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Free 2012 Tax Return

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Free 2012 Tax Return

Free 2012 tax return 2. Free 2012 tax return   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. Free 2012 tax return The pay may be in cash, property, or services. Free 2012 tax return It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Free 2012 tax return For information about deducting employment taxes, see chapter 5. Free 2012 tax return You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Free 2012 tax return Empowerment zone employment credit (Form 8844). Free 2012 tax return Indian employment credit (Form 8845). Free 2012 tax return Work opportunity credit (Form 5884). Free 2012 tax return Credit for employer differential wage payments (Form 8932). Free 2012 tax return Reduce your deduction for employee wages by the amount of employment credits you claim. Free 2012 tax return For more information about these credits, see the form on which the credit is claimed. Free 2012 tax return Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. Free 2012 tax return Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. Free 2012 tax return These and other requirements that apply to all business expenses are explained in chapter 1. Free 2012 tax return In addition, the pay must meet both of the following tests. Free 2012 tax return Test 1. Free 2012 tax return It must be reasonable. Free 2012 tax return Test 2. Free 2012 tax return It must be for services performed. Free 2012 tax return The form or method of figuring the pay does not affect its deductibility. Free 2012 tax return For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. Free 2012 tax return Test 1—Reasonableness You must be able to prove that the pay is reasonable. Free 2012 tax return Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. Free 2012 tax return If the pay is excessive, the excess pay is disallowed as a deduction. Free 2012 tax return Factors to consider. Free 2012 tax return   Determine the reasonableness of pay by the facts and circumstances. Free 2012 tax return Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Free 2012 tax return   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Free 2012 tax return The duties performed by the employee. Free 2012 tax return The volume of business handled. Free 2012 tax return The character and amount of responsibility. Free 2012 tax return The complexities of your business. Free 2012 tax return The amount of time required. Free 2012 tax return The cost of living in the locality. Free 2012 tax return The ability and achievements of the individual employee performing the service. Free 2012 tax return The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. Free 2012 tax return Your policy regarding pay for all your employees. Free 2012 tax return The history of pay for each employee. Free 2012 tax return Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Free 2012 tax return Employee-shareholder salaries. Free 2012 tax return   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. Free 2012 tax return The excessive part of the salary would not be allowed as a salary deduction by the corporation. Free 2012 tax return For more information on corporate distributions to shareholders, see Publication 542, Corporations. Free 2012 tax return Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. Free 2012 tax return For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. Free 2012 tax return Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Free 2012 tax return If you give property to an employee as an employee achievement award, your deduction may be limited. Free 2012 tax return Achievement awards. Free 2012 tax return   An achievement award is an item of tangible personal property that meets all the following requirements. Free 2012 tax return It is given to an employee for length of service or safety achievement. Free 2012 tax return It is awarded as part of a meaningful presentation. Free 2012 tax return It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Free 2012 tax return Length-of-service award. Free 2012 tax return    An award will qualify as a length-of-service award only if either of the following applies. Free 2012 tax return The employee receives the award after his or her first 5 years of employment. Free 2012 tax return The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. Free 2012 tax return Safety achievement award. Free 2012 tax return    An award for safety achievement will qualify as an achievement award unless one of the following applies. Free 2012 tax return It is given to a manager, administrator, clerical employee, or other professional employee. Free 2012 tax return During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). Free 2012 tax return Deduction limit. Free 2012 tax return   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Free 2012 tax return $400 for awards that are not qualified plan awards. Free 2012 tax return $1,600 for all awards, whether or not qualified plan awards. Free 2012 tax return   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. Free 2012 tax return   A highly compensated employee is an employee who meets either of the following tests. Free 2012 tax return The employee was a 5% owner at any time during the year or the preceding year. Free 2012 tax return The employee received more than $115,000 in pay for the preceding year. Free 2012 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. Free 2012 tax return   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. Free 2012 tax return To figure this average cost, ignore awards of nominal value. Free 2012 tax return Deduct achievement awards as a nonwage business expense on your return or business schedule. Free 2012 tax return You may not owe employment taxes on the value of some achievement awards you provide to an employee. Free 2012 tax return See Publication 15-B. Free 2012 tax return Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. Free 2012 tax return However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Free 2012 tax return If the bonus is paid in property, see Property , later. Free 2012 tax return Gifts of nominal value. Free 2012 tax return    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. Free 2012 tax return Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Free 2012 tax return For more information on this deduction limit, see Meals and lodging , later. Free 2012 tax return Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. Free 2012 tax return Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Free 2012 tax return For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Free 2012 tax return Fringe Benefits A fringe benefit is a form of pay for the performance of services. Free 2012 tax return You can generally