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Filing 1040x

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Filing 1040x

Filing 1040x Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. Filing 1040x Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. Filing 1040x Be sure to read both publications. Filing 1040x Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications
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Awards and Recognitions

USA.gov (formerly FirstGov.gov) has won many awards, and has been widely recognized for its information and services since it launched in 2000.


Awards by Date


September 2012

July 2011

August 2010

June 2009

March 2009

  • USA.gov Director winner, Fed 100
  • Government Information Technology Executive Council (GITEC) Project Management Excellence Award for outstanding project management in Collaborative Government/Web 2.0 Vision.

January 2008

  • Government Customer Support Excellence Award Finalist

January 2009

August 2008

May 2008

April 2008

November 2007

  • President's Quality Award – Office of Personnel Management

October 2007

  • Vignette Village 2007 Excellence Award - Vignette Corporation

September 2007

  • WebAward - Web Marketing Association

August 2007

July 2007

February 2007

  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers

September 2006

August 2006

  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University

July 2006

April 2006

March 2006

  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Stockholm Challenge Award Finalist 2006

January 2006

  • Favorite Places on the Web - Chicago Sun Times
  • Hot Sites - USATODAY.com
  • Website of the Day - kdsk.com

December 2005

  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005

September 2005

  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)

June 2005

  • Webby Worthy Award - International Academy of Digital Arts and Sciences

April 2005

  • PC Magazine's Top 100 Classic Sites
  • Kim Komando Cool Site of the Day

January 2005

  • Favorite Website - The Atlanta Journal-Constitution

September 2004

  • IRMCO Team Award Finalist
  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2004

  • Kim Komando Cool Site of the Day

May 2004

  • Top Site of the Day - widders.com

April 2004

  • Forbes.com Best of the Web, Expatriate Resources
  • PC Magazine's Top 100 Classic Sites

March 2004

  • FirstGov (now USA.gov) Director winner, Fed 100

February 2004

January 2004

  • Site of the Day - Charlotte Observer (North Carolina)

December 2003

  • "EContent 100" - EContent Magazine
  • Finalist, World Summit Award - United Nations International Telecommunications Union

November 2003

  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • Cool Site of the Day - coolsiteoftheday.com
  • Top Three Government Sites - WABC TV, New York

October 2003

  • 101 Most Incredibly Useful Sites - PC Magazine

September 2003

  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2003

  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Week - Post-Standard (Syracuse, NY)

May 2003

  • Innovations in American Government Award Winner

March 2003

  • Innovations in American Government Award Finalist
  • PC Magazine's Top 100 Classic Sites

November 2002

  • Innovations in American Government Award Semi-Finalist

July 2002

  • Public Access to Government Information Award - American Association Law Libraries
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

June 2002

  • Best New Government Website - Women's World Magazine
  • Pioneer Award, E-Gov

February 2002

  • Hot Site - USA Today.com

January 2002

  • Excellence.Gov Award Finalist

December 2001

  • Grace Hopper Government Technology Leadership Award

November 2001

  • Federal Line - FederalNewsRadio.com

October 2001

  • Hot Site - USA Today.com
  • Pick of the Week - Yahoo!

August 2001

  • Innovations in American Government Award Finalist

July 2001

  • Hot Site - USA Today.com

June 2001

  • Intergovernmental Solutions Award
  • Site of the Week - The Washington Times
  • Top 100 Sites of the Day - The Legendinc.com
  • Web Map: News You Can Use - USNews.com

May 2001

  • #1 in 100 Top Government Sites - 100.com
  • Golden Web Award (2001-2002)

April 2001

  • Innovations in American Government Award Semi-Finalist
  • Pioneer Award, E-Gov
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Top 100 Sites for Small Business - Entrepreneur Magazine

March 2001

  • Azimuth Award (awarded to Dave Barram and Eric Brewer)
  • FOSE and Chief Information Officers Council of Excellence Award
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com

February 2001

  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Cool Website of the Day - "Topical" Tipworld
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Week - Legal Engine

January 2001

  • Government Computer News Award
  • Hot Site of the Year - USA Today
  • Interesting Worldwide Website - Computer Times
  • Site of the Day - New York Times
  • Vice President's Hammer Award for Reinventing Government

