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File 2009 taxes online for free Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. File 2009 taxes online for free  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. File 2009 taxes online for free The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. File 2009 taxes online for free ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. File 2009 taxes online for free R. File 2009 taxes online for free B. File 2009 taxes online for free 553. File 2009 taxes online for free Prop. File 2009 taxes online for free Regs. File 2009 taxes online for free on Good Faith Determinations. File 2009 taxes online for free New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. File 2009 taxes online for free  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. File 2009 taxes online for free On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. File 2009 taxes online for free See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. File 2009 taxes online for free Reg. File 2009 taxes online for free 38148. File 2009 taxes online for free On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. File 2009 taxes online for free The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. File 2009 taxes online for free See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. File 2009 taxes online for free Reg. File 2009 taxes online for free 20,523. File 2009 taxes online for free Timing of when an Organization is exempt for Federal Tax Purposes. File 2009 taxes online for free  As noted in section 2. File 2009 taxes online for free 03(4) of Revenue Procedure 2013-9, 2013-2 I. File 2009 taxes online for free R. File 2009 taxes online for free B. File 2009 taxes online for free 267, the provisions in section 11. File 2009 taxes online for free 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. File 2009 taxes online for free Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. File 2009 taxes online for free In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. File 2009 taxes online for free The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. File 2009 taxes online for free Section 11. File 2009 taxes online for free 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. File 2009 taxes online for free Exempt Organizations Select Check. File 2009 taxes online for free  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. File 2009 taxes online for free It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). File 2009 taxes online for free Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. File 2009 taxes online for free Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). File 2009 taxes online for free Have filed a Form 990-N (e-Postcard) annual electronic notice. File 2009 taxes online for free  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. File 2009 taxes online for free See also Revenue Procedure 2011-33, 2011-25 I. File 2009 taxes online for free R. File 2009 taxes online for free B. File 2009 taxes online for free 887. File 2009 taxes online for free Future developments. File 2009 taxes online for free . File 2009 taxes online for free  The IRS has created a page on IRS. File 2009 taxes online for free gov for information about Publication 557, at www. File 2009 taxes online for free irs. File 2009 taxes online for free gov/pub557. File 2009 taxes online for free Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. File 2009 taxes online for free Reminders The Patient Protection and Affordable Care Act (ACA). File 2009 taxes online for free   The ACA added several new laws. File 2009 taxes online for free This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. File 2009 taxes online for free For more information, go to IRS. File 2009 taxes online for free gov and select Affordable Care Act Tax Provisions. File 2009 taxes online for free Electronic filing requirement for large organizations. File 2009 taxes online for free  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. File 2009 taxes online for free For more information, go to e-file for Charities and Non-Profits. File 2009 taxes online for free Section 501(c)(15) gross receipts. File 2009 taxes online for free   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. File 2009 taxes online for free See Notice 2006-42, 2006-19 I. File 2009 taxes online for free R. File 2009 taxes online for free B. File 2009 taxes online for free 878, Notice 2006-42. File 2009 taxes online for free Prohibited tax shelter transactions. File 2009 taxes online for free  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. File 2009 taxes online for free See T. File 2009 taxes online for free D. File 2009 taxes online for free 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. File 2009 taxes online for free R. File 2009 taxes online for free B. File 2009 taxes online for free 242. File 2009 taxes online for free See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. File 2009 taxes online for free Pension Protection Act of 2006 tax changes. File 2009 taxes online for free  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. File 2009 taxes online for free Unless otherwise noted, most of the changes became effective on August 17, 2006. File 2009 taxes online for free For key provisions, go to The Pension Protection Act of 2006. File 2009 taxes online for free Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. File 2009 taxes online for free There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. File 2009 taxes online for free There are additional standards for credit counseling organizations. File 2009 taxes online for free The definition of convention or association of churches has been modified. File 2009 taxes online for free Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. File 2009 taxes online for free The requirements of disclosure to state officials relating to exempt organizations has been modified. File 2009 taxes online for free There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. File 2009 taxes online for free There are new excise taxes on prohibited tax shelter transactions. File 2009 taxes online for free There is a modification of recordkeeping requirements for certain charitable contributions. File 2009 taxes online for free Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). File 2009 taxes online for free It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. File 2009 taxes online for free To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. File 2009 taxes online for free Organizations that are exempt under section 501(a) include those organizations described in section 501(c). File 2009 taxes online for free Section 501(c) organizations are covered in this publication. File 2009 taxes online for free Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. File 2009 taxes online for free Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. File 2009 taxes online for free Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. File 2009 taxes online for free Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). File 2009 taxes online for free Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. File 2009 taxes online for free Organizations not discussed in this publication. File 2009 taxes online for free   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. File 2009 taxes online for free These organizations (and the Code sections that apply to them) are as follows. File 2009 taxes online for free Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. File 2009 taxes online for free   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. File 2009 taxes online for free If you think your organization falls within one of these categories, contact the IRS for any additional information you need. File 2009 taxes online for free For telephone assistance, call 1-877-829-5500. File 2009 taxes online for free   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. File 2009 taxes online for free If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. File 2009 taxes online for free Organization Reference Chart. File 2009 taxes online for free   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. File 2009 taxes online for free It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. File 2009 taxes online for free It also describes each type of qualifying organization and the general nature of its activities. File 2009 taxes online for free   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. File 2009 taxes online for free Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. File 2009 taxes online for free Check the IRS website, IRS. File 2009 taxes online for free gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. File 2009 taxes online for free irs. File 2009 taxes online for free gov/charities/index. File 2009 taxes online for free html. File 2009 taxes online for free Comments and suggestions. File 2009 taxes online for free   We welcome your comments about this publication and your suggestions for future editions. File 2009 taxes online for free   You can e-mail us while visiting our website at IRS. File 2009 taxes online for free gov. File 2009 taxes online for free   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2009 taxes online for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2009 taxes online for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2009 taxes online for free   If you wish telephone assistance, please call 1-877-829-5500. File 2009 taxes online for free This toll-free telephone service is available Monday through Friday. File 2009 taxes online for free Prev  Up  Next   Home   More Online Publications
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File 2009 taxes online for free Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. File 2009 taxes online for free Your move is closely related to the start of work. File 2009 taxes online for free You meet the distance test. File 2009 taxes online for free You meet the time test. File 2009 taxes online for free After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. File 2009 taxes online for free Retirees, survivors, and Armed Forces members. File 2009 taxes online for free   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. File 2009 taxes online for free These rules are discussed later in this publication. File 2009 taxes online for free Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. File 2009 taxes online for free Closely related in time. File 2009 taxes online for free   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. File 2009 taxes online for free It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. File 2009 taxes online for free    Figure A. File 2009 taxes online for free Illustration of Distance Test Please click here for the text description of the image. File 2009 taxes online for free Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. File 2009 taxes online for free Example. File 2009 taxes online for free Your family moved more than a year after you started work at a new location. File 2009 taxes online for free You delayed the move for 18 months to allow your child to complete high school. File 2009 taxes online for free You can deduct your moving expenses. File 2009 taxes online for free Closely related in place. File 2009 taxes online for free   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. File 2009 taxes online for free If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. File 2009 taxes online for free Home defined. File 2009 taxes online for free   Your home means your main home (residence). File 2009 taxes online for free It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. File 2009 taxes online for free It does not include other homes owned or kept up by you or members of your family. File 2009 taxes online for free It also does not include a seasonal home, such as a summer beach cottage. File 2009 taxes online for free Your former home means your home before you left for your new job location. File 2009 taxes online for free Your new home means your home within the area of your new job location. File 2009 taxes online for free Retirees or survivors. File 2009 taxes online for free   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. File 2009 taxes online for free You must have worked outside the United States or be a survivor of someone who did. File 2009 taxes online for free See Retirees or Survivors Who Move to the United States, later. File 2009 taxes online for free Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. File 2009 taxes online for free For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. File 2009 taxes online for free You can use Worksheet 1 to see if you meet this test. File 2009 taxes online for free Worksheet 1. File 2009 taxes online for free Distance Test   Note. File 2009 taxes online for free Members of the Armed Forces may not have to meet this test. File 2009 taxes online for free See Members of the Armed Forces. File 2009 taxes online for free     1. File 2009 taxes online for free Enter the number of miles from your old home to your new workplace 1. File 2009 taxes online for free miles 2. File 2009 taxes online for free Enter the number of miles from your old home to your old workplace 2. File 2009 taxes online for free miles 3. File 2009 taxes online for free Subtract line 2 from line 1. File 2009 taxes online for free If zero or less, enter -0- 3. File 2009 taxes online for free miles 4. File 2009 taxes online for free Is line 3 at least 50 miles? □ Yes. File 2009 taxes online for free You meet this test. File 2009 taxes online for free  □ No. File 2009 taxes online for free You do not meet this test. File 2009 taxes online for free You cannot deduct your moving expenses. File 2009 taxes online for free The distance between a job location and your home is the shortest of the more commonly traveled routes between them. File 2009 taxes online for free The distance test considers only the location of your former home. File 2009 taxes online for free It does not take into account the location of your new home. File 2009 taxes online for free See Figure A, earlier. File 2009 taxes online for free Example. File 2009 taxes online for free You moved to a new home less than 50 miles from your former home because you changed main job locations. File 2009 taxes online for free Your old main job location was 3 miles from your former home. File 2009 taxes online for free Your new main job location is 60 miles from that home. File 2009 taxes online for free Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. File 2009 taxes online for free First job or return to full-time work. File 2009 taxes online for free   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. File 2009 taxes online for free   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. File 2009 taxes online for free Armed Forces. File 2009 taxes online for free   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. File 2009 taxes