deduct the cost of fringe benefits. Free 2012 tax return You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Free 2012 tax return You also may not owe employment taxes on the value of the fringe benefits. Free 2012 tax return See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Free 2012 tax return Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. Free 2012 tax return Certain fringe benefits are discussed next. Free 2012 tax return See Publication 15-B for more details on these and other fringe benefits. Free 2012 tax return Meals and lodging. Free 2012 tax return   You can usually deduct the cost of furnishing meals and lodging to your employees. Free 2012 tax return Deduct the cost in whatever category the expense falls. Free 2012 tax return For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. Free 2012 tax return If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. Free 2012 tax return Deduction limit on meals. Free 2012 tax return   You can generally deduct only 50% of the cost of furnishing meals to your employees. Free 2012 tax return However, you can deduct the full cost of the following meals. Free 2012 tax return Meals whose value you include in an employee's wages. Free 2012 tax return Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Free 2012 tax return This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. Free 2012 tax return Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Free 2012 tax return Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Free 2012 tax return Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). Free 2012 tax return This does not include meals you furnish on vessels primarily providing luxury water transportation. Free 2012 tax return Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Free 2012 tax return This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. Free 2012 tax return Employee benefit programs. Free 2012 tax return   Employee benefit programs include the following. Free 2012 tax return Accident and health plans. Free 2012 tax return Adoption assistance. Free 2012 tax return Cafeteria plans. Free 2012 tax return Dependent care assistance. Free 2012 tax return Education assistance. Free 2012 tax return Life insurance coverage. Free 2012 tax return Welfare benefit funds. Free 2012 tax return   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Free 2012 tax return For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. Free 2012 tax return ). Free 2012 tax return Life insurance coverage. Free 2012 tax return   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. Free 2012 tax return See Regulations section 1. Free 2012 tax return 264-1 for more information. Free 2012 tax return Welfare benefit funds. Free 2012 tax return   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. Free 2012 tax return Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Free 2012 tax return   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Free 2012 tax return If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Free 2012 tax return   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Free 2012 tax return The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Free 2012 tax return The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. Free 2012 tax return These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Free 2012 tax return   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Free 2012 tax return Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. Free 2012 tax return However, if the employee performs no services, treat the amount you advanced as a loan. Free 2012 tax return If the employee does not repay the loan, treat it as income to the employee. Free 2012 tax return Below-market interest rate loans. Free 2012 tax return   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. Free 2012 tax return See Below-Market Loans in chapter 4. Free 2012 tax return Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. Free 2012 tax return The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. Free 2012 tax return You can claim the deduction only for the tax year in which your employee includes the property's value in income. Free 2012 tax return Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. Free 2012 tax return You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. Free 2012 tax return Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. Free 2012 tax return These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Free 2012 tax return Restricted property. Free 2012 tax return   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. Free 2012 tax return However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. Free 2012 tax return    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Free 2012 tax return This means that the recipient is not likely to have to give up his or her rights in the property in the future. Free 2012 tax return Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Free 2012 tax return However, your deduction may be limited. Free 2012 tax return If you make the payment under an accountable plan, deduct it in the category of the expense paid. Free 2012 tax return For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Free 2012 tax return If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Free 2012 tax return See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. Free 2012 tax return Sick and Vacation Pay Sick pay. Free 2012 tax return   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Free 2012 tax return However, your deduction is limited to amounts not compensated by insurance or other means. Free 2012 tax return Vacation pay. Free 2012 tax return   Vacation pay is an employee benefit. Free 2012 tax return It includes amounts paid for unused vacation leave. Free 2012 tax return You can deduct vacation pay only in the tax year in which the employee actually receives it. Free 2012 tax return This rule applies regardless of whether you use the cash or accrual method of accounting. Free 2012 tax return Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-Line Winds and Flooding in Alabama

Updated 2/7/12 to add Perry County.

AL/TN-2012-06AL, Feb. 2, 2012

BIRMINGHAM — Victims of the severe storms, tornadoes, straight-line winds and flooding that took place on Jan. 22, 2012 in parts of Alabama may qualify for tax relief from the Internal Revenue Service.

The President has declared Chilton, Jefferson and Perry counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Jan. 22, and on or before March 22, have been postponed to March 22, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Jan. 22, and on or before Feb. 6, as long as the deposits are made by Feb. 6, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until March 22 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Jan. 22 and on or before March 22.