December 2000

  • Site of the Day - E-mazing

November 2000

  • Site of the Month - King County Library (Washington State)

October 2000

  • A - Education World
  • Site of the Week - RefDesk.com
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Month - New York State Library
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library

September 2000

  • Site of the Day - Alpha-Pro Net
  • Site of the Week - University of Texas Southwestern Medical Library

Awards by Title

  • #1 Federal Government Website - Comparing Technology Innovation in the Private and Public Sectors, Brookings Institution
  • #1 in 100 Top Government Sites - 100.com
  • #1 in About.com's Top 20 Essential U.S. Government Websites
  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005
  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University (2003, 2004, 2006, 2007)
  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • 25 Websites We Can't Live Without, Time Magazine
  • 101 Most Incredibly Useful Sites - PC Magazine
  • A - Education World
  • Arroba de oro, ("the golden @") Finalist
  • Azimuth Award
  • Best Government Web Sites: USA.gov - Government Computer News
  • Best New Government Website - Women's World Magazine
  • Best of the Web - Forbes.com
  • Cool Site of the Day - coolsiteoftheday.com
  • Cool Site of the Day - Kim Komando
  • Cool Website of the Day - "Topical" Tipworld
  • "EContent 100" - EContent MagazineExcellence.Gov
  • Excellence.Gov
  • Excellent rating for GovGab.gov blog by blogged.com
  • Fed 100
  • Favorite Places on the Web - Chicago Sun-Times
  • Favorite Website - The Atlanta Journal-Constitution
  • Federal Line - FederalNewsRadio.com
  • FOSE and Chief Information Officers Council of Excellence Award
  • Golden Web Award
  • Government Computer News Award
  • Government Customer Support Excellence Award Finalist
  • Grace Hopper Government Technology Leadership Award
  • Hot Site - USA Today.com
  • Hot Site of the Year - USA Today.com
  • Innovations in American Government Award Winner (2002)
  • Intergovernmental Solutions Award
  • Interesting Worldwide Website - Computer Times
  • IRMCO Team Award Finalist
  • Link You Can't Live Without - WUSA9.com
  • Model of Collaboration - Center for Technology in Government at University at Albany, SUNY
  • Most Effective Federal Web Site at Using Interactive Features to Engage the Public - Brookings Institution
  • Outstanding Federal Civilian Marketing Program, GovMark Council
  • PC Magazine's Top 100 Classic Sites
  • Pick of the Week - Yahoo!
  • Pioneer Award, E-Gov
  • Pioneer Award - Federal Computer Week
  • President's Quality Award – Office of Personnel Management
  • Project Management Excellence in Collaborative Government/Web 2.0 Vision, Government Information Technology Executive Council (GITEC)
  • Public Access to Government Information Award - American Association Law Libraries
  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Site of the Day - Alpha-Pro Net
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Day - E-mazing
  • Site of the Day - Entertainment Weekly
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Day - The New York Times
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Month - King County Library (Washington State)
  • Site of the Month - New York State Library
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library
  • Site of the Week - Legal Engine
  • Site of the Week - Post-Standard (Syracuse, NY)
  • Site of the Week - RefDesk.com
  • Site of the Week - The Washington Times
  • Site of the Week - University of Texas Southwestern Medical Library
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com
  • Stockholm Challenge Award Finalist 2006
  • The 50 Most-Mentioned Agencies on Twitter
  • "The Best of..." - Money Magazine
  • Top 100 Sites for Small Business - Entrepreneur Magazine
  • Top 100 Sites of the Day - The Legendinc.com
  • Top 100 Websites, WEB100.com
  • Top Government Blog, Juggle.com
  • Top Site of the Day - widders.com
  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers
  • Top Three Government Sites - WABC TV, New York
  • U.S. Government Web Sites You Didn't Know You Could Use, lifehacker.com
  • Vice President's Hammer Award for Reinventing Government
  • Vignette Village 2007 Excellence Award - Vignette Corporation
  • WebAward - Web Marketing Association
  • Website of the Day - kdsk.com
  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)
  • Web Map: News You Can Use - USNews.com
  • Webby Awards Official Honoree - International Academy of Digital Arts and Sciences
  • Webby Worthy Award - International Academy of Digital Arts and Sciences
  • World Summit Award Finalist - United Nations International Telecommunications Union
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