online for free See Members of the Armed Forces, later. File 2009 taxes online for free Main job location. File 2009 taxes online for free   Your main job location is usually the place where you spend most of your working time. File 2009 taxes online for free This could be your office, plant, store, shop, or other location. File 2009 taxes online for free If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. File 2009 taxes online for free Union members. File 2009 taxes online for free   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. File 2009 taxes online for free More than one job. File 2009 taxes online for free   If you have more than one job at any time, your main job location depends on the facts in each case. File 2009 taxes online for free The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. File 2009 taxes online for free    Table 1. File 2009 taxes online for free Satisfying the Time Test for Employees and Self-Employed Persons IF you are. File 2009 taxes online for free . File 2009 taxes online for free . File 2009 taxes online for free THEN you satisfy the time test by meeting the. File 2009 taxes online for free . File 2009 taxes online for free . File 2009 taxes online for free an employee 39-week test for employees. File 2009 taxes online for free self-employed 78-week test for self-employed persons. File 2009 taxes online for free both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. File 2009 taxes online for free Your principal place of work  determines which test applies. File 2009 taxes online for free both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. File 2009 taxes online for free Time Test To deduct your moving expenses, you also must meet one of the following two time tests. File 2009 taxes online for free The time test for employees. File 2009 taxes online for free The time test for self-employed persons. File 2009 taxes online for free Both of these tests are explained below. File 2009 taxes online for free See Table 1, below, for a summary of these tests. File 2009 taxes online for free You can deduct your moving expenses before you meet either of the time tests. File 2009 taxes online for free See Time Test Not Yet Met, later. File 2009 taxes online for free Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). File 2009 taxes online for free Full-time employment depends on what is usual for your type of work in your area. File 2009 taxes online for free For purposes of this test, the following four rules apply. File 2009 taxes online for free You count only your full-time work as an employee, not any work you do as a self-employed person. File 2009 taxes online for free You do not have to work for the same employer for all 39 weeks. File 2009 taxes online for free You do not have to work 39 weeks in a row. File 2009 taxes online for free You must work full time within the same general commuting area for all 39 weeks. File 2009 taxes online for free Temporary absence from work. File 2009 taxes online for free   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. File 2009 taxes online for free You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. File 2009 taxes online for free Seasonal work. File 2009 taxes online for free   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. File 2009 taxes online for free For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. File 2009 taxes online for free    Figure B. File 2009 taxes online for free Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. File 2009 taxes online for free Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). File 2009 taxes online for free For purposes of the time test for self-employed persons, the following three rules apply. File 2009 taxes online for free You count any full-time work you do either as an employee or as a self-employed person. File 2009 taxes online for free You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. File 2009 taxes online for free You must work within the same general commuting area for all 78 weeks. File 2009 taxes online for free Example. File 2009 taxes online for free You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. File 2009 taxes online for free You pay moving expenses in 2013 and 2014 in connection with this move. File 2009 taxes online for free On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. File 2009 taxes online for free Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. File 2009 taxes online for free You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. File 2009 taxes online for free You have until December 1, 2015, to satisfy this requirement. File 2009 taxes online for free Self-employment. File 2009 taxes online for free   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. File 2009 taxes online for free You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. File 2009 taxes online for free Full-time work. File 2009 taxes online for free   You can count only those weeks during which you work full time as a week of work. File 2009 taxes online for free Whether you work full time during any week depends on what is usual for your type of work in your area. File 2009 taxes online for free For example, you are a self-employed dentist and maintain office hours 4 days a week. File 2009 taxes online for free You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. File 2009 taxes online for free Temporary absence from work. File 2009 taxes online for free   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. File 2009 taxes online for free Seasonal trade or business. File 2009 taxes online for free   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. File 2009 taxes online for free The off-season must be less than 6 months and you must work full time before and after the off-season. File 2009 taxes online for free Example. File 2009 taxes online for free You own and operate a motel at a beach resort. File 2009 taxes online for free The motel is closed for 5 months during the off-season. File 2009 taxes online for free You work full time as the operator of the motel before and after the off-season. File 2009 taxes online for free You are considered self-employed on a full-time basis during the weeks of the off-season. File 2009 taxes online for free   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. File 2009 taxes online for free Example. File 2009 taxes online for free Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. File 2009 taxes online for free He generally worked at the shop about 40 hours each week. File 2009 taxes online for free Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. File 2009 taxes online for free Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. File 2009 taxes online for free    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. File 2009 taxes online for free Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. File 2009 taxes online for free However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. File 2009 taxes online for free Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. File 2009 taxes online for free You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. File 2009 taxes online for free If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. File 2009 taxes online for free See When To Deduct Expenses later, for more details. File 2009 taxes online for free Failure to meet the time test. File 2009 taxes online for free    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. File 2009 taxes online for free Example. File 