The IRS also gives affected taxpayers until March 22 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Jan. 22 and on or before March 22.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Jan. 22 and on or before Feb. 6 provided the taxpayer makes these deposits by Feb. 6.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Virginia/Earthquake” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 09-Jan-2014

The Free 2012 Tax Return

Free 2012 tax return Publication 516 - Main Content Table of Contents U. Free 2012 tax return S. Free 2012 tax return Tax ReturnFiling Information Foreign Bank Accounts U. Free 2012 tax return S. Free 2012 tax return Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free 2012 tax return U. Free 2012 tax return S. Free 2012 tax return Tax Return Filing Information If you are a U. Free 2012 tax return S. Free 2012 tax return citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Free 2012 tax return However, the special rules explained in the following discussions may apply to you. Free 2012 tax return See also Tax Treaty Benefits, later. Free 2012 tax return When To File and Pay Most individual tax returns cover a calendar year, January through December. Free 2012 tax return The regular due date for these tax returns is April 15 of the following year. Free 2012 tax return If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Free 2012 tax return If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Free 2012 tax return You must pay interest on any tax not paid by the regular due date. Free 2012 tax return Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Free 2012 tax return See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Free 2012 tax return If your return is filed late, the postmark or delivery service date does not determine the date of filing. Free 2012 tax return In that case, your return is considered filed when it is received by the IRS. Free 2012 tax return Extensions You may be able to get an extension of time to file your return and pay your tax. Free 2012 tax return Automatic 2-month extension. Free 2012 tax return   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Free 2012 tax return S. Free 2012 tax return citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Free 2012 tax return To get this extension, you must attach a statement to your return explaining how you qualified. Free 2012 tax return You will owe interest on any tax not paid by the regular due date of your return. Free 2012 tax return Married taxpayers. Free 2012 tax return   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free 2012 tax return If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Free 2012 tax return Additional extension. Free 2012 tax return   You can apply for an additional extension of time to file your return by filing Form 4868. Free 2012 tax return You must file Form 4868 by the due date for your income tax return. Free 2012 tax return   Generally, you must file it by April 15. Free 2012 tax return However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Free 2012 tax return Check the box on line 8 of Form 4868. Free 2012 tax return Payment of tax. Free 2012 tax return   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Free 2012 tax return The late-payment penalty applies if, through withholding, etc. Free 2012 tax return , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Free 2012 tax return Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Free 2012 tax return Electronic filing. Free 2012 tax return   You can file for the additional extension by phone, using your home computer, or through a tax professional. Free 2012 tax return See Form 4868 for more information. Free 2012 tax return Limit on additional extensions. Free 2012 tax return   You generally cannot get a total extension of more than 6 months. Free 2012 tax return However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Free 2012 tax return   For more information, see Publication 54. Free 2012 tax return Foreign Bank Accounts You must file Form TD F 90-22. Free 2012 tax return 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Free 2012 tax return This applies if the combined assets in the account(s) were more than $10,000. Free 2012 tax return Do not include accounts in a U. Free 2012 tax return S. Free 2012 tax return military banking facility operated by a U. Free 2012 tax return S. Free 2012 tax return financial institution. Free 2012 tax return File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Free 2012 tax return Do not attach it to Form 1040. Free 2012 tax return If you are required to file Form TD F 90-22. Free 2012 tax return 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Free 2012 tax return You also may be required to file Form 8938 with your U. Free 2012 tax return S. Free 2012 tax return income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Free 2012 tax return For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Free 2012 tax return For more information, see Form 8938 and its instructions. Free 2012 tax return U. Free 2012 tax return S. Free 2012 tax return Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Free 2012 tax return If you are a U. Free 2012 tax return S. Free 2012 tax return citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Free 2012 tax return S. Free 2012 tax return law. Free 2012 tax return This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Free 2012 tax return If you are a nonresident alien, your income from sources outside the United States is not subject to U. Free 2012 tax return S. Free 2012 tax return tax. Free 2012 tax return Foreign Earned Income Exclusion Employees of the U. Free 2012 tax return S. Free 2012 tax return Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Free 2012 tax return S. Free 2012 tax return Government as an employee. Free 2012 tax return But see Other Employment, later. Free 2012 tax return Special Situations In the following two situations, your pay is from the U. Free 2012 tax return S. Free 2012 tax return Government and does not qualify for the foreign earned income exclusion. Free 2012 tax return U. Free 2012 tax return S. Free 2012 tax return agency reimbursed by foreign country. Free 2012 tax return   If you are a U. Free 2012 tax return S. Free 2012 tax return Government employee paid by a U. Free 2012 tax return S. Free 2012 tax return agency to perform services in a foreign country, your pay is from the U. Free 2012 tax return S. Free 2012 tax return Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Free 2012 tax return This is true even if the U. Free 2012 tax return S. Free 2012 tax return agency is reimbursed by the foreign government. Free 2012 tax return Employees of post exchanges, etc. Free 2012 tax return   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Free 2012 tax return S. Free 2012 tax return Government, the earnings you receive are paid by the U. Free 2012 tax return S. Free 2012 tax return Government. Free 2012 tax return This is true whether they are paid from appropriated or nonappropriated funds. Free 2012 tax return These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Free 2012 tax return Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Free 2012 tax return Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Free 2012 tax return In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Free 2012 tax return S. Free 2012 tax return citizens or green card holders. Free 2012 tax return Consequently, if you are a U. Free 2012 tax return S. Free 2012 tax return citizen or green card holder, you will generally not be entitled to reduce your U. Free 2012 tax return S. Free 2012 tax return tax on your government pay. Free 2012 tax return If you are neither a U. Free 2012 tax return S. Free 2012 tax return citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Free 2012 tax return Review the treaty text carefully. Free 2012 tax return U. Free 2012 tax return S. Free 2012 tax return citizens must always file Form 1040. Free 2012 tax return Non-U. Free 2012 tax return S. Free 2012 tax return citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Free 2012 tax return If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Free 2012 tax return Most income tax treaties contain an article providing relief from double taxation. Free 2012 tax return Many treaties contain special foreign tax credit rules for U. Free 2012 tax return S. Free 2012 tax return citizens who are residents of a treaty country. Free 2012 tax return For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Free 2012 tax return Allowances, Differentials, and Special Pay Most payments received by U. Free 2012 tax return S. Free 2012 tax return Government civilian employees for working abroad, including pay differentials, are taxable. Free 2012 tax return However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Free 2012 tax return The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free 2012 tax return Pay differentials. Free 2012 tax return   Pay differentials you receive as financial incentives for employment abroad are taxable. Free 2012 tax return Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Free 2012 tax return   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Free 2012 tax return The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Free 2012 tax return Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Free 2012 tax return Foreign areas allowances. Free 2012 tax return   Certain foreign areas allowances are tax free. Free 2012 tax return Your employer should not have included these allowances as wages on your Form W-2. Free 2012 tax return   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Free 2012 tax return Title I, chapter 9, of the Foreign Service Act of 1980. Free 2012 tax return Section 4 of the Central Intelligence Agency Act of 1949, as amended. Free 2012 tax return Title II of the Overseas Differentials and Allowances Act. Free 2012 tax return Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Free 2012 tax return These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Free 2012 tax return Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Free 2012 tax return Cost-of-living allowances. Free 2012 tax return   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Free 2012 tax return The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Free 2012 tax return Cost-of-living allowances are not included on your Form W-2. Free 2012 tax return Federal court employees. Free 2012 tax return   If you are a federal court employee, the preceding paragraph also applies to you. Free 2012 tax return The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Free 2012 tax return American Institute in Taiwan. Free 2012 tax return   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Free 2012 tax return S. Free 2012 tax return tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Free 2012 tax return S. Free 2012 tax return Government. Free 2012 tax return Federal reemployment payments after serving with an international organization. Free 2012 tax return   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Free 2012 tax return These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Free 2012 tax return Allowances or reimbursements for travel and transportation expenses. Free 2012 tax return   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Free 2012 tax return Lodging furnished to a principal representative of the United States. Free 2012 tax return   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Free 2012 tax return However, amounts paid by the U. Free 2012 tax return S. Free 2012 tax return government for your usual costs of operating and maintaining your household are taxable. Free 2012 tax return If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Free 2012 tax return Peace Corps. Free 2012 tax return   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Free 2012 tax return Taxable allowances. Free 2012 tax return   The following allowances must be included on your Form W-2 and reported on your return as wages. Free 2012 tax return If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Free 2012 tax return The part of living allowances designated by the Director of the Peace Corps as basic compensation. Free 2012 tax return This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free 2012 tax return Leave allowances. Free 2012 tax return Readjustment allowances or “termination payments. Free 2012 tax return ” Taxable allowances are considered received by you when credited to your account. Free 2012 tax return Example. Free 2012 tax return Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Free 2012 tax return Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Free 2012 tax return Nontaxable allowances. Free 2012 tax return   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Free 2012 tax return These allowances should not be included on your Form W-2. Free 2012 tax return These allowances are tax free whether paid by the U. Free 2012 tax return S. Free 2012 tax return Government or the foreign country in which you are stationed. Free 2012 tax return Other Income Other employment. Free 2012 tax return   If, in addition to your U. Free 2012 tax return S. Free 2012 tax return government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Free 2012 tax return In addition, if your spouse is a U. Free 2012 tax return S. Free 2012 tax return citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Free 2012 tax return For more information, see Publication 54. Free 2012 tax return The tax treaty rules relating to income from personal services generally apply to income from private employment. Free 2012 tax return As discussed above, the saving clause applies to you if you are a U. Free 2012 tax return S. Free 2012 tax return citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Free 2012 tax return Sale of personal property. Free 2012 tax return   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Free 2012 tax return S. Free 2012 tax return dollars, the excess of the amount received in U. Free 2012 tax return S. Free 2012 tax return dollars over the cost or other basis of the property is a capital gain. Free 2012 tax return Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Free 2012 tax return However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Free 2012 tax return Sale of your home. Free 2012 tax return   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Free 2012 tax return Losses are not deductible. Free 2012 tax return   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Free 2012 tax return Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Free 2012 tax return   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Free 2012 tax return   For detailed information on selling your home, see Publication 523. Free 2012 tax return Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Free 2012 tax return Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Free 2012 tax return These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Free 2012 tax return Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Free 2012 tax return Your tax home is not limited to the Embassy, consulate, or duty station. Free 2012 tax return It includes the entire city or general area in which your principal place of employment is located. Free 2012 tax return Traveling away from home. Free 2012 tax return   You are traveling away from home if you meet both of the following requirements. Free 2012 tax return Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Free 2012 tax return You need to get sleep or rest to meet the demands of your work while away from home. Free 2012 tax return This requirement is not satisfied by merely napping in your car. Free 2012 tax return You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Free 2012 tax return Temporary assignment. Free 2012 tax return   If your assignment or job away from your tax home is temporary, your tax home does not change. Free 2012 tax return You are considered to be away from home for the whole period, and your travel expenses are deductible. Free 2012 tax return Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Free 2012 