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Ez worksheet line f Publication 516 - Main Content Table of Contents U. Ez worksheet line f S. Ez worksheet line f Tax ReturnFiling Information Foreign Bank Accounts U. Ez worksheet line f S. Ez worksheet line f 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). Ez worksheet line f U. Ez worksheet line f S. Ez worksheet line f Tax Return Filing Information If you are a U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f However, the special rules explained in the following discussions may apply to you. Ez worksheet line f See also Tax Treaty Benefits, later. Ez worksheet line f When To File and Pay Most individual tax returns cover a calendar year, January through December. Ez worksheet line f The regular due date for these tax returns is April 15 of the following year. Ez worksheet line f 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. Ez worksheet line f If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Ez worksheet line f You must pay interest on any tax not paid by the regular due date. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f If your return is filed late, the postmark or delivery service date does not determine the date of filing. Ez worksheet line f In that case, your return is considered filed when it is received by the IRS. Ez worksheet line f Extensions You may be able to get an extension of time to file your return and pay your tax. Ez worksheet line f Automatic 2-month extension. Ez worksheet line f   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. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f To get this extension, you must attach a statement to your return explaining how you qualified. Ez worksheet line f You will owe interest on any tax not paid by the regular due date of your return. Ez worksheet line f Married taxpayers. Ez worksheet line f   If you file a joint return, either you or your spouse can qualify for the automatic extension. Ez worksheet line f If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Ez worksheet line f Additional extension. Ez worksheet line f   You can apply for an additional extension of time to file your return by filing Form 4868. Ez worksheet line f You must file Form 4868 by the due date for your income tax return. Ez worksheet line f   Generally, you must file it by April 15. Ez worksheet line f However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Ez worksheet line f Check the box on line 8 of Form 4868. Ez worksheet line f Payment of tax. Ez worksheet line f   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Ez worksheet line f The late-payment penalty applies if, through withholding, etc. Ez worksheet line f , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Ez worksheet line f 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. Ez worksheet line f Electronic filing. Ez worksheet line f   You can file for the additional extension by phone, using your home computer, or through a tax professional. Ez worksheet line f See Form 4868 for more information. Ez worksheet line f Limit on additional extensions. Ez worksheet line f   You generally cannot get a total extension of more than 6 months. Ez worksheet line f However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Ez worksheet line f   For more information, see Publication 54. Ez worksheet line f Foreign Bank Accounts You must file Form TD F 90-22. Ez worksheet line f 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. Ez worksheet line f This applies if the combined assets in the account(s) were more than $10,000. Ez worksheet line f Do not include accounts in a U. Ez worksheet line f S. Ez worksheet line f military banking facility operated by a U. Ez worksheet line f S. Ez worksheet line f financial institution. Ez worksheet line f File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Ez worksheet line f Do not attach it to Form 1040. Ez worksheet line f If you are required to file Form TD F 90-22. Ez worksheet line f 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). Ez worksheet line f You also may be required to file Form 8938 with your U. Ez worksheet line f S. Ez worksheet line f income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Ez worksheet line f 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. Ez worksheet line f For more information, see Form 8938 and its instructions. Ez worksheet line f U. Ez worksheet line f S. Ez worksheet line f Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Ez worksheet line f If you are a U. Ez worksheet line f S. Ez worksheet line f citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Ez worksheet line f S. Ez worksheet line f law. Ez worksheet line f This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Ez worksheet line f If you are a nonresident alien, your income from sources outside the United States is not subject to U. Ez worksheet line f S. Ez worksheet line f tax. Ez worksheet line f Foreign Earned Income Exclusion Employees of the U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f S. Ez worksheet line f Government as an employee. Ez worksheet line f But see Other Employment, later. Ez worksheet line f Special Situations In the following two situations, your pay is from the U. Ez worksheet line f S. Ez worksheet line f Government and does not qualify for the foreign earned income exclusion. Ez worksheet line f U. Ez worksheet line f S. Ez worksheet line f agency reimbursed by foreign country. Ez worksheet line f   If you are a U. Ez worksheet line f S. Ez worksheet line f Government employee paid by a U. Ez worksheet line f S. Ez worksheet line f agency to perform services in a foreign country, your pay is from the U. Ez worksheet line f S. Ez worksheet line f Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Ez worksheet line f This is true even if the U. Ez worksheet line f S. Ez worksheet line f agency is reimbursed by the foreign government. Ez worksheet line f Employees of post exchanges, etc. Ez worksheet line f   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Ez worksheet line f S. Ez worksheet line f Government, the earnings you receive are paid by the U. Ez worksheet line f S. Ez worksheet line f Government. Ez worksheet line f This is true whether they are paid from appropriated or nonappropriated funds. Ez worksheet line f These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Ez worksheet line f Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Ez worksheet line f 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. Ez worksheet line f In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Ez worksheet line f S. Ez worksheet line f citizens or green card holders. Ez worksheet line f Consequently, if you are a U. Ez worksheet line f S. Ez worksheet line f citizen or green card holder, you will generally not be entitled to reduce your U. Ez