2009 taxes online for free You arrive in the general area of your new job location, as an employee, on September 15, 2013. File 2009 taxes online for free You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. File 2009 taxes online for free If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. File 2009 taxes online for free Exceptions to the Time Test You do not have to meet the time test if one of the following applies. File 2009 taxes online for free You are in the Armed Forces and you moved because of a permanent change of station. File 2009 taxes online for free See Members of the Armed Forces , later. File 2009 taxes online for free Your main job location was outside the United States and you moved to the United States because you retired. File 2009 taxes online for free See Retirees or Survivors Who Move to the United States, later. File 2009 taxes online for free You are the survivor of a person whose main job location at the time of death was outside the United States. File 2009 taxes online for free See Retirees or Survivors Who Move to the United States, later. File 2009 taxes online for free Your job at the new location ends because of death or disability. File 2009 taxes online for free You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. File 2009 taxes online for free For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. File 2009 taxes online for free Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. File 2009 taxes online for free However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. File 2009 taxes online for free If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. File 2009 taxes online for free United States defined. File 2009 taxes online for free   For this section of this publication, the term “United States” includes the possessions of the United States. File 2009 taxes online for free Retirees who were working abroad. File 2009 taxes online for free   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. File 2009 taxes online for free However, both your former main job location and your former home must have been outside the United States. File 2009 taxes online for free Permanently retired. File 2009 taxes online for free   You are considered permanently retired when you cease gainful full-time employment or self-employment. File 2009 taxes online for free If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. File 2009 taxes online for free Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. File 2009 taxes online for free Decedents. File 2009 taxes online for free   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. File 2009 taxes online for free The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. File 2009 taxes online for free   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. File 2009 taxes online for free For more information, see Publication 559, Survivors, Executors, and Administrators. File 2009 taxes online for free Survivors of decedents who were working abroad. File 2009 taxes online for free   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. File 2009 taxes online for free The move is to a home in the United States. File 2009 taxes online for free The move begins within 6 months after the decedent's death. File 2009 taxes online for free (When a move begins is described below. File 2009 taxes online for free ) The move is from the decedent's former home. File 2009 taxes online for free The decedent's former home was outside the United States. File 2009 taxes online for free The decedent's former home was also your home. File 2009 taxes online for free When a move begins. File 2009 taxes online for free   A move begins when one of the following events occurs. File 2009 taxes online for free You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. File 2009 taxes online for free Your household goods and personal effects are packed and on the way to your home in the United States. File 2009 taxes online for free You leave your former home to travel to your new home in the United States. File 2009 taxes online for free Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. File 2009 taxes online for free You cannot deduct any expenses for meals. File 2009 taxes online for free Reasonable expenses. File 2009 taxes online for free   You can deduct only those expenses that are reasonable for the circumstances of your move. File 2009 taxes online for free For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. File 2009 taxes online for free If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. File 2009 taxes online for free Example. File 2009 taxes online for free Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. File 2009 taxes online for free On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. File 2009 taxes online for free Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. File 2009 taxes online for free Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. File 2009 taxes online for free Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. File 2009 taxes online for free Travel by car. File 2009 taxes online for free   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. File 2009 taxes online for free Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. File 2009 taxes online for free You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. File 2009 taxes online for free Member of your household. File 2009 taxes online for free   You can deduct moving expenses you pay for yourself and members of your household. File 2009 taxes online for free A member of your household is anyone who has both your former and new home as his or her home. File 2009 taxes online for free It does not include a tenant or employee, unless that person is your dependent. File 2009 taxes online for free Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. File 2009 taxes online for free Your move may be from one U. File 2009 taxes online for free S. File 2009 taxes online for free location to another or from a foreign country to the United States. File 2009 taxes online for free Household goods and personal effects. File 2009 taxes online for free   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. File 2009 taxes online for free For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. File 2009 taxes online for free   If you use your own car to move your things, see Travel by car, earlier. File 2009 taxes online for free   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. File 2009 taxes online for free   You can deduct the cost of shipping your car and your household pets to your new home. File 2009 taxes online for free   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. File 2009 taxes online for free Your deduction is limited to the amount it would have cost to move them from your former home. File 2009 taxes online for free Example. File 2009 taxes online for free Paul Brown has been living and working in North Carolina for the last 4 years. File 2009 taxes online for free Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. File 2009 taxes online for free Paul got a job in Washington, DC. File 2009 taxes online for free It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. File 2009 taxes online for free It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. File 2009 taxes online for free He can deduct only $1,800 of the $3,000 he paid. File 2009 taxes online for free The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). File 2009 taxes online for free You cannot