The Filing 1040x

Filing 1040x Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Filing 1040x Qualified official extended duty. Filing 1040x ForeclosuresLump Sum Portion of Settlement Payment. Filing 1040x Interest Payment on Lump Sum Portion of Settlement Payment. Filing 1040x Lost Equity Portion of Settlement Payment. Filing 1040x The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Filing 1040x Interest Payment on Lost Equity Portion of Settlement Payment. Filing 1040x Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Filing 1040x Some are included in gross income while others are excluded from gross income. Filing 1040x Included items (Table 1) are subject to tax and must be reported on your tax return. Filing 1040x Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Filing 1040x For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Filing 1040x Table 1. Filing 1040x Included Items These items are included in gross income, unless the pay is for service in a combat zone. Filing 1040x Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Filing 1040x   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Filing 1040x Table 2. Filing 1040x Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Filing 1040x There is no exclusion for the personal use of a government-provided vehicle. Filing 1040x Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Filing 1040x S. Filing 1040x Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Filing 1040x   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Filing 1040x Differential wage payments. Filing 1040x   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Filing 1040x These amounts are taxable and cannot be excluded as combat pay. Filing 1040x Military base realignment and closure benefit. Filing 1040x   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Filing 1040x However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Filing 1040x Any part of the payment that is more than this limit is included in gross income. Filing 1040x For more information about the HAP, see http://hap. Filing 1040x usace. Filing 1040x army. Filing 1040x mil/Overview. Filing 1040x html. Filing 1040x Qualified reservist distribution (QRD). Filing 1040x   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Filing 1040x A QRD is included in gross income and is subject to employment taxes. Filing 1040x The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Filing 1040x Thrift Savings Plan (TSP) distributions. Filing 1040x   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Filing 1040x   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Filing 1040x However, the earnings on the tax-exempt portion of the distribution are taxable. Filing 1040x The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Filing 1040x Roth Thrift Savings Plan (TSP) balance. Filing 1040x   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Filing 1040x Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Filing 1040x Qualified distributions from a Roth TSP are not included in your income. Filing 1040x For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Filing 1040x S. Filing 1040x Civil Service Retirement Benefits. Filing 1040x State bonus payments. Filing 1040x   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Filing 1040x See Combat Zone , later, for a list of designated combat zones. Filing 1040x Foreign Source Income If you are a U. Filing 1040x S. Filing 1040x citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Filing 1040x S. Filing 1040x law allows you to exclude) on your tax return. Filing 1040x This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Filing 1040x This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Filing 1040x Certain taxpayers can exclude income earned in foreign countries. Filing 1040x For 2013, this exclusion amount can be as much as $97,600. Filing 1040x However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Filing 1040x S. Filing 1040x Government. Filing 1040x Employees of the U. Filing 1040x S. Filing 1040x Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Filing 1040x Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Filing 1040x For more information on the exclusion, see Publication 54. Filing 1040x Residents of American Samoa may be able to exclude income from American Samoa. Filing 1040x This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Filing 1040x S. Filing 1040x Government. Filing 1040x If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Filing 1040x S. Filing 1040x Possessions. Filing 1040x Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Filing 1040x S. Filing 1040x military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Filing 1040x S. Filing 1040x possession. Filing 1040x See Publication 570 for more information. Filing 1040x Domicile. Filing 1040x   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Filing 1040x It is not always where you presently live. Filing 1040x Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Filing 1040x The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 1040x Marital status. Filing 1040x   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Filing 1040x The rules may affect your tax liability if you file separate returns or are divorced during the year. Filing 1040x Nevada, Washington, and California domestic partners. Filing 1040x   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Filing 1040x See Form 8958 and Publication 555, Community Property. Filing 1040x Nature of the payment. Filing 1040x   Active duty military pay is subject to community property laws. Filing 1040x Armed Forces retired or retainer pay may be subject to community property laws. Filing 1040x   For more information on community property laws, see Publication 555. Filing 1040x Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Filing 1040x Form W-2 also shows other amounts that you may find important in box 12. Filing 1040x The amounts shown in box 12 are generally preceded by a code. Filing 1040x A list of codes used in box 12 is shown, next. Filing 1040x Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Filing 1040x For more information on these codes, see your Form(s) W-2. Filing 1040x Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Filing 1040x The following adjustments are of particular interest to members of the Armed Forces. Filing 