worksheet line f S. Ez worksheet line f tax on your government pay. Ez worksheet line f If you are neither a U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f Review the treaty text carefully. Ez worksheet line f U. Ez worksheet line f S. Ez worksheet line f citizens must always file Form 1040. Ez worksheet line f Non-U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Most income tax treaties contain an article providing relief from double taxation. Ez worksheet line f Many treaties contain special foreign tax credit rules for U. Ez worksheet line f S. Ez worksheet line f citizens who are residents of a treaty country. Ez worksheet line f For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Ez worksheet line f Allowances, Differentials, and Special Pay Most payments received by U. Ez worksheet line f S. Ez worksheet line f Government civilian employees for working abroad, including pay differentials, are taxable. Ez worksheet line f However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Ez worksheet line f The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Ez worksheet line f Pay differentials. Ez worksheet line f   Pay differentials you receive as financial incentives for employment abroad are taxable. Ez worksheet line f Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Ez worksheet line f   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. Ez worksheet line f The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Ez worksheet line f Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Ez worksheet line f Foreign areas allowances. Ez worksheet line f   Certain foreign areas allowances are tax free. Ez worksheet line f Your employer should not have included these allowances as wages on your Form W-2. Ez worksheet line f   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Ez worksheet line f Title I, chapter 9, of the Foreign Service Act of 1980. Ez worksheet line f Section 4 of the Central Intelligence Agency Act of 1949, as amended. Ez worksheet line f Title II of the Overseas Differentials and Allowances Act. Ez worksheet line f Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Ez worksheet line f 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. Ez worksheet line f Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Ez worksheet line f Cost-of-living allowances. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f Cost-of-living allowances are not included on your Form W-2. Ez worksheet line f Federal court employees. Ez worksheet line f   If you are a federal court employee, the preceding paragraph also applies to you. Ez worksheet line f The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Ez worksheet line f American Institute in Taiwan. Ez worksheet line f   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Ez worksheet line f S. Ez worksheet line f tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Ez worksheet line f S. Ez worksheet line f Government. Ez worksheet line f Federal reemployment payments after serving with an international organization. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f Allowances or reimbursements for travel and transportation expenses. Ez worksheet line f   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. Ez worksheet line f Lodging furnished to a principal representative of the United States. Ez worksheet line f   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. Ez worksheet line f However, amounts paid by the U. Ez worksheet line f S. Ez worksheet line f government for your usual costs of operating and maintaining your household are taxable. Ez worksheet line f If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Ez worksheet line f Peace Corps. Ez worksheet line f   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Ez worksheet line f Taxable allowances. Ez worksheet line f   The following allowances must be included on your Form W-2 and reported on your return as wages. Ez worksheet line f If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Ez worksheet line f The part of living allowances designated by the Director of the Peace Corps as basic compensation. Ez worksheet line f This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Ez worksheet line f Leave allowances. Ez worksheet line f Readjustment allowances or “termination payments. Ez worksheet line f ” Taxable allowances are considered received by you when credited to your account. Ez worksheet line f Example. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Nontaxable allowances. Ez worksheet line f   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Ez worksheet line f These allowances should not be included on your Form W-2. Ez worksheet line f These allowances are tax free whether paid by the U. Ez worksheet line f S. Ez worksheet line f Government or the foreign country in which you are stationed. Ez worksheet line f Other Income Other employment. Ez worksheet line f   If, in addition to your U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f In addition, if your spouse is a U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f For more information, see Publication 54. Ez worksheet line f The tax treaty rules relating to income from personal services generally apply to income from private employment. Ez worksheet line f As discussed above, the saving clause applies to you if you are a U. Ez worksheet line f S. Ez worksheet line f 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). Ez worksheet line f Sale of personal property. Ez worksheet line f   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. Ez worksheet line f S. Ez worksheet line f dollars, the excess of the amount received in U. Ez worksheet line f S. Ez worksheet line f dollars over the cost or other basis of the property is a capital gain. Ez worksheet line f Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Ez worksheet line f However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Ez worksheet line f Sale of your home. Ez worksheet line f   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Ez worksheet line f Losses are not deductible. Ez worksheet line f   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Ez worksheet line f Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Ez worksheet line f   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. Ez worksheet line f   For detailed information on selling your home, see Publication 523. Ez worksheet line f Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Ez worksheet line f Your tax home is not limited to the Embassy, consulate, or duty station. Ez worksheet line f It includes the entire city or general area in which your principal place of employment is located. Ez worksheet line f Traveling away from home. Ez worksheet line f   You are traveling away from home if you meet both of the following requirements. Ez worksheet line f Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Ez worksheet line f You need to get sleep or rest to meet the demands of your work while away from home. Ez worksheet line f This requirement is not satisfied by merely napping in your car. Ez worksheet line f 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. Ez worksheet line f Temporary assignment. Ez worksheet line f   If your assignment or job away from your tax home is temporary, your tax home does not change. Ez worksheet line f You are considered to be away from home for the whole period, and your travel expenses are deductible. Ez worksheet line f 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. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f   You must determine whether your assignment is temporary or indefinite when you start work. Ez worksheet line f If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Ez worksheet line f Employment that is initially temporary may become indefinite due to changed circumstances. Ez worksheet line f 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. Ez worksheet line f Exception for federal crime investigations or prosecutions. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f Limit on meals and entertainment. Ez worksheet line f   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Ez worksheet line f However, the limit does not apply to expenses reimbursed under a U. Ez worksheet line f S. Ez worksheet line f Government expense allowance arrangement. Ez worksheet line f Individuals subject to hours of service limits. Ez worksheet line f   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. Ez worksheet line f   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Ez worksheet line f Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Ez worksheet line f Interstate truck operators and bus drivers who are under Department of Transportation regulations. Ez worksheet line f Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Ez worksheet line f Certain merchant mariners who are under Coast Guard regulations. Ez worksheet line f Primary purpose of trip must be for business. Ez worksheet line f   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Ez worksheet line f However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Ez worksheet line f   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Ez worksheet line f This applies even if you engage in business activities while there. Ez worksheet line f However, you can deduct any expenses while at your destination that are directly related to your business. Ez worksheet line f Expenses paid for others. Ez worksheet line f   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Ez worksheet line f Home leave. Ez worksheet line f   The Foreign Service Act requires U. Ez worksheet line f S. Ez worksheet line f citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Ez worksheet line f 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. Ez worksheet line f   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. Ez worksheet line f You must be able to verify these amounts in order to claim them. Ez worksheet line f Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Ez worksheet line f More information. Ez worksheet line f   See chapter 1 of Publication 463 for more information on travel expenses. Ez worksheet line f Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Ez worksheet line f Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Ez worksheet line f They do not include expenses you have when traveling away from home overnight. Ez worksheet line f Those expenses are deductible as travel expenses and are discussed earlier. Ez worksheet line f Commuting. Ez worksheet line f   You cannot deduct your transportation costs of going between your home and your regular business location. Ez worksheet line f These costs are personal commuting expenses. Ez worksheet line f   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. Ez worksheet line f   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. Ez worksheet line f More information. Ez worksheet line f   For more information on transportation expenses, see chapter 4 of Publication 463. Ez worksheet line f Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Ez worksheet line f Membership dues. Ez worksheet line f   You can deduct membership dues you pay to professional societies that relate to your business or profession. Ez worksheet line f Subscriptions. Ez worksheet line f   You can deduct subscriptions to professional publications that relate to your business or profession. Ez worksheet line f Educational expenses. Ez worksheet line f   Generally, educational expenses are considered to be personal expenses and are not deductible. Ez worksheet line f However, under some circumstances, educational expenses are deductible as business expenses. Ez worksheet line f   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. Ez worksheet line f   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. Ez worksheet line f These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Ez worksheet line f   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Ez worksheet line f    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Ez worksheet line f 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. Ez worksheet line f These benefits are explained in Publication 970. Ez worksheet line f Foreign service representation expenses. Ez worksheet line f   If you are an employee of the U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Ez worksheet line f    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. Ez worksheet line f These rules are explained in Publication 463. Ez worksheet line f Representation expenses. Ez worksheet line f   These are expenses that further the interest of the United States abroad. Ez worksheet line f They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Ez worksheet line f 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. Ez worksheet line f   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Ez worksheet line f These regulations are available on the Internet at www. Ez worksheet line f state. Ez worksheet line f gov/m/a/als. Ez worksheet line f Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Ez worksheet line f ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Ez worksheet line f Impairment-related work expenses. Ez worksheet line f   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. Ez worksheet line f Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Ez worksheet line f These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Ez worksheet line f They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Ez worksheet line f Loss on conversion of U. Ez worksheet line f S. Ez worksheet line f dollars into foreign currency. Ez worksheet line f   The conversion of U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Ez