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File ez online Index A Alien Resident, Resident alien. File ez online American Institute in Taiwan, U. File ez online S. File ez online employees of, American Institute in Taiwan. File ez online American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. File ez online Last year, Bona fide resident for part of a year. File ez online Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. File ez online , Reassignment. File ez online Treaty provisions, Special agreements and treaties. File ez online Voting by absentee ballot, Effect of voting by absentee ballot. File ez online Waiver of time requirements, Waiver of Time Requirements, U. File ez online S. File ez online Travel Restrictions C Camps, foreign, Foreign camps. File ez online Carryover of housing deduction, Carryover. File ez online Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. File ez online Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. File ez online , Earned income credit. File ez online Foreign tax, Foreign tax credit. File ez online , Taxes of Foreign Countries and U. File ez online S. File ez online Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. File ez online S. File ez online Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. File ez online Social security number, Social security number. File ez online Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. File ez online E Earned income Foreign, Foreign Earned Income, Foreign camps. File ez online , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. File ez online Earned income credit, Earned income credit. File ez online , Earned income credit. File ez online Employer-provided amounts, Employer-provided amounts. File ez online Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. File ez online Meals and lodging, Exclusion of Meals and Lodging U. File ez online S. File ez online possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. File ez online Meeting bona fide residence or physical presence test, Extension of time to meet tests. File ez online F Fellowships, Scholarships and fellowships. File ez online Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. File ez online Figuring U. File ez online S. File ez online income tax, Figuring actual tax. File ez online Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. File ez online Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. File ez online , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. File ez online Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. File ez online , Publication 54 - Additional Material Household, second, Second foreign household. File ez online Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. File ez online Foreign earned income Defined, Foreign Earned Income, More information. File ez online U. File ez online S. File ez online Government employees, U. File ez online S. File ez online Government Employees, More information. File ez online Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. File ez online Foreign tax credit, Foreign tax credit or deduction. File ez online Income received after year earned, Paid in year following work. File ez online , Example. File ez online Limit, Limit on Excludable Amount, Physical presence test. File ez online , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. File ez online Part-year exclusion, Part-year exclusion. File ez online Physical presence test, maximum exclusion, Physical presence test. File ez online Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. File ez online Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. File ez online Foreign tax credit, Foreign tax credit or deduction. File ez online Foreign housing exclusion/deduction Carryover of deduction, Carryover. File ez online Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. File ez online Housing amount, Housing Amount Housing expenses, Housing expenses. File ez online Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. File ez online Second foreign household, Second foreign household. File ez online Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. File ez online , Foreign tax credit or deduction. File ez online Foreign taxes Credit for, Foreign tax credit. File ez online , Taxes of Foreign Countries and U. File ez online S. File ez online Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. File ez online S. File ez online Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. File ez online Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. File ez online , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. File ez online 2350, How to get an extension. File ez online 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. File ez online 4868, Automatic 6-month extension. File ez online 673, Statement. File ez online 8689, Non-USVI resident with USVI income. File ez online 8822, Reminders W-4, Foreign tax credit. File ez online Free tax services, Free help with your tax return. File ez online Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. File ez online Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. File ez online Where to file, Resident of Guam. File ez online H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. File ez online Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. File ez online Expenses, Housing expenses. File ez online I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. File ez online Blocked, Blocked Income Community, Community income. File ez online Corporation, Income from a corporation. File ez online Earned, Foreign Earned Income, Foreign camps. File ez online , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. File ez online Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. File ez online Pensions and annuities, Pensions and annuities. File ez online , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. File ez online Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. File ez online Reimbursement of moving expenses, Reimbursement of moving expenses. File ez online Rental, Rental income. File ez online Royalties, Royalties. File ez online Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. File ez online Source of, Source of Earned Income Stock options, Stock options. File ez online Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. File ez online Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. File ez online Income exclusion, Limit on Excludable Amount, Physical presence test. File ez online Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. File ez online N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. File ez online Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. File ez online Where to file, Resident of the Commonwealth of the Northern Mariana Islands. File ez online P Part-year exclusion, Part-year exclusion. File ez online Pay for personal services, Earned income. File ez online , Common Benefits Paying U. File ez online S. File ez online tax in foreign currency, Paying U. File ez online S. File ez online tax in foreign currency. File ez online Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. File ez online , Common Benefits Withholding from, Withholding from pension payments. File ez online Physical presence test 12-month period, How to figure the 12-month period. File ez online Defined, Physical Presence Test Maximum exclusion, Physical presence test. File ez online Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. File ez online S. File ez online Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. File ez online S. File ez online Virgin Islands Residents of, Puerto