tax return   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Free 2012 tax return An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Free 2012 tax return   You must determine whether your assignment is temporary or indefinite when you start work. Free 2012 tax return If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Free 2012 tax return Employment that is initially temporary may become indefinite due to changed circumstances. Free 2012 tax return A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Free 2012 tax return Exception for federal crime investigations or prosecutions. Free 2012 tax return   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Free 2012 tax return This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Free 2012 tax return Limit on meals and entertainment. Free 2012 tax return   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Free 2012 tax return However, the limit does not apply to expenses reimbursed under a U. Free 2012 tax return S. Free 2012 tax return Government expense allowance arrangement. Free 2012 tax return Individuals subject to hours of service limits. Free 2012 tax return   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Free 2012 tax return   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Free 2012 tax return Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Free 2012 tax return Interstate truck operators and bus drivers who are under Department of Transportation regulations. Free 2012 tax return Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Free 2012 tax return Certain merchant mariners who are under Coast Guard regulations. Free 2012 tax return Primary purpose of trip must be for business. Free 2012 tax return   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Free 2012 tax return However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Free 2012 tax return   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Free 2012 tax return This applies even if you engage in business activities while there. Free 2012 tax return However, you can deduct any expenses while at your destination that are directly related to your business. Free 2012 tax return Expenses paid for others. Free 2012 tax return   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Free 2012 tax return Home leave. Free 2012 tax return   The Foreign Service Act requires U. Free 2012 tax return S. Free 2012 tax return citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Free 2012 tax return This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Free 2012 tax return   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Free 2012 tax return You must be able to verify these amounts in order to claim them. Free 2012 tax return Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Free 2012 tax return More information. Free 2012 tax return   See chapter 1 of Publication 463 for more information on travel expenses. Free 2012 tax return Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Free 2012 tax return Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Free 2012 tax return They do not include expenses you have when traveling away from home overnight. Free 2012 tax return Those expenses are deductible as travel expenses and are discussed earlier. Free 2012 tax return Commuting. Free 2012 tax return   You cannot deduct your transportation costs of going between your home and your regular business location. Free 2012 tax return These costs are personal commuting expenses. Free 2012 tax return   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Free 2012 tax return   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Free 2012 tax return More information. Free 2012 tax return   For more information on transportation expenses, see chapter 4 of Publication 463. Free 2012 tax return Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Free 2012 tax return Membership dues. Free 2012 tax return   You can deduct membership dues you pay to professional societies that relate to your business or profession. Free 2012 tax return Subscriptions. Free 2012 tax return   You can deduct subscriptions to professional publications that relate to your business or profession. Free 2012 tax return Educational expenses. Free 2012 tax return   Generally, educational expenses are considered to be personal expenses and are not deductible. Free 2012 tax return However, under some circumstances, educational expenses are deductible as business expenses. Free 2012 tax return   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Free 2012 tax return   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Free 2012 tax return These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Free 2012 tax return   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Free 2012 tax return    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Free 2012 tax return However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Free 2012 tax return These benefits are explained in Publication 970. Free 2012 tax return Foreign service representation expenses. Free 2012 tax return   If you are an employee of the U. Free 2012 tax return S. Free 2012 tax return Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Free 2012 tax return If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Free 2012 tax return You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Free 2012 tax return The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Free 2012 tax return    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Free 2012 tax return These rules are explained in Publication 463. Free 2012 tax return Representation expenses. Free 2012 tax return   These are expenses that further the interest of the United States abroad. Free 2012 tax return They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Free 2012 tax return They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Free 2012 tax return   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Free 2012 tax return These regulations are available on the Internet at www. Free 2012 tax return state. Free 2012 tax return gov/m/a/als. Free 2012 tax return Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Free 2012 tax return ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Free 2012 tax return Impairment-related work expenses. Free 2012 tax return   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Free 2012 tax return Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Free 2012 tax return These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Free 2012 tax return They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Free 2012 tax return Loss on conversion of U. Free 2012 tax return S. Free 2012 tax return dollars into foreign currency. Free 2012 tax return   The conversion of U. Free 2012 tax return S. Free 2012 tax return dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Free 2012 tax return Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Free 2012 tax return For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Free 2012 tax return The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Free 2012 tax return You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Free 2012 tax return For each trip away from home, the dates you left and returned and the number of days spent on business. Free 2012 tax return The destination or area of your travel, described by the name of the city, town, or similar designation. Free 2012 tax return The business reason for your travel or the business benefit gained or expected to be gained from your travel. Free 2012 tax return How to record your expenses. Free 2012 tax return   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Free 2012 tax return They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Free 2012 tax return You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Free 2012 tax return   Each expense should be recorded separately in your records. Free 2012 tax return However, some items can be totaled in reasonable categories. Free 2012 tax return You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Free 2012 tax return You may record tips separately