1040x Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Filing 1040x S. Filing 1040x Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Filing 1040x Include all unreimbursed expenses from the time you leave home until the time you return home. Filing 1040x The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Filing 1040x For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Filing 1040x Member of a reserve component. Filing 1040x   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Filing 1040x How to report. Filing 1040x   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Filing 1040x Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Filing 1040x Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Filing 1040x Example. Filing 1040x Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Filing 1040x He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Filing 1040x 5 cents per mile), $300 for meals, and $1,000 for lodging. Filing 1040x He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Filing 1040x Only 50% of his meal expenses are deductible. Filing 1040x He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Filing 1040x He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Filing 1040x He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Filing 1040x Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Filing 1040x However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Filing 1040x The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Filing 1040x The “Retirement plan” box should have a mark in it if you were covered. Filing 1040x For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Filing 1040x Individuals serving in the U. Filing 1040x S. Filing 1040x Armed Forces or in support of the U. Filing 1040x S. Filing 1040x Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Filing 1040x For more information on this extension of deadline provision, see Extension of Deadlines , later. Filing 1040x For more information on IRAs, see Publication 590. Filing 1040x Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Filing 1040x This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Filing 1040x Qualified Reservist Distributions A qualified reservist distribution is defined below. Filing 1040x It is not subject to the 10% additional tax on early distributions from certain retirement plans. Filing 1040x Definition. Filing 1040x   A distribution you receive is a qualified reservist distribution if the following requirements are met. Filing 1040x You were ordered or called to active duty after September 11, 2001. Filing 1040x You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Filing 1040x ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Filing 1040x The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Filing 1040x Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Filing 1040x You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Filing 1040x You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Filing 1040x Limit. Filing 1040x   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Filing 1040x When repayment contributions can be made. Filing 1040x   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Filing 1040x No deduction. Filing 1040x   You cannot deduct qualified reservist repayments. Filing 1040x Figuring your IRA deduction. Filing 1040x   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Filing 1040x Reporting the repayment. Filing 1040x   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Filing 1040x Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Filing 1040x However, 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 these tests. Filing 1040x You can deduct your unreimbursed moving expenses on Form 3903. Filing 1040x Permanent change of station. Filing 1040x   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. Filing 1040x The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Filing 1040x Spouse and dependents. Filing 1040x   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Filing 1040x   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Filing 1040x Services or reimbursements provided by the government. Filing 1040x   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Filing 1040x Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Filing 1040x   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Filing 1040x However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Filing 1040x   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Filing 1040x   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Filing 1040x   Do not deduct any expenses for moving services that were provided by the government. Filing 1040x Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Filing 1040x Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Filing 1040x You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Filing 1040x Moving household goods and personal effects. Filing 1040x   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Filing 1040x You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Filing 1040x Storing and insuring household goods and personal effects. Filing 1040x   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Filing 1040x Travel. Filing 1040x   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Filing 1040x You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Filing 1040x   You can add parking fees and tolls to the amount claimed under either method. Filing 1040x You cannot deduct any expenses for meals. Filing 1040x You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Filing 1040x Member of your household. Filing 1040x   A member of your household is anyone who has both your former home and your new home as his or her main home. Filing 1040x It does not include a tenant or employee unless you can claim that person as a dependent. Filing 1040x Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Filing 1040x A move from a foreign country to the United States or its possessions is not a foreign move. Filing 1040x For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Filing 1040x The new job location must be outside the United States. Filing 1040x Reporting Moving Expenses Figure moving expense deductions on Form 3903. Filing 1040x Carry the deduction from Form 3903 to Form 1040, line 26. Filing 1040x For more information, see Publication 521 and Form 3903. Filing 1040x Combat Zone Exclusion If you are a member of