deduct the cost of moving furniture you buy on the way to your new home. File 2009 taxes online for free   Storage expenses. File 2009 taxes online for free   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. File 2009 taxes online for free Travel expenses. File 2009 taxes online for free   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. File 2009 taxes online for free This includes expenses for the day you arrive. File 2009 taxes online for free    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. File 2009 taxes online for free   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. File 2009 taxes online for free   The members of your household do not have to travel together or at the same time. File 2009 taxes online for free However, you can only deduct expenses for one trip per person. File 2009 taxes online for free If you use your own car, see Travel by car, earlier. File 2009 taxes online for free Example. File 2009 taxes online for free   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. File 2009 taxes online for free Josh drove the family car to Washington, DC, a trip of 1,100 miles. File 2009 taxes online for free His expenses were $264. File 2009 taxes online for free 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. File 2009 taxes online for free 00. File 2009 taxes online for free One week later, Robyn flew from Minneapolis to Washington, DC. File 2009 taxes online for free Her only expense was her $400 plane ticket. File 2009 taxes online for free The Blacks' deduction is $854. File 2009 taxes online for free 00 (Josh's $454. File 2009 taxes online for free 00 + Robyn's $400). File 2009 taxes online for free Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. File 2009 taxes online for free You must meet the requirements under Who Can Deduct Moving Expenses , earlier. File 2009 taxes online for free Deductible expenses. File 2009 taxes online for free   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. File 2009 taxes online for free The cost of moving household goods and personal effects from your former home to your new home. File 2009 taxes online for free The cost of traveling (including lodging) from your former home to your new home. File 2009 taxes online for free The cost of moving household goods and personal effects to and from storage. File 2009 taxes online for free The cost of storing household goods and personal effects while you are at the new job location. File 2009 taxes online for free The first two items were explained earlier under Moves to Locations in the United States . File 2009 taxes online for free The last two items are discussed, later. File 2009 taxes online for free Moving goods and effects to and from storage. File 2009 taxes online for free   You can deduct the reasonable expenses of moving your personal effects to and from storage. File 2009 taxes online for free Storage expenses. File 2009 taxes online for free   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. File 2009 taxes online for free Moving expenses allocable to excluded foreign income. File 2009 taxes online for free   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. File 2009 taxes online for free You may also be able to claim a foreign housing exclusion or deduction. File 2009 taxes online for free If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. File 2009 taxes online for free    Publication 54, Tax Guide for U. File 2009 taxes online for free S. File 2009 taxes online for free Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. File 2009 taxes online for free You can get the publication from most U. File 2009 taxes online for free S. File 2009 taxes online for free embassies and consulates, or see How To Get Tax Help at the end of this publication. File 2009 taxes online for free Nondeductible Expenses You cannot deduct the following items as moving expenses. File 2009 taxes online for free Any part of the purchase price of your new home. File 2009 taxes online for free Car tags. File 2009 taxes online for free Driver's license. File 2009 taxes online for free Expenses of buying or selling a home (including closing costs, mortgage fees, and points). File 2009 taxes online for free Expenses of entering into or breaking a lease. File 2009 taxes online for free Home improvements to help sell your home. File 2009 taxes online for free Loss on the sale of your home. File 2009 taxes online for free Losses from disposing of memberships in clubs. File 2009 taxes online for free Mortgage penalties. File 2009 taxes online for free Pre-move househunting expenses. File 2009 taxes online for free Real estate taxes. File 2009 taxes online for free Refitting of carpet and draperies. File 2009 taxes online for free Return trips to your former residence. File 2009 taxes online for free Security deposits (including any given up due to the move). File 2009 taxes online for free Storage charges except those incurred in transit and for foreign moves. File 2009 taxes online for free No double deduction. File 2009 taxes online for free   You cannot take a moving expense deduction and a business expense deduction for the same expenses. File 2009 taxes online for free You must decide if your expenses are deductible as moving expenses or as business expenses. File 2009 taxes online for free For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. File 2009 taxes online for free In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. File 2009 taxes online for free   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. File 2009 taxes online for free Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. File 2009 taxes online for free It covers reimbursements for any of your moving expenses discussed in this publication. File 2009 taxes online for free It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. File 2009 taxes online for free Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. File 2009 taxes online for free For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. File 2009 taxes online for free Your employer should tell you what method of reimbursement is used and what records are required. File 2009 taxes online for free Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. File 2009 taxes online for free Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. File 2009 taxes online for free Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. File 2009 taxes online for free You must adequately account to your employer for these expenses within a reasonable period of time. File 2009 taxes online for free You must return any excess reimbursement or allowance within a reasonable period of time. File 2009 taxes online for free Adequate accounting. File 2009 taxes online for free   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. File 2009 taxes online for free Documentation includes receipts, canceled checks, and bills. File 2009 taxes online for free Reasonable period of time. File 2009 taxes online for free   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. File 2009 taxes online for free However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. File 2009 taxes online for free You receive an advance within 30 days of the time you have an expense. File 2009 taxes online for free You adequately account for your expenses within 60 days after they were paid or incurred. File 2009 taxes online for free You return any excess reimbursement within 120 days after the expense was paid or incurred. File 2009 taxes online for free