or with the cost of the service. Free 2012 tax return    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Free 2012 tax return It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Free 2012 tax return Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Free 2012 tax return It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Free 2012 tax return    A canceled check by itself does not prove a business cost. Free 2012 tax return You must have other evidence to show that the check was used for a business purpose. Free 2012 tax return Your records must be timely. Free 2012 tax return   Record the elements for the expense in your account book or other record at or near the time of the expense. Free 2012 tax return A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Free 2012 tax return Confidential information. Free 2012 tax return   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Free 2012 tax return However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Free 2012 tax return How To Report Business Expenses As a U. Free 2012 tax return S. Free 2012 tax return Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Free 2012 tax return If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Free 2012 tax return However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Free 2012 tax return If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Free 2012 tax return Form 2106 or Form 2106-EZ. Free 2012 tax return   You must complete Form 2106 or 2106-EZ to deduct your expenses. Free 2012 tax return Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Free 2012 tax return Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Free 2012 tax return Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Free 2012 tax return Form 2106-EZ. Free 2012 tax return   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Free 2012 tax return You can use Form 2106-EZ if you meet both of the following conditions. Free 2012 tax return You are not reimbursed by your employer for any expenses. Free 2012 tax return (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Free 2012 tax return ) If you claim car expenses, you use the standard mileage rate. Free 2012 tax return Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Free 2012 tax return Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Free 2012 tax return However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Free 2012 tax return S. Free 2012 tax return Government employee. Free 2012 tax return To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Free 2012 tax return Closely related to the start of work. Free 2012 tax return   The move must be closely related, both in time and in place, to the start of work at the new location. Free 2012 tax return In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Free 2012 tax return   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Free 2012 tax return A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Free 2012 tax return Distance test. Free 2012 tax return   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Free 2012 tax return If you did not have an old job location, your new job location must be at least 50 miles from your former home. Free 2012 tax return Time test. Free 2012 tax return   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. Free 2012 tax return Deductible moving expenses. Free 2012 tax return   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Free 2012 tax return    The cost of your meals is not a deductible moving expense. Free 2012 tax return   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Free 2012 tax return For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Free 2012 tax return Expenses must be reasonable. Free 2012 tax return   You can deduct only those expenses that are reasonable for the circumstances of your move. Free 2012 tax return For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Free 2012 tax return Members of your household. Free 2012 tax return   A member of your household includes anyone who has both your former home and new home as his or her home. Free 2012 tax return It does not include a tenant or employee unless you can claim that person as a dependent. Free 2012 tax return Retirees. Free 2012 tax return   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Free 2012 tax return You do not have to meet the time test described earlier. Free 2012 tax return Survivors. Free 2012 tax return   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Free 2012 tax return The move must begin within 6 months after the decedent's death. Free 2012 tax return It must be from the decedent's former home outside the United States, and that home must also have been your home. Free 2012 tax return You do not have to meet the time test described earlier. Free 2012 tax return How to report moving expenses. Free 2012 tax return   Use Form 3903 to report your moving expenses and figure your allowable deduction. Free 2012 tax return Claim the deduction as an adjustment to income on Form 1040. Free 2012 tax return (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Free 2012 tax return ) Reimbursements. Free 2012 tax return   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Free 2012 tax return You also must include in gross income reimbursements paid to you under a nonaccountable plan. Free 2012 tax return However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Free 2012 tax return Additional information. Free 2012 tax return   For additional information about moving expenses, see Publication 521. Free 2012 tax return Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Free 2012 tax return Contributions. Free 2012 tax return   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Free 2012 tax return You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Free 2012 tax return For more information, see Publication 526, Charitable Contributions. Free 2012 tax return Real estate tax and home mortgage interest. Free 2012 tax return   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Free 2012 tax return You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Free 2012 tax return Example. Free 2012 tax return Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Free 2012 tax return During the year, Adam used the allowance, with other funds, to provide a home for himself. Free 2012 tax return His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Free 2012 tax return Adam did not have any other expenses related to providing a home for himself. Free 2012 tax return Adam must reduce his deductions for home mortgage interest and real estate taxes. Free 2012 tax return He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Free 2012 tax return The result is 3/4. Free 2012 tax return Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Free 2012 tax return He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Free 2012 tax return Exception to the reduction. Free 2012 tax return   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Free 2012 tax return Required statement. Free 2012 tax return   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Free 2012 tax return The statement must contain all of the following information. Free 2012 tax return The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Free 2012 tax return The amount of otherwise deductible expenses attributable to each type of tax-free income. Free 2012 tax return The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Free 2012 tax return An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Free 2012 tax return   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Free 2012 tax return Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Free 2012 tax return S. Free 2012 tax return income tax liability or deduct them as an itemized deduction when figuring your taxable income. Free 2012 tax return Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Free 2012 tax return Foreign tax credit. Free 2012 tax return   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Free 2012 tax return If you choose to figure a credit against your U. Free 2012 tax return S. Free 2012 