the U. Filing 1040x S. Filing 1040x Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Filing 1040x This pay is generally referred to as “combat pay. Filing 1040x ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Filing 1040x (See Form W-2 , later. Filing 1040x ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Filing 1040x You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Filing 1040x If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Filing 1040x (Other officer personnel are discussed under Amount of Exclusion , later. Filing 1040x ) Active duty pay earned in any month you served in a combat zone. Filing 1040x Imminent danger/hostile fire pay. Filing 1040x A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Filing 1040x Pay for accrued leave earned in any month you served in a combat zone. Filing 1040x The Department of Defense must determine that the unused leave was earned during that period. Filing 1040x Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Filing 1040x The pay must be earned in a month you served in a combat zone. Filing 1040x Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Filing 1040x Student loan repayments. Filing 1040x If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Filing 1040x If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Filing 1040x For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Filing 1040x Retirement pay and pensions do not qualify for the combat zone exclusion. Filing 1040x Partial (month) service. Filing 1040x   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Filing 1040x Form W-2. Filing 1040x   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Filing 1040x If it does, you will need to get a corrected Form W-2 from your finance office. Filing 1040x   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Filing 1040x Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Filing 1040x S. Filing 1040x Armed Forces are engaging or have engaged in combat. Filing 1040x An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Filing 1040x Afghanistan area. Filing 1040x   By Executive Order No. Filing 1040x 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Filing 1040x On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Filing 1040x Djibouti. Filing 1040x Jordan. Filing 1040x Kyrgyzstan. Filing 1040x Pakistan. Filing 1040x Somalia. Filing 1040x Syria. Filing 1040x Tajikistan. Filing 1040x Uzbekistan. Filing 1040x Yemen. Filing 1040x The Philippines. Filing 1040x  Note. Filing 1040x For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Filing 1040x The Kosovo area. Filing 1040x   By Executive Order No. Filing 1040x 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Filing 1040x Federal Republic of Yugoslavia (Serbia/Montenegro). Filing 1040x Albania. Filing 1040x Kosovo. Filing 1040x The Adriatic Sea. Filing 1040x The Ionian Sea—north of the 39th parallel. Filing 1040x Note. Filing 1040x The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Filing 1040x Arabian peninsula. Filing 1040x   By Executive Order No. Filing 1040x 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Filing 1040x The Persian Gulf. Filing 1040x The Red Sea. Filing 1040x The Gulf of Oman. Filing 1040x The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Filing 1040x The Gulf of Aden. Filing 1040x The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Filing 1040x Jordan which is in direct support of the Arabian Peninsula. Filing 1040x Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Filing 1040x Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Filing 1040x If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Filing 1040x Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Filing 1040x Example. Filing 1040x You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Filing 1040x The disease is presumed to have been incurred while you were serving in the combat zone. Filing 1040x On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Filing 1040x Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Filing 1040x In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Filing 1040x Example. Filing 1040x You were hospitalized for a specific disease 3 weeks after you left the combat zone. Filing 1040x The incubation period of the disease is from 2 to 4 weeks. Filing 1040x The disease is presumed to have been incurred while serving in the combat zone. Filing 1040x Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Filing 1040x Presence in a combat zone while on leave from a duty station located outside the combat zone. Filing 1040x Passage over or through a combat zone during a trip between two points that are outside a combat zone. Filing 1040x Presence in a combat zone solely for your personal convenience. Filing 1040x Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Filing 1040x Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Filing 1040x Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Filing 1040x It should not be included in the wages reported on your Form W-2. Filing 1040x You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Filing 1040x If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Filing 1040x Your hospitalization does not have to be in the combat zone. Filing 1040x If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Filing 1040x However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Filing 1040x Alien Status For tax purposes, an alien is an individual who is not a U. Filing 1040x S. Filing 1040x citizen. Filing 1040x An alien is in one of three categories: resident, nonresident, or dual-status. Filing 1040x Placement in the correct category is crucial in determining what income to report and what forms to file. Filing 1040x Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Filing 1040x If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Filing 1040x If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Filing 1040x Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Filing 1040x Guam and Puerto Rico have special rules. Filing 1040x Residents of those areas should contact their taxing authority with their questions. Filing 1040x Most members of the Armed Forces are U. Filing 1040x S. Filing 1040x citizens or resident aliens. Filing 1040x However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Filing 1040x Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Filing 1040x