Rico. File ez online Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. File ez online Employee expenses, Reimbursement of employee expenses. File ez online Moving expenses, Reimbursement of moving expenses. File ez online Resident alien defined, Resident alien. File ez online Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. File ez online Second foreign household, Second foreign household. File ez online , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. File ez online Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. File ez online T Taiwan, American Institute in, American Institute in Taiwan. File ez online Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. File ez online Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. File ez online Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. File ez online S. File ez online Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. File ez online S. File ez online Government employees, U. File ez online S. File ez online Government Employees, More information. File ez online U. File ez online S. File ez online Virgin Islands Possession exclusion, Puerto Rico and U. File ez online S. File ez online Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. File ez online Residents of, Resident of U. File ez online S. File ez online Virgin Islands (USVI). File ez online Where to file, Resident of U. File ez online S. File ez online Virgin Islands (USVI). File ez online W Waiver of time requirements, Waiver of Time Requirements, U. File ez online S. File ez online Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. File ez online , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. File ez online Guam residents, Resident of Guam. File ez online No legal residence in U. File ez online S. File ez online , Where To File Virgin Islands residents, nonresidents, Resident of U. File ez online S. File ez online Virgin Islands (USVI). File ez online Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. File ez online Prev  Up     Home   More Online Publications
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Understanding your CP504 Notice

You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it explains your due date, amount due, and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is telling you that we intend to issue a levy against your state tax refund because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.

What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

How much time do I have?
You must pay your balance due by the due date shown on your notice.

What happens if I don't pay or contact the IRS?
If you don't pay the amount due, we may seize ("levy") any state tax refund to which you're entitled. This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).

If you still have an outstanding balance after we seize ("levy") your state tax refund, we may send you a notice giving you a right to a hearing before the IRS Office of Appeals, if you have not already received such a notice. We may then seize ("levy") or take possession of your other property or your rights to property. Property includes:

  • Wages, real estate commissions, and other income
  • Bank accounts
  • Business assets
  • Personal assets (including your car and home)
  • Social Security benefits

If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.

If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree or have already taken corrective action?
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 05-Mar-2014

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File ez online 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 ez online Your move is closely related to the start of work. File ez online You meet the distance test. File ez online You meet the time test. File ez online 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 ez online Retirees, survivors, and Armed Forces members. File ez online   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. File ez online These rules are discussed later in this publication. File ez online 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 ez online Closely related in time. File ez online   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 ez online 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 ez online    Figure A. File ez online Illustration of Distance Test Please click here for the text description of the image. File ez online 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 ez online Example. File ez online Your family moved more than a year after you started work at a new location. File ez online You delayed the move for 18 months to allow your child to complete high school. File ez online You can deduct your moving expenses. File ez online Closely related in place. File ez online   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 ez online 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 ez online Home defined. File ez online   Your home means your main home (residence). File ez online It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. File ez online It does not include other homes owned or kept up by you or members of your family. File ez online It also does not include a seasonal home, such as a summer beach cottage. File ez online Your former home means your home before you left for your new job location. File ez online Your new home means your home within the area of your new job location. File ez online Retirees or survivors. File ez online   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 ez online You must have worked outside the United States or be a survivor of someone who did. File ez online See Retirees or Survivors Who Move to the United States, later. File ez online 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 ez online 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 ez online You can use Worksheet 1 to see if you meet this test. File ez online Worksheet 1. File ez online Distance Test   Note. File ez online Members of the Armed Forces may not have to meet this test. File ez online See Members of the Armed Forces. File ez online     1. File ez online Enter the number of miles from your old home to your new workplace 1. File ez online miles 2. File ez online Enter the number of miles from your old home to your old workplace 2. File ez online miles 3. File ez online Subtract line 2 from line 1. File ez online If zero or less, enter -0- 3. File ez online miles 4. File ez online Is line 3 at least 50 miles? □ Yes. File ez online You meet this test. File ez online  □ No. File ez online You do not meet this test. File ez online You cannot deduct your moving expenses. File ez online The distance between a job location and your home is the shortest of the more commonly traveled routes between them. File ez online The distance test considers only the location of your former home. File ez online It does not take into account the location of your new home. File ez online See Figure A, earlier. File ez online Example. File ez online You moved to a new home less than 50 miles from your former home because you changed main job locations. File ez online Your old main job location was 3 miles from your former home. File ez online Your new main job location is 60 miles from that home. File ez online 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 ez online First job or return to full-time work. File ez online   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 ez online   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 ez online Armed Forces. File ez online   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 