tax return tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Free 2012 tax return S. Free 2012 tax return income tax return. Free 2012 tax return    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Free 2012 tax return If all your foreign income is exempt from U. Free 2012 tax return S. Free 2012 tax return tax, you will not be able to claim a foreign tax credit. Free 2012 tax return   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Free 2012 tax return Exemption from limit. Free 2012 tax return   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Free 2012 tax return Your only foreign income is passive income, such as interest, dividends, and royalties. Free 2012 tax return The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Free 2012 tax return The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Free 2012 tax return If you make the election, you can claim a foreign tax credit without filing Form 1116. Free 2012 tax return However, you cannot carry back or carry over any unused foreign tax to or from this year. Free 2012 tax return See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Free 2012 tax return Foreign tax deduction. Free 2012 tax return   If you choose to deduct all foreign income taxes on your U. Free 2012 tax return S. Free 2012 tax return income tax return, itemize the deduction on Schedule A (Form 1040). Free 2012 tax return You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Free 2012 tax return Example. Free 2012 tax return Dennis and Christina are married and live and work in Country X. Free 2012 tax return Dennis works for the U. Free 2012 tax return S. Free 2012 tax return Government and Christina is employed by a private company. Free 2012 tax return They pay income tax to Country X on Christina's income only. Free 2012 tax return Dennis and Christina file a joint tax return and exclude all of Christina's income. Free 2012 tax return They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Free 2012 tax return Deduction for other foreign taxes. Free 2012 tax return   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free 2012 tax return You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Free 2012 tax return   You can deduct real property taxes you pay that are imposed on you by a foreign country. Free 2012 tax return You take this deduction on Schedule A (Form 1040). Free 2012 tax return You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Free 2012 tax return More information. Free 2012 tax return   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Free 2012 tax return Local (Foreign) Tax Return As a U. Free 2012 tax return S. Free 2012 tax return Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Free 2012 tax return Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Free 2012 tax return Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Free 2012 tax return Review the treaty text carefully to determine whether your U. Free 2012 tax return S. Free 2012 tax return Government remuneration is taxable in the host country. Free 2012 tax return You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Free 2012 tax return If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Free 2012 tax return If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Free 2012 tax return Most income tax treaties contain an article providing relief from double taxation. Free 2012 tax return Many treaties contain special foreign tax credit rules for U. Free 2012 tax return S. Free 2012 tax return citizens who are residents of a treaty country. Free 2012 tax return For more information about the foreign tax credit, see Foreign Taxes, earlier. Free 2012 tax return Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Free 2012 tax return For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Free 2012 tax return Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Free 2012 tax return Check with the appropriate U. Free 2012 tax return S. Free 2012 tax return Embassy for more information. Free 2012 tax return Double Withholding If your U. Free 2012 tax return S. Free 2012 tax return government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Free 2012 tax return S. Free 2012 tax return tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Free 2012 tax return S. Free 2012 tax return income tax return on this income. Free 2012 tax return Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Free 2012 tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free 2012 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Free 2012 tax return Free help with your tax return. Free 2012 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free 2012 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Free 2012 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free 2012 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free 2012 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free 2012 tax return To find the nearest VITA or TCE site, visit IRS. Free 2012 tax return gov or call 1-800-906-9887 or 1-800-829-1040. Free 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free 2012 tax return aarp. Free 2012 tax return org/money/taxaide or call 1-888-227-7669. Free 2012 tax return   For more information on these programs, go to IRS. Free 2012 tax return gov and enter “VITA” in the search box. Free 2012 tax return Internet. Free 2012 tax return You can access the IRS website at IRS. Free 2012 tax return gov 24 hours a day, 7 days a week to: E-file your return. Free 2012 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free 2012 tax return Check the status of your 2012 refund. Free 2012 tax return Go to IRS. Free 2012 tax return gov and click on Where’s My Refund. Free 2012 tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free 2012 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free 2012 tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free 2012 tax return Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Free 2012 tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 2012 tax return So in a change from previous filing seasons, you won't get an estimated refund date right away. Free 2012 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free 2012 tax return You can obtain a free transcript online at IRS. Free 2012 tax return gov by clicking on Order a Return or Account Transcript under “Tools. Free 2012 tax return ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Free 2012 tax return You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Free 2012 tax return Download forms, including talking tax forms, instructions, and publications. Free 2012 tax return Order IRS products. Free 2012 tax return Research your tax questions. Free 2012 tax return Search publications by topic or keyword. Free 2012 tax return Use the Internal Revenue Code, regulations, or other official guidance. Free 2012 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Free 2012 tax return Figure your withholding allowances using the IRS Withholding Calculator at www. Free 2012 tax return irs. Free 2012 tax return gov/individuals. Free 2012 tax return Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Free 2012 tax return gov by typing Alternative Minimum Tax Assistant in the search box. Free 2012 tax return Sign up to receive local and national tax news by email. Free 2012 tax return Get information on starting and operating a small business. Free 2012 tax return Phone. Free 2012 tax return Many services are available by phone. Free 2012 tax return   Ordering forms, instructions, and publications. Free 2012 tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Free 2012 tax return You should receive your order within 10 days. Free 2012 tax return Asking tax questions. Free 2012 tax return Call the IRS with your tax questions at 1-800-829-1040. Free 2012 tax return Solving problems. Free 2012 tax return You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Free 2012 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free 2012 tax return Call your local Taxpayer Assistance Center for an appointment. Free 2012 tax return To find the number, go to