If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Filing 1040x S. Filing 1040x resident for part of 2013. Filing 1040x See First-Year Choice in Publication 519. Filing 1040x These tests are explained in Publication 519. Filing 1040x Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Filing 1040x S. Filing 1040x citizens. Filing 1040x Treating nonresident alien spouse as resident alien. Filing 1040x   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Filing 1040x One spouse is a U. Filing 1040x S. Filing 1040x citizen or resident alien at the end of the tax year. Filing 1040x That spouse is married to the nonresident alien at the end of the tax year. Filing 1040x You both choose to treat the nonresident alien spouse as a resident alien. Filing 1040x Making the choice. Filing 1040x   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Filing 1040x Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Filing 1040x S. Filing 1040x citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Filing 1040x S. Filing 1040x residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Filing 1040x If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Filing 1040x    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Filing 1040x S. Filing 1040x tax. Filing 1040x If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Filing 1040x Ending the choice. Filing 1040x   Once you make this choice, it applies to all later years unless one of the following situations occurs. Filing 1040x You or your spouse revokes the choice. Filing 1040x You or your spouse dies. Filing 1040x You and your spouse become legally separated under a decree of divorce or separate maintenance. Filing 1040x The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Filing 1040x For specific details on these situations, see Publication 519. Filing 1040x   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Filing 1040x Choice not made. Filing 1040x   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Filing 1040x You can file as married filing separately, or head of household if you qualify. Filing 1040x You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Filing 1040x S. Filing 1040x tax purposes and is not another taxpayer's dependent. Filing 1040x The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Filing 1040x If a return has to be filed, see the next discussion. Filing 1040x The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Filing 1040x Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Filing 1040x If you are required to file a federal tax return, you must file either Form 1040NR, U. Filing 1040x S. Filing 1040x Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Filing 1040x S. Filing 1040x Income Tax Return for Certain Nonresident Aliens With No Dependents. Filing 1040x See the form instructions for information on who must file and filing status. Filing 1040x If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Filing 1040x Your income from conducting a trade or business in the United States is taxed at graduated U. Filing 1040x S. Filing 1040x tax rates. Filing 1040x Other income from U. Filing 1040x S. Filing 1040x sources is taxed at a flat 30% (or lower treaty) rate. Filing 1040x For example, dividends from a U. Filing 1040x S. Filing 1040x corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Filing 1040x Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Filing 1040x This usually occurs in the year you arrive in or depart from the United States. Filing 1040x If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Filing 1040x Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Filing 1040x Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Filing 1040x Usually, your main home is the one you live in most of the time. Filing 1040x It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Filing 1040x You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Filing 1040x The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Filing 1040x To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Filing 1040x Exception to ownership and use tests. Filing 1040x   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Filing 1040x 5-year test period suspended. Filing 1040x   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Filing 1040x This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Filing 1040x Example. Filing 1040x David bought and moved into a home in 2005. Filing 1040x He lived in it as his main home for 2½ years. Filing 1040x For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Filing 1040x He then sold the home at a gain in 2013. Filing 1040x To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Filing 1040x This means he can disregard those 6 years. Filing 1040x Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Filing 1040x He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Filing 1040x Period of suspension. Filing 1040x   The period of suspension cannot last more than 10 years. Filing 1040x You cannot suspend the 5-year period for more than one property at a time. Filing 1040x You can revoke your choice to suspend the 5-year period at any time. Filing 1040x Qualified official extended duty. Filing 1040x   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Filing 1040x   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Filing 1040x Property used for rental or business. Filing 1040x   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Filing 1040x However, you must meet the ownership and use tests discussed in Publication 523. Filing 1040x Nonqualified use. Filing 1040x   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Filing 1040x   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Filing 1040x For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Filing 1040x Loss. Filing 1040x   You cannot deduct a loss from the sale of your main home. Filing 1040x More information. Filing 1040x   For more information, see Publication 523. Filing 1040x Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Filing 1040x Payments made for violations of the Service Members Civil Relief Act (SCRA). Filing 1040x   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Filing 1040x Generally, you must include settlement payments in income. Filing 1040x However, the tax treatment of settlement payments will depend on the facts and circumstances. Filing 1040x Lump Sum Portion of Settlement Payment. Filing 