You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. File 2009 taxes online for free Excess reimbursement. File 2009 taxes online for free   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. File 2009 taxes online for free Returning excess reimbursements. File 2009 taxes online for free   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. File 2009 taxes online for free Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. File 2009 taxes online for free For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. File 2009 taxes online for free You meet accountable plan rules. File 2009 taxes online for free   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. File 2009 taxes online for free Instead, your employer should include the reimbursements in box 12 of your Form W-2. File 2009 taxes online for free Example. File 2009 taxes online for free You lived in Boston and accepted a job in Atlanta. File 2009 taxes online for free Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. File 2009 taxes online for free Your employer will include the reimbursement on your Form W-2, box 12, with Code P. File 2009 taxes online for free If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). File 2009 taxes online for free You do not meet accountable plan rules. File 2009 taxes online for free   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. File 2009 taxes online for free   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. File 2009 taxes online for free The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). File 2009 taxes online for free Reimbursement of nondeductible expenses. File 2009 taxes online for free   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. File 2009 taxes online for free The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. File 2009 taxes online for free If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. File 2009 taxes online for free Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. File 2009 taxes online for free In addition, the following payments will be treated as paid under a nonaccountable plan. File 2009 taxes online for free Excess reimbursements you fail to return to your employer. File 2009 taxes online for free Reimbursements of nondeductible expenses. File 2009 taxes online for free See Reimbursement of nondeductible expenses, earlier. File 2009 taxes online for free If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. File 2009 taxes online for free This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. File 2009 taxes online for free If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. File 2009 taxes online for free Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. File 2009 taxes online for free Your employer will report the total in box 1 of your Form W-2. File 2009 taxes online for free Example. File 2009 taxes online for free To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. File 2009 taxes online for free Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. File 2009 taxes online for free Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. File 2009 taxes online for free These payments are made to persons displaced from their homes, businesses, or farms by federal projects. File 2009 taxes online for free Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. File 2009 taxes online for free See Reimbursements included in income, later. File 2009 taxes online for free Reimbursements excluded from income. File 2009 taxes online for free   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. File 2009 taxes online for free These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. File 2009 taxes online for free Your employer should report these reimbursements on your Form W-2, box 12, with Code P. File 2009 taxes online for free    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). File 2009 taxes online for free Expenses deducted in earlier year. File 2009 taxes online for free   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. File 2009 taxes online for free Your employer should show the amount of your reimbursement in box 12 of your Form W-2. File 2009 taxes online for free Reimbursements included in income. File 2009 taxes online for free   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. File 2009 taxes online for free See Nonaccountable Plans under Types of Reimbursement Plans, earlier. File 2009 taxes online for free Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. File 2009 taxes online for free This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. File 2009 taxes online for free It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. File 2009 taxes online for free Reimbursement for deductible and nondeductible expenses. File 2009 taxes online for free    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. File 2009 taxes online for free Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. File 2009 taxes online for free Amount of income tax withheld. File 2009 taxes online for free   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. File 2009 taxes online for free It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. File 2009 taxes online for free   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. File 2009 taxes online for free The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. File 2009 taxes online for free Estimated tax. File 2009 taxes online for free    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. File 2009 taxes online for free For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. File 2009 taxes online for free How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. File 2009 taxes online for free For a quick overview, see Table 2, later. File 2009 taxes online for free Form 3903 Use Form 3903 to figure your moving expense deduction. File 2009 taxes online for free Use a separate Form 3903 for each move for which you are deducting expenses. File 2009 taxes online for free Do not file Form 3903 if all of the following apply. File 2009 taxes online for free You moved to a location outside the United States in an earlier year. File 2009 taxes online for free You are claiming only storage fees while you were away from the United States. File 2009 taxes online for free Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. File 2009 taxes online for free Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. File 2009 taxes online for free If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. File 2009 taxes online for free Completing Form 3903. File 2009 taxes online for free   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. File 2009 taxes online for free If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). File 2009 taxes online for free Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. File 2009 taxes online for free This excluded amount should be identified on Form W-2, box 12, with code P. File 2009 taxes online for free Expenses greater than reimbursement. File 2009 taxes online for free   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. File 2009 taxes online for free This is your moving expense deduction. File 2009 taxes online for free Expenses equal to or less than reimbursement. File 2009 taxes online for free    If line 3 is equal to or less than line 4, you have no moving expense deduction. File 2009 taxes online for free Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. File 2009 taxes online for free Table 2. File 2009 taxes online for free Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. File 