worksheet line f 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). Ez worksheet line f The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Ez worksheet line f You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Ez worksheet line f For each trip away from home, the dates you left and returned and the number of days spent on business. Ez worksheet line f The destination or area of your travel, described by the name of the city, town, or similar designation. Ez worksheet line f The business reason for your travel or the business benefit gained or expected to be gained from your travel. Ez worksheet line f How to record your expenses. Ez worksheet line f   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Ez worksheet line f They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Ez worksheet line f 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. Ez worksheet line f   Each expense should be recorded separately in your records. Ez worksheet line f However, some items can be totaled in reasonable categories. Ez worksheet line f 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. Ez worksheet line f You may record tips separately or with the cost of the service. Ez worksheet line f    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Ez worksheet line f It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Ez worksheet line f Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Ez worksheet line f It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Ez worksheet line f    A canceled check by itself does not prove a business cost. Ez worksheet line f You must have other evidence to show that the check was used for a business purpose. Ez worksheet line f Your records must be timely. Ez worksheet line f   Record the elements for the expense in your account book or other record at or near the time of the expense. Ez worksheet line f A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Ez worksheet line f Confidential information. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f How To Report Business Expenses As a U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Form 2106 or Form 2106-EZ. Ez worksheet line f   You must complete Form 2106 or 2106-EZ to deduct your expenses. Ez worksheet line f Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Ez worksheet line f 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). Ez worksheet line f Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Ez worksheet line f Form 2106-EZ. Ez worksheet line f   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Ez worksheet line f You can use Form 2106-EZ if you meet both of the following conditions. Ez worksheet line f You are not reimbursed by your employer for any expenses. Ez worksheet line f (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Ez worksheet line f ) If you claim car expenses, you use the standard mileage rate. Ez worksheet line f Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Ez worksheet line f 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. Ez worksheet line f However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Ez worksheet line f S. Ez worksheet line f Government employee. Ez worksheet line f 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. Ez worksheet line f Closely related to the start of work. Ez worksheet line f   The move must be closely related, both in time and in place, to the start of work at the new location. Ez worksheet line f In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Ez worksheet line f   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. Ez worksheet line f 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. Ez worksheet line f Distance test. Ez worksheet line f   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Ez worksheet line f If you did not have an old job location, your new job location must be at least 50 miles from your former home. Ez worksheet line f Time test. Ez worksheet line f   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. Ez worksheet line f Deductible moving expenses. Ez worksheet line f   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). Ez worksheet line f    The cost of your meals is not a deductible moving expense. Ez worksheet line f   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Ez worksheet line f 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. Ez worksheet line f Expenses must be reasonable. Ez worksheet line f   You can deduct only those expenses that are reasonable for the circumstances of your move. Ez worksheet line f 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. Ez worksheet line f Members of your household. Ez worksheet line f   A member of your household includes anyone who has both your former home and new home as his or her home. Ez worksheet line f It does not include a tenant or employee unless you can claim that person as a dependent. Ez worksheet line f Retirees. Ez worksheet line f   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. Ez worksheet line f You do not have to meet the time test described earlier. Ez worksheet line f Survivors. Ez worksheet line f   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. Ez worksheet line f The move must begin within 6 months after the decedent's death. Ez worksheet line f It must be from the decedent's former home outside the United States, and that home must also have been your home. Ez worksheet line f You do not have to meet the time test described earlier. Ez worksheet line f How to report moving expenses. Ez worksheet line f   Use Form 3903 to report your moving expenses and figure your allowable deduction. Ez worksheet line f Claim the deduction as an adjustment to income on Form 1040. Ez worksheet line f (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Ez worksheet line f ) Reimbursements. Ez worksheet line f   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Ez worksheet line f You also must include in gross income reimbursements paid to you under a nonaccountable plan. Ez worksheet line f However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Ez worksheet line f Additional information. Ez worksheet line f   For additional information about moving expenses, see Publication 521. Ez worksheet line f Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Ez worksheet line f Contributions. Ez worksheet line f   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Ez worksheet line f You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Ez worksheet line f For more information, see Publication 526, Charitable Contributions. Ez worksheet line f Real estate tax and home mortgage interest. Ez worksheet line f   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Ez worksheet line f 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. Ez worksheet line f Example. Ez worksheet line f Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Ez