year More than one job, More than one job. Efile for 2012 tax year Union members, Union members. Efile for 2012 tax year Member of household, Member of your household. Efile for 2012 tax year Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. Efile for 2012 tax year S. Efile for 2012 tax year , Moves to Locations in the United States Outside U. Efile for 2012 tax year S. Efile for 2012 tax year , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. Efile for 2012 tax year Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. Efile for 2012 tax year , Reimbursement for deductible and nondeductible expenses. Efile for 2012 tax year P Permanently retired, defined, Retirees who were working abroad. Efile for 2012 tax year Personal effects, Household goods and personal effects. Efile for 2012 tax year Moving to and from storage, Moving goods and effects to and from storage. Efile for 2012 tax year Publications (see Tax help) R Reasonable expenses, Reasonable expenses. Efile for 2012 tax year Reasonable period of time, Reasonable period of time. Efile for 2012 tax year Reimbursements, Reimbursements, Estimated tax. Efile for 2012 tax year Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. Efile for 2012 tax year Armed Forces members, Services or reimbursements provided by government. Efile for 2012 tax year Estimated tax, Estimated tax. Efile for 2012 tax year Excess, Excess reimbursement. Efile for 2012 tax year Excluded from income, Reimbursements excluded from income. Efile for 2012 tax year Included in income, Reimbursements included in income. Efile for 2012 tax year Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Efile for 2012 tax year , Reimbursement for deductible and nondeductible expenses. Efile for 2012 tax year Reasonable period of time, Reasonable period of time. Efile for 2012 tax year Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. Efile for 2012 tax year Expenses greater than reimbursement, Expenses greater than reimbursement. Efile for 2012 tax year Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. Efile for 2012 tax year S. Efile for 2012 tax year , Retirees, survivors, and Armed Forces members. Efile for 2012 tax year , Retirees or survivors. Efile for 2012 tax year Permanently retired, defined, Retirees who were working abroad. Efile for 2012 tax year Return to full-time work, First job or return to full-time work. Efile for 2012 tax year S Seasonal trade or business, Seasonal trade or business. Efile for 2012 tax year Seasonal work, Seasonal work. Efile for 2012 tax year Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. Efile for 2012 tax year Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. Efile for 2012 tax year Standard mileage rate, What's New Storage expenses, Storage expenses. Efile for 2012 tax year , Storage expenses. Efile for 2012 tax year Survivors who move to U. Efile for 2012 tax year S. Efile for 2012 tax year , Retirees, survivors, and Armed Forces members. Efile for 2012 tax year , Retirees or survivors. Efile for 2012 tax year , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Efile for 2012 tax year When move begins, When a move begins. Efile for 2012 tax year T Tables and figures Distance test, Distance Test Nonmilitary move within U. Efile for 2012 tax year S. Efile for 2012 tax year , can you deduct expenses (Figure B), Seasonal work. Efile for 2012 tax year Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. Efile for 2012 tax year , Temporary absence from work. Efile for 2012 tax year Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. Efile for 2012 tax year Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. Efile for 2012 tax year Seasonal work, Seasonal work. Efile for 2012 tax year Self-employed persons, Time Test for Self-Employed Persons, Self-employment. Efile for 2012 tax year Temporary absence from work, Temporary absence from work. Efile for 2012 tax year , Temporary absence from work. Efile for 2012 tax year Travel by car, Travel by car. Efile for 2012 tax year Travel expenses, Travel expenses. Efile for 2012 tax year TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. Efile for 2012 tax year W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. Efile for 2012 tax year Expenses not reimbursed, Expenses not reimbursed. Efile for 2012 tax year Expenses reimbursed, Expenses reimbursed. Efile for 2012 tax year How to make choice, How to make the choice. Efile for 2012 tax year Who can deduct, Who Can Deduct Moving Expenses, When a move begins. Efile for 2012 tax year Armed Forces, members of, Retirees, survivors, and Armed Forces members. Efile for 2012 tax year Distance test, Distance Test Nonmilitary move within U. Efile for 2012 tax year S. Efile for 2012 tax year (Figure B), Seasonal work. Efile for 2012 tax year Related to start of work, Move Related to Start of Work Retirees who move to U. Efile for 2012 tax year S. Efile for 2012 tax year , Retirees, survivors, and Armed Forces members. Efile for 2012 tax year , Retirees or survivors. Efile for 2012 tax year , Retirees or Survivors Who Move to the United States Survivors who move to U. Efile for 2012 tax year S. Efile for 2012 tax year , Retirees, survivors, and Armed Forces members. Efile for 2012 tax year , Retirees or survivors. Efile for 2012 tax year , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Efile for 2012 tax year Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications