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File For Extension 2012 Taxes

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File For Extension 2012 Taxes

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