ez online See Members of the Armed Forces, later. File ez online Main job location. File ez online   Your main job location is usually the place where you spend most of your working time. File ez online This could be your office, plant, store, shop, or other location. File ez online 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 ez online Union members. File ez online   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 ez online More than one job. File ez online   If you have more than one job at any time, your main job location depends on the facts in each case. File ez online 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 ez online    Table 1. File ez online Satisfying the Time Test for Employees and Self-Employed Persons IF you are. File ez online . File ez online . File ez online THEN you satisfy the time test by meeting the. File ez online . File ez online . File ez online an employee 39-week test for employees. File ez online self-employed 78-week test for self-employed persons. File ez online 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 ez online Your principal place of work  determines which test applies. File ez online both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. File ez online Time Test To deduct your moving expenses, you also must meet one of the following two time tests. File ez online The time test for employees. File ez online The time test for self-employed persons. File ez online Both of these tests are explained below. File ez online See Table 1, below, for a summary of these tests. File ez online You can deduct your moving expenses before you meet either of the time tests. File ez online See Time Test Not Yet Met, later. File ez online 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 ez online Full-time employment depends on what is usual for your type of work in your area. File ez online For purposes of this test, the following four rules apply. File ez online You count only your full-time work as an employee, not any work you do as a self-employed person. File ez online You do not have to work for the same employer for all 39 weeks. File ez online You do not have to work 39 weeks in a row. File ez online You must work full time within the same general commuting area for all 39 weeks. File ez online Temporary absence from work. File ez online   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 ez online 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 ez online Seasonal work. File ez online   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 ez online 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 ez online    Figure B. File ez online Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. File ez online 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 ez online For purposes of the time test for self-employed persons, the following three rules apply. File ez online You count any full-time work you do either as an employee or as a self-employed person. File ez online 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 ez online You must work within the same general commuting area for all 78 weeks. File ez online Example. File ez online You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. File ez online You pay moving expenses in 2013 and 2014 in connection with this move. File ez online 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 ez online 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 ez online 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 ez online You have until December 1, 2015, to satisfy this requirement. File ez online Self-employment. File ez online   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 ez online 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 ez online Full-time work. File ez online   You can count only those weeks during which you work full time as a week of work. File ez online Whether you work full time during any week depends on what is usual for your type of work in your area. File ez online For example, you are a self-employed dentist and maintain office hours 4 days a week. File ez online 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 ez online Temporary absence from work. File ez online   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 ez online Seasonal trade or business. File ez online   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 ez online The off-season must be less than 6 months and you must work full time before and after the off-season. File ez online Example. File ez online You own and operate a motel at a beach resort. File ez online The motel is closed for 5 months during the off-season. File ez online You work full time as the operator of the motel before and after the off-season. File ez online You are considered self-employed on a full-time basis during the weeks of the off-season. File ez online   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. File ez online Example. File ez online 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 ez online He generally worked at the shop about 40 hours each week. File ez online 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 ez online Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. File ez online    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 ez online 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 ez online However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. File ez online 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 ez online 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 ez online 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 ez online See When To Deduct Expenses later, for more details. File ez online Failure to meet the time test. File ez online    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 ez online Example. File ez online You arrive in the general area of your new job location, as an employee, on September 15, 2013. File ez online 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 ez online 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 ez online Exceptions to the Time Test You do not have to meet the time test if one of the following applies. File ez online You are in the Armed Forces and you moved because of a permanent change of station. File ez online See Members of the Armed Forces , later. File ez online Your main job location was outside the United States and you moved to the United States because you retired. File ez online See Retirees or Survivors Who Move to the United States, later. File ez online You are the survivor of a person whose main job location at the time of death was outside the United States. File ez online See Retirees or Survivors Who Move to the United States, later. File ez online Your job at the new location ends because of death or disability. File ez online You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. File ez online 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 ez online 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 ez online However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. File ez online 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 ez online United States defined. File ez online   For this section of this publication, the term “United States” includes the possessions of the United States. File ez online Retirees who were working abroad. File ez online   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. File ez online However, both your former main job location and your former home must have been outside the United States. File ez online Permanently retired. File ez online   You are considered permanently retired when you cease gainful full-time employment or self-employment. File ez online 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 ez online 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 ez online Decedents. File ez online   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 ez online The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. File ez online   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. File ez online For more information, see Publication 559, Survivors, Executors, and Administrators. File ez online Survivors of decedents who were working abroad. File ez online   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 ez online The move is to a home in the United States. File ez online The move begins within 6 months after the decedent's death. File ez online (When a move begins is described below. File ez online ) The move is from the decedent's former home. File ez online The decedent's former home was outside the United States. File ez online The decedent's former home was also your home. File ez online When a move begins. File ez online   A move begins when one of the following events occurs. File ez online 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 ez online Your household goods and personal effects are packed and on the way to your home in the United States. File ez online You leave your former home to travel to your new home in the United States. File ez online 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 ez online You cannot deduct any expenses for meals. File ez online Reasonable expenses. File ez online   You can deduct only those expenses that are reasonable for the circumstances of your move. File ez online 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 ez online 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 ez online Example. File ez online Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. File ez online On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. File ez online 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 ez online Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. File ez online Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. File ez online Travel by car. File ez online   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 ez online 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 ez online You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. File ez online Member of your household. File ez online   You can deduct moving expenses you pay for yourself and members of your household. File ez online A member of your household is anyone who has both your former and new home as his or her home. File ez online It does not include a tenant or employee, unless that person is your dependent. File ez online 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 ez online Your move may be from one U. File ez online S. File ez online location to another or from a foreign country to the United States. File ez online Household goods and personal effects. File ez online   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 ez online 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 ez online   If you use your own car to move your things, see Travel by car, earlier. File ez online   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. File ez online   You can deduct the cost of shipping your car and your household pets to your new home. File ez online   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. File ez online Your deduction is limited to the amount it would have cost to move them from your former home. File ez online Example. File ez online Paul Brown has been living and working in North Carolina for the last 4 years. File ez online Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. File ez online Paul got a job in Washington, DC. File ez online 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 ez online It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. File ez online He can deduct only $1,800 of the $3,000 he paid. File ez online The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). File ez online You cannot deduct the cost of moving furniture you buy on the way to your new home. File ez online   Storage expenses. File ez online   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 ez online Travel expenses. File ez online   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 ez online This includes expenses for the day you arrive. File ez online    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 ez online   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 ez online   The members of your household do not have to travel together or at the same time. File ez online However, you can only deduct expenses for one trip per person. File ez online If you use your own car, see Travel by car, earlier. File ez online Example. File ez online   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. File ez online Josh drove the family car to Washington, DC, a trip of 1,100 miles. File ez online His expenses were $264. File ez online 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 ez online 00. File ez online One week later, Robyn flew from Minneapolis to Washington, DC. File ez online Her only expense was her $400 plane ticket. File ez online The Blacks' deduction is $854. File ez online 00 (Josh's $454. File ez online 00 + Robyn's $400). File ez online 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 ez online You must meet the requirements under Who Can Deduct Moving Expenses , earlier. File ez online Deductible expenses. File ez online   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. File ez online The cost of moving household goods and personal effects from your former home to your new home. File ez online The cost of traveling (including lodging) from your former home to your new home. File ez online The cost of moving household goods and personal effects to and from storage. File ez online The cost of storing household goods and personal effects while you are at the new job location. File ez online The first two items were explained earlier under Moves to Locations in the United States . File ez online The last two items are discussed, later. File ez online Moving goods and effects to and from storage. File ez online   You can deduct the reasonable expenses of moving your personal effects to and from storage. File ez online Storage expenses. File ez online   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 ez online Moving expenses allocable to excluded foreign income. File ez online   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 ez online You may also be able to claim a foreign housing exclusion or deduction. File ez online 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 ez online    Publication 54, Tax Guide for U. File ez online S. File ez online Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. File ez online You can get the publication from most U. File ez online S. File ez online embassies and consulates, or see How To Get Tax Help at the end of this publication. File ez online Nondeductible Expenses You cannot deduct the following items as moving expenses. File ez online Any part of the purchase price of your new home. File ez online Car tags. File ez online Driver's license. File ez online Expenses of buying or selling a home (including closing costs, mortgage fees, and points). File ez online Expenses of entering into or breaking a lease. File ez online Home improvements to help sell your home. File ez online Loss on the sale of your home. File ez online Losses