worksheet line f During the year, Adam used the allowance, with other funds, to provide a home for himself. Ez worksheet line f 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). Ez worksheet line f Adam did not have any other expenses related to providing a home for himself. Ez worksheet line f Adam must reduce his deductions for home mortgage interest and real estate taxes. Ez worksheet line f 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). Ez worksheet line f The result is 3/4. Ez worksheet line f 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). Ez worksheet line f 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. Ez worksheet line f Exception to the reduction. Ez worksheet line f   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. Ez worksheet line f Required statement. Ez worksheet line f   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. Ez worksheet line f The statement must contain all of the following information. Ez worksheet line f The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Ez worksheet line f The amount of otherwise deductible expenses attributable to each type of tax-free income. Ez worksheet line f The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Ez worksheet line f An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Ez worksheet line f   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Ez worksheet line f 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. Ez worksheet line f S. Ez worksheet line f income tax liability or deduct them as an itemized deduction when figuring your taxable income. Ez worksheet line f Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Ez worksheet line f Foreign tax credit. Ez worksheet line f   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Ez worksheet line f If you choose to figure a credit against your U. Ez worksheet line f S. Ez worksheet line f tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Ez worksheet line f S. Ez worksheet line f income tax return. Ez worksheet line f    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Ez worksheet line f If all your foreign income is exempt from U. Ez worksheet line f S. Ez worksheet line f tax, you will not be able to claim a foreign tax credit. Ez worksheet line f   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. Ez worksheet line f Exemption from limit. Ez worksheet line f   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Ez worksheet line f Your only foreign income is passive income, such as interest, dividends, and royalties. Ez worksheet line f The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Ez worksheet line f 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. Ez worksheet line f If you make the election, you can claim a foreign tax credit without filing Form 1116. Ez worksheet line f However, you cannot carry back or carry over any unused foreign tax to or from this year. Ez worksheet line f See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Ez worksheet line f Foreign tax deduction. Ez worksheet line f   If you choose to deduct all foreign income taxes on your U. Ez worksheet line f S. Ez worksheet line f income tax return, itemize the deduction on Schedule A (Form 1040). Ez worksheet line f You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Ez worksheet line f Example. Ez worksheet line f Dennis and Christina are married and live and work in Country X. Ez worksheet line f Dennis works for the U. Ez worksheet line f S. Ez worksheet line f Government and Christina is employed by a private company. Ez worksheet line f They pay income tax to Country X on Christina's income only. Ez worksheet line f Dennis and Christina file a joint tax return and exclude all of Christina's income. Ez worksheet line f They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Ez worksheet line f Deduction for other foreign taxes. Ez worksheet line f   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Ez worksheet line f You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Ez worksheet line f   You can deduct real property taxes you pay that are imposed on you by a foreign country. Ez worksheet line f You take this deduction on Schedule A (Form 1040). Ez worksheet line f 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. Ez worksheet line f More information. Ez worksheet line f   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Ez worksheet line f Local (Foreign) Tax Return As a U. Ez worksheet line f S. Ez worksheet line f Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Ez worksheet line f 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. Ez worksheet line f Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Ez worksheet line f Review the treaty text carefully to determine whether your U. Ez worksheet line f S. Ez worksheet line f Government remuneration is taxable in the host country. Ez worksheet line f 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). Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Most income tax treaties contain an article providing relief from double taxation. Ez worksheet line f Many treaties contain special foreign tax credit rules for U. Ez worksheet line f S. Ez worksheet line f citizens who are residents of a treaty country. Ez worksheet line f For more information about the foreign tax credit, see Foreign Taxes, earlier. Ez worksheet line f 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. Ez worksheet line f For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Ez worksheet line f Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Ez worksheet line f Check with the appropriate U. Ez worksheet line f S. Ez worksheet line f Embassy for more information. Ez worksheet line f Double Withholding If your U. Ez worksheet line f S. Ez worksheet line f government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Ez worksheet line f S. Ez worksheet line f tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Ez worksheet line f S. Ez worksheet line f income tax return on this income. Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f By selecting the method that is best for you, you will have quick and easy access to tax help. Ez worksheet line f Free help with your tax return. Ez worksheet line f   Free help in preparing your return is available nationwide from IRS-certified volunteers. Ez worksheet line f The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Ez worksheet line f The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Ez worksheet line f 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. Ez worksheet line f Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Ez worksheet line f To find the nearest VITA or TCE site, visit IRS. Ez worksheet line f gov or call 1-800-906-9887 or 1-800-829-1040. Ez worksheet line f   As part of the TCE program, AARP offers the Tax-Aide counseling program. Ez worksheet line f To find the nearest AARP Tax-Aide site, visit AARP's website at www. Ez worksheet line f aarp. Ez worksheet line f org/money/taxaide or call 1-888-227-7669. Ez worksheet line f   For more information on these programs, go to IRS. Ez worksheet line f gov and enter “VITA” in the search box. Ez worksheet line f Internet. Ez worksheet line f You can access the IRS website at IRS. Ez worksheet line f gov 24 hours a day, 7 days a week to: E-file your return. Ez worksheet line f Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Ez worksheet line f Check the status of your 2012 refund. Ez worksheet line f Go to IRS. Ez worksheet line f gov and click on Where’s My Refund. Ez worksheet line f 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. Ez worksheet line f If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Ez worksheet line f 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. Ez worksheet line f 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. Ez worksheet line f Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Ez worksheet line f So in a change from previous filing seasons, you won't get an estimated refund date right away. Ez worksheet line f Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Ez worksheet line f You can obtain a free transcript online at IRS. Ez worksheet line f gov by clicking on Order a Return or Account Transcript under “Tools. Ez worksheet line f ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Ez worksheet line f You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Ez worksheet line f Download forms, including talking tax forms, instructions, and publications. Ez worksheet line f Order IRS products. Ez worksheet line f Research your tax questions. Ez worksheet line f Search publications by topic or keyword. Ez worksheet line f Use the Internal Revenue Code, regulations, or other official guidance. Ez worksheet line f View Internal Revenue Bulletins (IRBs) published in the last few years. Ez worksheet line f Figure your withholding allowances using the IRS Withholding Calculator at www. Ez worksheet line f irs. Ez worksheet line f gov/individuals. Ez worksheet line f Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Ez worksheet line f gov by typing Alternative Minimum Tax Assistant in the search box. Ez worksheet line f Sign up to receive local and national tax news by email. Ez worksheet line f Get information on starting and operating a small business. Ez worksheet line f Phone. Ez worksheet line f Many services are available by phone. Ez worksheet line f   Ordering forms, instructions, and publications. Ez worksheet line f 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). Ez worksheet line f You should receive your order within 10 days. Ez worksheet line f Asking tax questions. Ez worksheet line f Call the IRS with your tax questions at 1-800-829-1040. Ez worksheet line f Solving problems. Ez worksheet line f You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Ez worksheet line f An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Ez worksheet line f Call your local Taxpayer Assistance Center for an appointment. Ez worksheet line f To find the number, go to www. Ez worksheet line f irs. Ez worksheet line f gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Ez worksheet line f TTY/TDD equipment. Ez worksheet line f If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Ez worksheet line f The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Ez worksheet line f These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Ez worksheet line f gsa. Ez worksheet line f gov/fedrelay. Ez worksheet line f TeleTax topics. Ez worksheet line f Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Ez worksheet line f Checking the status of your 2012 refund. Ez worksheet line f 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). Ez worksheet line f 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. Ez worksheet line f If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Ez worksheet line f 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. Ez worksheet line f Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Ez worksheet line f Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Ez worksheet line f Outside the U. Ez worksheet line f S. Ez worksheet line f If you are outside the United States, taxpayer assistance is available at the following U. Ez worksheet line f S Embassies or consulate. Ez worksheet line f 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. Ez worksheet line f If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Ez worksheet line f If you are in a U. Ez worksheet line f S. Ez worksheet line f territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Ez worksheet line f S. Ez worksheet line f Virgin Islands) and have a tax question, you can call 1-800-829-1040. Ez worksheet line f Evaluating the quality of our telephone services. Ez worksheet line f To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Ez worksheet line f One method is for a second IRS representative to listen in on or record random telephone calls. Ez worksheet line f Another is to ask some callers to complete a short survey at the end of the call. Ez worksheet line f Walk-in. Ez worksheet line f Some products and services are available on a walk-in basis. Ez worksheet line f   Products. Ez worksheet line f You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Ez worksheet line f Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Ez worksheet line f Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Ez worksheet line f Services. Ez worksheet line f You can walk in to your local TAC most business days for personal, face-to-face tax help. Ez worksheet line f An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Ez worksheet line f 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. Ez worksheet line f No appointment is necessary—just walk in. Ez worksheet line f Before visiting, check www. Ez worksheet line f irs. Ez worksheet line f gov/localcontacts for hours of operation and services provided. Ez worksheet line f 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. Ez worksheet line f You can leave a message and a representative will call you back within 2 business days. Ez worksheet line f All other issues will be handled without an appointment. Ez worksheet line f To call your local TAC, go to  www. Ez worksheet line f irs. Ez worksheet line f gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Ez worksheet line f Outside the U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f S. Ez worksheet line f Embassies and consulates. Ez worksheet line f Mail. Ez worksheet line f You can send your order for forms, instructions, and publications to the address below. Ez worksheet line f You should receive a response within 10 days after your request is received. Ez