1040x    Generally, you must include the lump sum payment in gross income. Filing 1040x In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Filing 1040x For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Filing 1040x Interest Payment on Lump Sum Portion of Settlement Payment. Filing 1040x    You must include any interest on the lump sum portion of your settlement payment in your income. Filing 1040x Lost Equity Portion of Settlement Payment. Filing 1040x    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Filing 1040x You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Filing 1040x In many cases, this gain may be excluded from income. Filing 1040x For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Filing 1040x 523, Selling Your Home. Filing 1040x The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Filing 1040x    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Filing 1040x 544, Sales and Other Dispositions of Assets. Filing 1040x Interest Payment on Lost Equity Portion of Settlement Payment. Filing 1040x    You must include any interest on the lost equity portion of your settlement payment in your income. Filing 1040x Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Filing 1040x For information on the standard deduction, see Publication 501. Filing 1040x Itemized deductions are figured on Schedule A (Form 1040). Filing 1040x This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Filing 1040x For information on other itemized deductions, see the publications listed below. Filing 1040x Publication 502, Medical and Dental Expenses. Filing 1040x Publication 526, Charitable Contributions. Filing 1040x Publication 547, Casualties, Disasters, and Thefts. Filing 1040x Publication 550, Investment Income and Expenses. Filing 1040x You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Filing 1040x For information on deductions that are not subject to the 2% limit, see Publication 529. Filing 1040x Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Filing 1040x Certain employee business expenses are deductible as adjustments to income. Filing 1040x For information on many employee business expenses, see Publication 463. Filing 1040x Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Filing 1040x You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Filing 1040x You can deduct these expenses directly on Schedule A (Form 1040). Filing 1040x Reimbursement. Filing 1040x   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Filing 1040x Your reimbursed expenses are not deductible. Filing 1040x   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Filing 1040x You must file Form 2106 to report these expenses. Filing 1040x   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Filing 1040x You are an employee deducting expenses related to your job. Filing 1040x You were not reimbursed by your employer for your expenses. Filing 1040x (Amounts included in box 1 of Form W-2 are not considered reimbursements. Filing 1040x ) If you claim car expenses, you use the standard mileage rate. Filing 1040x    For 2013, the standard mileage rate is 56. Filing 1040x 5 cents a mile for all business miles driven. Filing 1040x This rate is adjusted periodically. Filing 1040x Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Filing 1040x If you are a member of the U. Filing 1040x S. Filing 1040x Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Filing 1040x You cannot deduct your expenses for meals and lodging while at your permanent duty station. Filing 1040x You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Filing 1040x A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Filing 1040x To be deductible, your travel expenses must be work related. Filing 1040x You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Filing 1040x Away from home. Filing 1040x   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Filing 1040x You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Filing 1040x   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Filing 1040x    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Filing 1040x This rule may not apply if you are participating in a federal crime investigation or prosecution. Filing 1040x For more information, see Publication 463 and the Form 2106 instructions. Filing 1040x Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Filing 1040x These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Filing 1040x Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Filing 1040x However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Filing 1040x If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Filing 1040x However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Filing 1040x Temporary work location. Filing 1040x   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Filing 1040x   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Filing 1040x   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Filing 1040x If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Filing 1040x    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Filing 1040x However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Filing 1040x These are nondeductible commuting costs. Filing 1040x Armed Forces reservists. Filing 1040x   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Filing 1040x You can deduct the expense of getting from one workplace to the other. Filing 1040x You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Filing 1040x In this case, your transportation generally is a nondeductible commuting expense. Filing 1040x However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Filing 1040x   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Filing 1040x If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Filing 1040x See Armed Forces Reservists under Adjustments to Income, earlier. Filing 1040x Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Filing 1040x Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Filing 1040x If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Filing 1040x Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Filing 1040x Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Filing 1040x Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Filing 1040x Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Filing 1040x Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Filing 1040x