www. Free 2012 tax return irs. Free 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free 2012 tax return TTY/TDD equipment. Free 2012 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free 2012 tax return The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Free 2012 tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free 2012 tax return gsa. Free 2012 tax return gov/fedrelay. Free 2012 tax return TeleTax topics. Free 2012 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free 2012 tax return Checking the status of your 2012 refund. Free 2012 tax return To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Free 2012 tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free 2012 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free 2012 tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free 2012 tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 2012 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free 2012 tax return Outside the U. Free 2012 tax return S. Free 2012 tax return If you are outside the United States, taxpayer assistance is available at the following U. Free 2012 tax return S Embassies or consulate. Free 2012 tax return Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Free 2012 tax return If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Free 2012 tax return If you are in a U. Free 2012 tax return S. Free 2012 tax return territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Free 2012 tax return S. Free 2012 tax return Virgin Islands) and have a tax question, you can call 1-800-829-1040. Free 2012 tax return Evaluating the quality of our telephone services. Free 2012 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free 2012 tax return One method is for a second IRS representative to listen in on or record random telephone calls. Free 2012 tax return Another is to ask some callers to complete a short survey at the end of the call. Free 2012 tax return Walk-in. Free 2012 tax return Some products and services are available on a walk-in basis. Free 2012 tax return   Products. Free 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free 2012 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free 2012 tax return Services. Free 2012 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Free 2012 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free 2012 tax return 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. Free 2012 tax return No appointment is necessary—just walk in. Free 2012 tax return Before visiting, check www. Free 2012 tax return irs. Free 2012 tax return gov/localcontacts for hours of operation and services provided. Free 2012 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Free 2012 tax return You can leave a message and a representative will call you back within 2 business days. Free 2012 tax return All other issues will be handled without an appointment. Free 2012 tax return To call your local TAC, go to  www. Free 2012 tax return irs. Free 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free 2012 tax return Outside the U. Free 2012 tax return S. Free 2012 tax return If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Free 2012 tax return S. Free 2012 tax return Embassies and consulates. Free 2012 tax return Mail. Free 2012 tax return You can send your order for forms, instructions, and publications to the address below. Free 2012 tax return You should receive a response within 10 days after your request is received. Free 2012 tax return  Internal Revenue Service 1201 N. Free 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Free 2012 tax return S. Free 2012 tax return If you are outside the United States, you can get tax assistance by writing to the address below. Free 2012 tax return  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Free 2012 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free 2012 tax return Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free 2012 tax return TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free 2012 tax return Remember, the worst thing you can do is nothing at all. Free 2012 tax return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free 2012 tax return You face (or your business is facing) an immediate threat of adverse action. Free 2012 tax return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free 2012 tax return   If you qualify for help, they will do everything they can to get your problem resolved. Free 2012 tax return You will be assigned to one advocate who will be with you at every turn. Free 2012 tax return TAS has offices in every state, the District of Columbia, and Puerto Rico. Free 2012 tax return Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Free 2012 tax return And its services are always free. Free 2012 tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free 2012 tax return The TAS tax toolkit at www. Free 2012 tax return TaxpayerAdvocate. Free 2012 tax return irs. Free 2012 tax return gov can help you understand these rights. Free 2012 tax return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free 2012 tax return irs. Free 2012 tax return gov/advocate. Free 2012 tax return You can also call the toll-free number at 1-877-777-4778. Free 2012 tax return Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Free 2012 tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free 2012 tax return gsa. Free 2012 tax return gov/fedrelay. Free 2012 tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. Free 2012 tax return If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Free 2012 tax return irs. Free 2012 tax return gov/advocate. Free 2012 tax return    Outside the U. Free 2012 tax return S. Free 2012 tax return If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Free 2012 tax return You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Free 2012 tax return R. Free 2012 tax return 00968-8000 Low Income Taxpayer Clinics (LITCs). Free 2012 tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free 2012 tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free 2012 tax return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free 2012 tax return For more information and to find a clinic near you, see the LITC page on www. Free 2012 tax return irs. Free 2012 tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free 2012 tax return This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Free 2012 tax return Free tax services. Free 2012 tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free 2012 tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free 2012 tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free 2012 tax return The majority of the information and services listed in this publication are available to you free of charge. Free 2012 tax return If there is a fee associated with a resource or service, it is listed in the publication. Free 2012 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free 2012 tax return DVD for tax products. Free 2012 tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free 2012 tax return Prior-year forms, instructions, and publications. Free 2012 tax return Tax Map: an electronic research tool and finding aid. Free 2012 tax return Tax law frequently asked questions. Free 2012 tax return Tax Topics from the IRS telephone response system. Free 2012 tax return Internal Revenue Code—Title 26 of the U. Free 2012 tax return S. Free 2012 tax return Code. Free 2012 tax return Links to other Internet-based tax research materials. Free 2012 tax return Fill-in, print, and save features for most tax forms. Free 2012 tax return Internal Revenue Bulletins. Free 2012 tax return Toll-free and email technical support. Free 2012 tax return Two releases during the year. Free 2012 tax return  – The first release will ship the beginning of January 2013. Free 2012 tax return  – The final release will ship the beginning of March 2013. Free 2012 tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Free 2012 tax return irs. Free 2012 tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free 2012 tax return Prev  Up  Next   Home   More Online Publications