worksheet line f  Internal Revenue Service 1201 N. Ez worksheet line f Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Ez worksheet line f S. Ez worksheet line f If you are outside the United States, you can get tax assistance by writing to the address below. Ez worksheet line f  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Ez worksheet line f   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Ez worksheet line f Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Ez worksheet line f 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. Ez worksheet line f Remember, the worst thing you can do is nothing at all. Ez worksheet line f   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. Ez worksheet line f You face (or your business is facing) an immediate threat of adverse action. Ez worksheet line f 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. Ez worksheet line f   If you qualify for help, they will do everything they can to get your problem resolved. Ez worksheet line f You will be assigned to one advocate who will be with you at every turn. Ez worksheet line f TAS has offices in every state, the District of Columbia, and Puerto Rico. Ez worksheet line f Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Ez worksheet line f And its services are always free. Ez worksheet line f   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Ez worksheet line f The TAS tax toolkit at www. Ez worksheet line f TaxpayerAdvocate. Ez worksheet line f irs. Ez worksheet line f gov can help you understand these rights. Ez worksheet line f   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. Ez worksheet line f irs. Ez worksheet line f gov/advocate. Ez worksheet line f You can also call the toll-free number at 1-877-777-4778. Ez worksheet line f Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Ez worksheet line f These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Ez worksheet line f gsa. Ez worksheet line f gov/fedrelay. Ez worksheet line f   TAS also handles large-scale or systemic problems that affect many taxpayers. Ez worksheet line f If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Ez worksheet line f irs. Ez worksheet line f gov/advocate. Ez worksheet line f    Outside the U. Ez worksheet line f S. Ez worksheet line f 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. Ez worksheet line f You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Ez worksheet line f R. Ez worksheet line f 00968-8000 Low Income Taxpayer Clinics (LITCs). Ez worksheet line f   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Ez worksheet line f Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Ez worksheet line f 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. Ez worksheet line f Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Ez worksheet line f For more information and to find a clinic near you, see the LITC page on www. Ez worksheet line f irs. Ez worksheet line f gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Ez worksheet line f This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Ez worksheet line f Free tax services. Ez worksheet line f   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Ez worksheet line f Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Ez worksheet line f The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Ez worksheet line f The majority of the information and services listed in this publication are available to you free of charge. Ez worksheet line f If there is a fee associated with a resource or service, it is listed in the publication. Ez worksheet line f   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Ez worksheet line f DVD for tax products. Ez worksheet line f You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Ez worksheet line f Prior-year forms, instructions, and publications. Ez worksheet line f Tax Map: an electronic research tool and finding aid. Ez worksheet line f Tax law frequently asked questions. Ez worksheet line f Tax Topics from the IRS telephone response system. Ez worksheet line f Internal Revenue Code—Title 26 of the U. Ez worksheet line f S. Ez worksheet line f Code. Ez worksheet line f Links to other Internet-based tax research materials. Ez worksheet line f Fill-in, print, and save features for most tax forms. Ez worksheet line f Internal Revenue Bulletins. Ez worksheet line f Toll-free and email technical support. Ez worksheet line f Two releases during the year. Ez worksheet line f  – The first release will ship the beginning of January 2013. Ez worksheet line f  – The final release will ship the beginning of March 2013. Ez worksheet line f Purchase the DVD from National Technical Information Service (NTIS) at www. Ez worksheet line f irs. Ez worksheet line f 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). Ez worksheet line f Prev  Up  Next   Home   More Online Publications
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Law Enforcement Assistance Pilot Program on Identity Theft Activity Involving the IRS

As part of its comprehensive identity theft strategy, the IRS is expanding the law enforcement assistance pilot program designed to help law enforcement obtain tax return data vital to their local efforts in investigating and prosecuting specific cases of identity theft. In addition to the initial State of Florida, this pilot program is expanding to work with law enforcement in eight additional states: Alabama, California, Georgia, New Jersey, New York, Oklahoma, Pennsylvania and Texas.

The IRS launched the initial pilot in Florida in April of 2012.  Over 750 waiver requests have been received through October from roughly 50 state and local law enforcement agencies in Florida participating in the pilot. 

Under the pilot program, state and local law enforcement officials with evidence of identity theft involving fraudulently filed federal tax returns will be able to have identity theft victims complete a special IRS disclosure form. Taxpayers must give their permission for the IRS to provide law enforcement with the returns submitted using their Social Security number. Law enforcement officials will need to contact the identity theft victims in order to request and secure the victims' consent for disclosure of the records. In certain instances, the IRS will assist law enforcement in locating taxpayers and soliciting their consent.

Law enforcement would then submit a disclosure authorization form, which the IRS created solely for use by victims of identity theft for this pilot program, to the Criminal Investigation (CI) Division of the IRS, along with a copy of the police report and the IRS Identity Theft Affidavit if available. It is important that identity theft victims still submit the original copy of the IRS Identity Theft Affidavit to the IRS according to the instructions on the back of the form that fit their specific circumstances.