2009 taxes online for free . File 2009 taxes online for free . File 2009 taxes online for free AND you have. File 2009 taxes online for free . File 2009 taxes online for free . File 2009 taxes online for free THEN. File 2009 taxes online for free . File 2009 taxes online for free . File 2009 taxes online for free your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. File 2009 taxes online for free your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. File 2009 taxes online for free your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. File 2009 taxes online for free your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. File 2009 taxes online for free no reimbursement moving expenses file Form 3903 showing all allowable  expenses. File 2009 taxes online for free * * See Deductible Moving Expenses, earlier, for allowable expenses. File 2009 taxes online for free    Where to deduct. File 2009 taxes online for free   Deduct your moving expenses on Form 1040, line 26. File 2009 taxes online for free The amount of moving expenses you can deduct is shown on Form 3903, line 5. File 2009 taxes online for free    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. File 2009 taxes online for free   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. File 2009 taxes online for free Expenses not reimbursed. File 2009 taxes online for free   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. File 2009 taxes online for free Example. File 2009 taxes online for free In December 2012, your employer transferred you to another city in the United States, where you still work. File 2009 taxes online for free You are single and were not reimbursed for your moving expenses. File 2009 taxes online for free In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. File 2009 taxes online for free In January 2013, you paid for travel to the new city. File 2009 taxes online for free You can deduct these additional expenses on your 2013 tax return. File 2009 taxes online for free Expenses reimbursed. File 2009 taxes online for free   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. File 2009 taxes online for free If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. File 2009 taxes online for free See Choosing when to deduct, next. File 2009 taxes online for free   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. File 2009 taxes online for free Choosing when to deduct. File 2009 taxes online for free   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. File 2009 taxes online for free How to make the choice. File 2009 taxes online for free   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. File 2009 taxes online for free    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. File 2009 taxes online for free Illustrated Example Tom and Peggy Smith are married and have two children. File 2009 taxes online for free They owned a home in Detroit where Tom worked. File 2009 taxes online for free On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. File 2009 taxes online for free Peggy flew to San Diego on March 1 to look for a new home. File 2009 taxes online for free She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. File 2009 taxes online for free The Smiths sold their Detroit home for $1,500 less than they paid for it. File 2009 taxes online for free They contracted to have their personal effects moved to San Diego on April 3. File 2009 taxes online for free The family drove to San Diego where they found that their new home was not finished. File 2009 taxes online for free They stayed in a nearby motel until the house was ready on May 1. File 2009 taxes online for free On April 10, Tom went to work in the San Diego plant where he still works. File 2009 taxes online for free Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. File 2009 taxes online for free ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. File 2009 taxes online for free His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. File 2009 taxes online for free Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. File 2009 taxes online for free The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. File 2009 taxes online for free His employer identified this amount with code P. File 2009 taxes online for free The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. File 2009 taxes online for free Tom must include this amount on Form 1040, line 7. File 2009 taxes online for free The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. File 2009 taxes online for free Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. File 2009 taxes online for free To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. File 2009 taxes online for free Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. File 2009 taxes online for free He also enters his deduction, $1,200, on Form 1040, line 26. File 2009 taxes online for free Nondeductible expenses. File 2009 taxes online for free   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. File 2009 taxes online for free Item 1 — pre-move househunting expenses of $524. File 2009 taxes online for free Item 2 — the $25,000 down payment on the San Diego home. File 2009 taxes online for free If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. File 2009 taxes online for free Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. File 2009 taxes online for free The commission is used to figure the gain or loss on the sale. File 2009 taxes online for free Item 4 — the $1,500 loss on the sale of the Detroit home. File 2009 taxes online for free Item 6 — the $320 expense for meals while driving to San Diego. File 2009 taxes online for free (However, the lodging and car expenses are deductible. File 2009 taxes online for free ) Item 7 — temporary living expenses of $3,730. File 2009 taxes online for free    This image is too large to be displayed in the current screen. File 2009 taxes online for free Please click the link to view the image. File 2009 taxes online for free 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. File 2009 taxes online for free You can deduct your unreimbursed moving expenses. File 2009 taxes online for free A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. File 2009 taxes online for free The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. File 2009 taxes online for free Spouse and dependents. File 2009 taxes online for free   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. File 2009 taxes online for free   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. File 2009 taxes online for free Services or reimbursements provided by government. File 2009 taxes online for free   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. File 2009 taxes online for free In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. File 2009 taxes online for free However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. File 2009 taxes online for free   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. File 2009 taxes online for free You can deduct the expenses that are more than your reimbursements. File 2009 taxes online for free See Deductible Moving Expenses, earlier. File 2009 taxes online for free How to complete Form 3903 for members of the Armed Forces. File 2009 taxes online for free    Take the following steps. File 2009 taxes online for free Complete lines 1 through 3 of the form, using your actual expenses. File 2009 taxes online for free Do not include any expenses for moving services