from disposing of memberships in clubs. File ez online Mortgage penalties. File ez online Pre-move househunting expenses. File ez online Real estate taxes. File ez online Refitting of carpet and draperies. File ez online Return trips to your former residence. File ez online Security deposits (including any given up due to the move). File ez online Storage charges except those incurred in transit and for foreign moves. File ez online No double deduction. File ez online   You cannot take a moving expense deduction and a business expense deduction for the same expenses. File ez online You must decide if your expenses are deductible as moving expenses or as business expenses. File ez online 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 ez online 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 ez online   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. File ez online Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. File ez online It covers reimbursements for any of your moving expenses discussed in this publication. File ez online It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. File ez online 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 ez online 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 ez online Your employer should tell you what method of reimbursement is used and what records are required. File ez online Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. File ez online 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 ez online 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 ez online You must adequately account to your employer for these expenses within a reasonable period of time. File ez online You must return any excess reimbursement or allowance within a reasonable period of time. File ez online Adequate accounting. File ez online   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 ez online Documentation includes receipts, canceled checks, and bills. File ez online Reasonable period of time. File ez online   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. File ez online 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 ez online You receive an advance within 30 days of the time you have an expense. File ez online You adequately account for your expenses within 60 days after they were paid or incurred. File ez online You return any excess reimbursement within 120 days after the expense was paid or incurred. File ez online 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 ez online Excess reimbursement. File ez online   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 ez online Returning excess reimbursements. File ez online   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. File ez online Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. File ez online 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 ez online You meet accountable plan rules. File ez online   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 ez online Instead, your employer should include the reimbursements in box 12 of your Form W-2. File ez online Example. File ez online You lived in Boston and accepted a job in Atlanta. File ez online 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 ez online Your employer will include the reimbursement on your Form W-2, box 12, with Code P. File ez online 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 ez online You do not meet accountable plan rules. File ez online   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. File ez online   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 ez online The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). File ez online Reimbursement of nondeductible expenses. File ez online   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. File ez online 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 ez online 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 ez online Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. File ez online In addition, the following payments will be treated as paid under a nonaccountable plan. File ez online Excess reimbursements you fail to return to your employer. File ez online Reimbursements of nondeductible expenses. File ez online See Reimbursement of nondeductible expenses, earlier. File ez online 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 ez online This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. File ez online If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. File ez online Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. File ez online Your employer will report the total in box 1 of your Form W-2. File ez online Example. File ez online 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 ez online 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 ez online 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 ez online These payments are made to persons displaced from their homes, businesses, or farms by federal projects. File ez online 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 ez online See Reimbursements included in income, later. File ez online Reimbursements excluded from income. File ez online   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 ez online These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. File ez online Your employer should report these reimbursements on your Form W-2, box 12, with Code P. File ez online    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 ez online Expenses deducted in earlier year. File ez online   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 ez online Your employer should show the amount of your reimbursement in box 12 of your Form W-2. File ez online Reimbursements included in income. File ez online   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 ez online See Nonaccountable Plans under Types of Reimbursement Plans, earlier. File ez online Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. File ez online This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. File ez online It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. File ez online Reimbursement for deductible and nondeductible expenses. File ez online    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 ez online Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. File ez online Amount of income tax withheld. File ez online   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. File ez online 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 ez online   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. File ez online The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. File ez online Estimated tax. File ez online    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 ez online For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. File ez online 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 ez online For a quick overview, see Table 2, later. File ez online Form 3903 Use Form 3903 to figure your moving expense deduction. File ez online Use a separate Form 3903 for each move for which you are deducting expenses. File ez online Do not file Form 3903 if all of the following apply. File ez online You moved to a location outside the United States in an earlier year. File ez online You are claiming only storage fees while you were away from the United States. File ez online Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. File ez online 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 ez online 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 ez online Completing Form 3903. File ez online   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. File