Federal law imposes restrictions on sharing of taxpayer information, including information that can be shared with state and local law enforcement.  This program allows taxpayers the option to permit information to be shared with state and local law enforcement specifically to assist law enforcement officials with their efforts in pursuing identity theft perpetrators.  During this expanded pilot program, the IRS will process the disclosure forms received and forward the documentation to the law enforcement officer who requested the documents. The documents will not be sent directly to the taxpayer. However, the IRS will continue to work directly with taxpayers to resolve their tax accounts as quickly as possible.

Law enforcement in the nine states in this pilot program who are interested in working with the IRS should contact their local IRS Criminal Investigation field office.

Following the pilot, the IRS will carefully assess the results and performance before deciding on how to proceed with the program.

The IRS comprehensive identity theft strategy comprises a dual effort, focusing both on fraud prevention and victim assistance. On the prevention side, this includes implementing new processes for handling returns, new filters to detect fraud, new initiatives to partner with stakeholders and a continued commitment to investigate the criminals who perpetrate these crimes. As for victim assistance, the IRS is working to accelerate case resolution, provide more training for our employees who assist victims of identity theft, and increase outreach to and education of taxpayers so they can prevent and resolve tax-related identity theft issues quickly.

Taxpayers looking for additional information can consult the Taxpayer Guide to Identity Theft or the IRS Identity Theft Protection page on the IRS website.

Page Last Reviewed or Updated: 06-Dec-2013

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Ez worksheet line f Index A Assistance (see Tax help) C Carryback period, When To Use an NOL Carryback, waiving, Waiving the Carryback Period Carryforward period, When To Use an NOL Carryover from 2012 to 2013 Estates and trusts, Estates and trusts. Ez worksheet line f Worksheet instructions, Worksheet Instructions Claiming an NOL deduction, How To Claim an NOL Deduction D Deducting a carryback, Deducting a Carryback Deducting a carryforward, Deducting a Carryforward Domestic production activities deduction, Domestic production activities deduction (line 23). Ez worksheet line f , Modified taxable income. Ez worksheet line f E Eligible loss, Eligible loss. Ez worksheet line f F Farming business, Farming business. Ez worksheet line f Farming loss, Farming loss. Ez worksheet line f Figuring an NOL Capital losses, Adjustments for capital losses (lines 19–22). Ez worksheet line f Carryover, How To Figure an NOL Carryover Form 1045, Schedule A, Form 1045, Schedule A. Ez worksheet line f NOL deduction, NOLs from other years (line 24). Ez worksheet line f Nonbusiness deductions, Nonbusiness deductions (line 6). Ez worksheet line f Nonbusiness income, Nonbusiness income (line 7). Ez worksheet line f Filing status, change in, Change in Filing Status Form 1045, Schedule A, Form 1045, Schedule A. Ez worksheet line f Form 1045, Schedule B, Form 1045, Schedule B. Ez worksheet line f Forms and schedules Form 1040X, Form 1040X. Ez worksheet line f Form 1045, Form 1045. Ez worksheet line f Form 1045, Schedule A, Form 1045, Schedule A. Ez worksheet line f Form 1045, Schedule B, Form 1045, Schedule B. Ez worksheet line f Free tax services, Free help with your tax return. Ez worksheet line f Future developments, Reminders H Help (see Tax help) How to carry an NOL back or forward, How To Carry an NOL Back or Forward How to figure an NOL, How To Figure an NOL I Illustrated forms and schedules Form 1045, Illustrated Form 1045 Form 1045, Schedule A, Illustrated Form 1045, Schedule A Form 1045, Schedule B, Form 1045, Schedule B. Ez worksheet line f M Marital status, change in, Change in Marital Status Missing children, photographs of, Reminders Modified taxable income, Modified taxable income. Ez worksheet line f N NOL resulting in no taxable income, NOL resulting in no taxable income. Ez worksheet line f NOL year, Introduction, NOL year. Ez worksheet line f P Publications (see Tax help) Q Qualified disaster loss, Qualified disaster loss. Ez worksheet line f Qualified small business, Qualified small business. Ez worksheet line f R Refiguring tax, Refiguring your tax. Ez worksheet line f S Specified liability loss, Specified liability loss. Ez worksheet line f Steps in figuring NOL, NOL Steps T Tax help, How To Get Tax Help W Waiving the 10-year carryback, Waiving the 10-year carryback. Ez worksheet line f Waiving the 5-year carryback, Waiving the 5-year carryback. Ez worksheet line f Waiving the carryback period, Waiving the Carryback Period When to use an NOL, When To Use an NOL Worksheet (Continued), Carryover from 2012 to 2013, Prev  Up     Home   More Online Publications