provided by the government. File 2009 taxes online for free Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. File 2009 taxes online for free Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. File 2009 taxes online for free Do not include the value of moving or storage services provided by the government. File 2009 taxes online for free Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. File 2009 taxes online for free Complete line 5. File 2009 taxes online for free If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. File 2009 taxes online for free This is your moving expense deduction. File 2009 taxes online for free If line 3 is equal to or less than line 4, you do not have a moving expense deduction. File 2009 taxes online for free Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. File 2009 taxes online for free If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. File 2009 taxes online for free    Do not deduct any expenses for moving or storage services provided by the government. File 2009 taxes online for free How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File 2009 taxes online for free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File 2009 taxes online for free Free help with your tax return. File 2009 taxes online for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2009 taxes online for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File 2009 taxes online for free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2009 taxes online for free 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. 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File 2009 taxes online for free Visit AARP's website to find the nearest Tax-Aide location. File 2009 taxes online for free Research your tax questions. File 2009 taxes online for free Search publications and instructions by topic or keyword. File 2009 taxes online for free Read the Internal Revenue Code, regulations, or other official guidance. File 2009 taxes online for free Read Internal Revenue Bulletins. File 2009 taxes online for free Sign up to receive local and national tax news by email. File 2009 taxes online for free Phone. File 2009 taxes online for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 2009 taxes online for free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File 2009 taxes online for free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File 2009 taxes online for free Call to locate the nearest volunteer help site, 1-800-906-9887. File 2009 taxes online for free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2009 taxes online for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2009 taxes online for free Most VITA and TCE sites offer free electronic filing. File 2009 taxes online for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 2009 taxes online for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2009 taxes online for free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File 2009 taxes online for free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File 2009 taxes online for free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2009 taxes online for free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2009 taxes online for free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2009 taxes online for free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2009 taxes online for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2009 taxes online for free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File 2009 taxes online for free You should receive your order within 10 business days. File 2009 taxes online for free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File 2009 taxes online for free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File 2009 taxes online for free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File 2009 taxes online for free Call to ask tax questions, 1-800-829-1040. File 2009 taxes online for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2009 taxes online for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2009 taxes online for free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File 2009 taxes online for free gsa. File 2009 taxes online for free gov/fedrelay. File 2009 taxes online for free Walk-in. File 2009 taxes online for free You can find a selection of forms, publications and services — in-person, face-to-face. File 2009 taxes online for free Products. File 2009 taxes online for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2009 taxes online for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2009 taxes online for free Services. File 2009 taxes online for free You can walk in to your local TAC most business days for personal, face-to-face tax help. File 2009 taxes online for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2009 taxes online for free 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. File 2009 taxes online for free No appointment is necessary—just walk in. File 2009 taxes online for free Before visiting, check www. File 2009 taxes online for free irs. File 2009 taxes online for free gov/localcontacts for hours of operation and services provided. File 2009 taxes online for free Mail. File 2009 taxes online for free You can send your order for forms, instructions, and publications to the address below. File 2009 taxes online for free You should receive a response within 10 business days after your request is received. File 2009 taxes online for free  Internal Revenue Service 1201 N. File 2009 taxes online for free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File 2009 taxes online for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2009 taxes online for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2009 taxes online for free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File 2009 taxes online for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File 2009 taxes online for free You face (or your business is facing) an immediate threat of adverse action. File 2009 taxes online for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2009 taxes online for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File 2009 taxes online for free Here's why we can help: TAS is an independent organization within the IRS. File 2009 taxes online for free Our advocates know how to work with the IRS. File 2009 taxes online for free Our services are free and tailored to meet your needs. File 2009 taxes online for free We have offices in every state, the District of Columbia, and Puerto Rico. File 2009 taxes online for free How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File 2009 taxes online for free irs. File 2009 taxes online for free gov/advocate, or call us toll-free at 1-877-777-4778. File 2009 taxes online for free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2009 taxes online for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2009 taxes online for free irs. File 2009 taxes online for free gov/sams. File 2009 taxes online for free Low Income Taxpayer Clinics. File 2009 taxes online for free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File 2009 taxes online for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2009 taxes online for free Visit www. File 2009 taxes online for free TaxpayerAdvocate. File 2009 taxes online for free irs. File 2009 taxes online for free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2009 taxes online for free Prev  Up  Next   Home   More Online Publications