ez online 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 ez online Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. File ez online This excluded amount should be identified on Form W-2, box 12, with code P. File ez online Expenses greater than reimbursement. File ez online   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 ez online This is your moving expense deduction. File ez online Expenses equal to or less than reimbursement. File ez online    If line 3 is equal to or less than line 4, you have no moving expense deduction. File ez online Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. File ez online Table 2. File ez online Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. File ez online . File ez online . File ez online AND you have. File ez online . File ez online . File ez online THEN. File ez online . File ez online . File ez online 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 ez online 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 ez online 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 ez online 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 ez online no reimbursement moving expenses file Form 3903 showing all allowable  expenses. File ez online * * See Deductible Moving Expenses, earlier, for allowable expenses. File ez online    Where to deduct. File ez online   Deduct your moving expenses on Form 1040, line 26. File ez online The amount of moving expenses you can deduct is shown on Form 3903, line 5. File ez online    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. File ez online   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. File ez online Expenses not reimbursed. File ez online   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. File ez online Example. File ez online In December 2012, your employer transferred you to another city in the United States, where you still work. File ez online You are single and were not reimbursed for your moving expenses. File ez online In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. File ez online In January 2013, you paid for travel to the new city. File ez online You can deduct these additional expenses on your 2013 tax return. File ez online Expenses reimbursed. File ez online   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 ez online 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 ez online See Choosing when to deduct, next. File ez online   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 ez online Choosing when to deduct. File ez online   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 ez online How to make the choice. File ez online   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 ez online    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. File ez online Illustrated Example Tom and Peggy Smith are married and have two children. File ez online They owned a home in Detroit where Tom worked. File ez online On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. File ez online Peggy flew to San Diego on March 1 to look for a new home. File ez online She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. File ez online The Smiths sold their Detroit home for $1,500 less than they paid for it. File ez online They contracted to have their personal effects moved to San Diego on April 3. File ez online The family drove to San Diego where they found that their new home was not finished. File ez online They stayed in a nearby motel until the house was ready on May 1. File ez online On April 10, Tom went to work in the San Diego plant where he still works. File ez online 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 ez online ) 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 ez online His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. File ez online 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 ez online 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 ez online His employer identified this amount with code P. File ez online The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. File ez online Tom must include this amount on Form 1040, line 7. File ez online 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 ez online Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. File ez online To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. File ez online 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 ez online He also enters his deduction, $1,200, on Form 1040, line 26. File ez online Nondeductible expenses. File ez online   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. File ez online Item 1 — pre-move househunting expenses of $524. File ez online Item 2 — the $25,000 down payment on the San Diego home. File ez online 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 ez online Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. File ez online The commission is used to figure the gain or loss on the sale. File ez online Item 4 — the $1,500 loss on the sale of the Detroit home. File ez online Item 6 — the $320 expense for meals while driving to San Diego. File ez online (However, the lodging and car expenses are deductible. File ez online ) Item 7 — temporary living expenses of $3,730. File ez online    This image is too large to be displayed in the current screen. File ez online Please click the link to view the image. File ez online 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 ez online You can deduct your unreimbursed moving expenses. File ez online 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 ez online The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. File ez online Spouse and dependents. File ez online   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 ez online   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 ez online Services or reimbursements provided by government. File ez online   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. File ez online 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 ez online 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 ez online   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. File ez online You can deduct the expenses that are more than your reimbursements. File ez online See Deductible Moving Expenses, earlier. File ez online How to complete Form 3903 for members of the Armed Forces. File ez online    Take the following steps. File ez online Complete lines 1 through 3 of the form, using your actual expenses. File ez online Do not include any expenses for moving services provided by the government. File ez online Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. File ez online Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. File ez online Do not include the value of moving or storage services provided by the government. File ez online 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 ez online Complete line 5. File ez online 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 ez online This is your moving expense deduction. File ez online If line 3 is equal to or less than line 4, you do not have a moving expense deduction. File ez online Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. File ez online If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. File ez online    Do not deduct any expenses for moving or storage services provided by the government. File ez online How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File ez online 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 ez online Free help with your tax return. File ez online   Free help in preparing your return is available nationwide from IRS-certified