However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Filing 1040x Example. Filing 1040x Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Filing 1040x Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Filing 1040x This is education that meets at least one of the following two tests. Filing 1040x The education is required by your employer or the law to keep your present salary, status, or job. Filing 1040x The required education must serve a bona fide business purpose of your employer. Filing 1040x The education maintains or improves skills needed in your present work. Filing 1040x However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Filing 1040x You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Filing 1040x Example 1. Filing 1040x Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Filing 1040x She took an advanced finance course. Filing 1040x She already meets the minimum qualifications for her job. Filing 1040x By taking the course, she is improving skills in her current position. Filing 1040x The course does not qualify her for a new trade or business. Filing 1040x She can deduct educational expenses that are more than the educational allowance she received. Filing 1040x Example 2. Filing 1040x Major Williams worked in the military base legal office as a legal intern. Filing 1040x He was placed in excess leave status by his employer to attend law school. Filing 1040x He paid all his educational expenses and was not reimbursed. Filing 1040x After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Filing 1040x His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Filing 1040x Travel to obtain education. Filing 1040x   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Filing 1040x   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Filing 1040x Transportation for education. Filing 1040x   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Filing 1040x However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Filing 1040x Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Filing 1040x   If you need more information on educational expenses, see Publication 970. Filing 1040x Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Filing 1040x Repayment of $3,000 or less. Filing 1040x   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Filing 1040x If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Filing 1040x Repayment over $3,000. Filing 1040x   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Filing 1040x Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Filing 1040x This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Filing 1040x For information on other credits, see your tax form instructions. Filing 1040x First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Filing 1040x In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Filing 1040x If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Filing 1040x If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Filing 1040x If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Filing 1040x For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Filing 1040x Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Filing 1040x The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Filing 1040x The child tax credit is not the same as the credit for child and dependent care expenses. Filing 1040x See Publication 503 for information on the credit for child and dependent care expenses. Filing 1040x Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Filing 1040x S. Filing 1040x citizen, a U. Filing 1040x S. Filing 1040x national, or a U. Filing 1040x S. Filing 1040x resident alien. Filing 1040x If the child was adopted, see Adopted child . Filing 1040x For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Filing 1040x Exceptions to time lived with you. Filing 1040x   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Filing 1040x Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Filing 1040x   There are also exceptions for kidnapped children and children of divorced or separated parents. Filing 1040x For details, see Publication 501. Filing 1040x Qualifying child of more than one person. Filing 1040x   A special rule applies if your qualifying child is the qualifying child of more than one person. Filing 1040x For details, see Publication 501. Filing 1040x Adopted child. Filing 1040x   An adopted child is always treated as your own child. Filing 1040x An adopted child includes a child lawfully placed with you for legal adoption. Filing 1040x   If you are a U. Filing 1040x S. Filing 1040x citizen or U. Filing 1040x S. Filing 1040x national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Filing 1040x Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Filing 1040x Limits on the credit. Filing 1040x   You must reduce your child tax credit if either (1) or (2), below, applies. Filing 1040x The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Filing 1040x If the amount is zero, you cannot take this credit because there is no tax to reduce. Filing 1040x However, you may be able to take the additional child tax credit. Filing 1040x See Additional Child Tax Credit , later. Filing 1040x Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Filing 1040x Married filing jointly — $110,000. Filing 1040x Single, head of household,  or qualifying widow(er) — $75,000. Filing 1040x Married filing separately — $55,000. Filing 1040x Modified AGI. Filing 1040x   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Filing 1040x Any amount excluded from income because of the exclusion of income from Puerto Rico. Filing 1040x Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Filing 1040x Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Filing 1040x Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Filing 1040x   If you do not have any of the above, your modified AGI is the same as your AGI. Filing 1040x Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Filing 1040x For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Filing 1040x Also attach Schedule 8812, Child Tax Credit, if required. Filing 1040x Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Filing 1040x The additional child tax credit may give you a refund even if you do not owe any tax. Filing 1040x For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Filing 1040x Earned Income Credit The earned income credit (EIC) is a cr