volunteers. File ez online 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 ez online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File ez online 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. File ez online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File ez online To find the nearest VITA or TCE site, visit IRS. File ez online gov or call 1-800-906-9887. File ez online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File ez online To find the nearest AARP Tax-Aide site, visit AARP's website at www. File ez online aarp. File ez online org/money/taxaide or call 1-888-227-7669. File ez online   For more information on these programs, go to IRS. File ez online gov and enter “VITA” in the search box. File ez online Internet. File ez online IRS. File ez online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File ez online Apply for an Employer Identification Number (EIN). File ez online Go to IRS. File ez online gov and enter Apply for an EIN in the search box. File ez online Request an Electronic Filing PIN by going to IRS. File ez online gov and entering Electronic Filing PIN in the search box. File ez online Check the status of your 2013 refund with Where's My Refund? Go to IRS. File ez online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File ez online 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 ez online Check the status of your amended return. File ez online Go to IRS. File ez online gov and enter Where's My Amended Return in the search box. File ez online Download forms, instructions, and publications, including some accessible versions. File ez online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File ez online gov or IRS2Go. File ez online Tax return and tax account transcripts are generally available for the current year and past three years. File ez online Figure your income tax withholding with the IRS Withholding Calculator on IRS. File ez online gov. File ez online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File ez online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File ez online gov. File ez online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File ez online gov or IRS2Go. File ez online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File ez online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File ez online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File ez online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File ez online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File ez online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File ez online gov. File ez online 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 ez online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File ez online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File ez online AARP offers the Tax-Aide counseling program as part of the TCE program. File ez online Visit AARP's website to find the nearest Tax-Aide location. File ez online Research your tax questions. File ez online Search publications and instructions by topic or keyword. File ez online Read the Internal Revenue Code, regulations, or other official guidance. File ez online Read Internal Revenue Bulletins. File ez online Sign up to receive local and national tax news by email. File ez online Phone. File ez online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File ez online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File ez online 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 ez online Call to locate the nearest volunteer help site, 1-800-906-9887. File ez online 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 ez online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File ez online Most VITA and TCE sites offer free electronic filing. File ez online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File ez online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File ez online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File ez online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File ez online 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 ez online 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 ez online 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 ez online 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 ez online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File ez online 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 ez online You should receive your order within 10 business days. File ez online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File ez online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File ez online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File ez online Call to ask tax questions, 1-800-829-1040. File ez online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File ez online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File ez online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File ez online gsa. File ez online gov/fedrelay. File ez online Walk-in. File ez online You can find a selection of forms, publications and services — in-person, face-to-face. File ez online Products. File ez online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File ez online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File ez online Services. File ez online You can walk in to your local TAC most business days for personal, face-to-face tax help. File ez online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File ez online 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 ez online No appointment is necessary—just walk in. File ez online Before visiting, check www. File ez online irs. File ez online gov/localcontacts for hours of operation and services provided. File ez online Mail. File ez online You can send your order for forms, instructions, and publications to the address below. File ez online You should receive a response within 10 business days after your request is received. File ez online  Internal Revenue Service 1201 N. File ez online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File ez online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File ez online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File ez online What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File ez online 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 ez online You face (or your business is facing) an immediate threat of adverse action. File ez online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File ez online   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 ez online Here's why we can help: TAS is an independent organization within the IRS. File ez online Our advocates know how to work with the IRS. File ez online Our services are free and tailored to meet your needs. File ez online We have offices in every state, the District of Columbia, and Puerto Rico. File ez online 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 ez online irs. File ez online gov/advocate, or call us toll-free at 1-877-777-4778. File ez online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File ez online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File ez online irs. File ez online gov/sams. File ez online Low Income Taxpayer Clinics. File ez online   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 ez online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File ez online Visit www. File ez online TaxpayerAdvocate. File ez online irs. File ez online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File ez online Prev  Up  Next   Home   More Online Publications