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Free file taxes on line Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Free file taxes on line Your move is closely related to the start of work. Free file taxes on line You meet the distance test. Free file taxes on line You meet the time test. Free file taxes on line After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Free file taxes on line Retirees, survivors, and Armed Forces members. Free file taxes on line   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Free file taxes on line These rules are discussed later in this publication. Free file taxes on line Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Free file taxes on line Closely related in time. Free file taxes on line   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Free file taxes on line It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Free file taxes on line    Figure A. Free file taxes on line Illustration of Distance Test Please click here for the text description of the image. Free file taxes on line Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Free file taxes on line Example. Free file taxes on line Your family moved more than a year after you started work at a new location. Free file taxes on line You delayed the move for 18 months to allow your child to complete high school. Free file taxes on line You can deduct your moving expenses. Free file taxes on line Closely related in place. Free file taxes on line   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Free file taxes on line If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Free file taxes on line Home defined. Free file taxes on line   Your home means your main home (residence). Free file taxes on line It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Free file taxes on line It does not include other homes owned or kept up by you or members of your family. Free file taxes on line It also does not include a seasonal home, such as a summer beach cottage. Free file taxes on line Your former home means your home before you left for your new job location. Free file taxes on line Your new home means your home within the area of your new job location. Free file taxes on line Retirees or survivors. Free file taxes on line   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Free file taxes on line You must have worked outside the United States or be a survivor of someone who did. Free file taxes on line See Retirees or Survivors Who Move to the United States, later. Free file taxes on line Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Free file taxes on line For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Free file taxes on line You can use Worksheet 1 to see if you meet this test. Free file taxes on line Worksheet 1. Free file taxes on line Distance Test   Note. Free file taxes on line Members of the Armed Forces may not have to meet this test. Free file taxes on line See Members of the Armed Forces. Free file taxes on line     1. Free file taxes on line Enter the number of miles from your old home to your new workplace 1. Free file taxes on line miles 2. Free file taxes on line Enter the number of miles from your old home to your old workplace 2. Free file taxes on line miles 3. Free file taxes on line Subtract line 2 from line 1. Free file taxes on line If zero or less, enter -0- 3. Free file taxes on line miles 4. Free file taxes on line Is line 3 at least 50 miles? □ Yes. Free file taxes on line You meet this test. Free file taxes on line  □ No. Free file taxes on line You do not meet this test. Free file taxes on line You cannot deduct your moving expenses. Free file taxes on line The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Free file taxes on line The distance test considers only the location of your former home. Free file taxes on line It does not take into account the location of your new home. Free file taxes on line See Figure A, earlier. Free file taxes on line Example. Free file taxes on line You moved to a new home less than 50 miles from your former home because you changed main job locations. Free file taxes on line Your old main job location was 3 miles from your former home. Free file taxes on line Your new main job location is 60 miles from that home. Free file taxes on line Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Free file taxes on line First job or return to full-time work. Free file taxes on line   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Free file taxes on line   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Free file taxes on line Armed Forces. Free file taxes on line   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Free file taxes on line See Members of the Armed Forces, later. Free file taxes on line Main job location. Free file taxes on line   Your main job location is usually the place where you spend most of your working time. Free file taxes on line This could be your office, plant, store, shop, or other location. Free file taxes on line If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Free file taxes on line Union members. Free file taxes on line   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Free file taxes on line More than one job. Free file taxes on line   If you have more than one job at any time, your main job location depends on the facts in each case. Free file taxes on line The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Free file taxes on line    Table 1. Free file taxes on line Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Free file taxes on line . Free file taxes on line . Free file taxes on line THEN you satisfy the time test by meeting the. Free file taxes on line . Free file taxes on line . Free file taxes on line an employee 39-week test for employees. Free file taxes on line self-employed 78-week test for self-employed persons. Free file taxes on line both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Free file taxes on line Your principal place of work  determines which test applies. Free file taxes on line both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Free file taxes on line Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Free file taxes on line The time test for employees. Free file taxes on line The time test for self-employed persons. Free file taxes on line Both of these tests are explained below. Free file taxes on line See Table 1, below, for a summary of these tests. Free file taxes on line You can deduct your moving expenses before you meet either of the time tests. Free file taxes on line See Time Test Not Yet Met, later. Free file taxes on line Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Free file taxes on line Full-time employment depends on what is usual for your type of work in your area. Free file taxes on line For purposes of this test, the following four rules apply. Free file taxes on line You count only your full-time work as an employee, not any work you do as a self-employed person. Free file taxes on line You do not have to work for the same employer for all 39 weeks. Free file taxes on line You do not have to work 39 weeks in a row. Free file taxes on line You must work full time within the same general commuting area for all 39 weeks. Free file taxes on line Temporary absence from work. Free file taxes on line   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Free file taxes on line You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Free file taxes on line Seasonal work. Free file taxes on line   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Free file taxes on line For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Free file taxes on line    Figure B. Free file taxes on line Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Free file taxes on line Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Free file taxes on line For purposes of the time test for self-employed persons, the following three rules apply. Free file taxes on line You count any full-time work you do either as an employee or as a self-employed person. Free file taxes on line You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Free file taxes on line You must work within the same general commuting area for all 78 weeks. Free file taxes on line Example. Free file taxes on line You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Free file taxes on line You pay moving expenses in 2013 and 2014 in connection with this move. Free file taxes on line On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Free file taxes on line Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Free file taxes on line You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Free file taxes on line You have until December 1, 2015, to satisfy this requirement. Free file taxes on line Self-employment. Free file taxes on line   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Free file taxes on line You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Free file taxes on line Full-time work. Free file taxes on line   You can count only those weeks during which you work full time as a week of work. Free file taxes on line Whether you work full time during any week depends on what is usual for your type of work in your area. Free file taxes on line For example, you are a self-employed dentist and maintain office hours 4 days a week. Free file taxes on line You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Free file taxes on line Temporary absence from work. Free file taxes on line   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Free file taxes on line Seasonal trade or business. Free file taxes on line   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Free file taxes on line The off-season must be less than 6 months and you must work full time before and after the off-season. Free file taxes on line Example. Free file taxes on line You own and operate a motel at a beach resort. Free file taxes on line The motel is closed for 5 months during the off-season. Free file taxes on line You work full time as the operator of the motel before and after the off-season. Free file taxes on line You are considered self-employed on a full-time basis during the weeks of the off-season. Free file taxes on line   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Free file taxes on line Example. Free file taxes on line Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Free file taxes on line He generally worked at the shop about 40 hours each week. Free file taxes on line Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Free file taxes on line Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Free file taxes on line    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Free file taxes on line Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Free file taxes on line However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Free file taxes on line Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Free file taxes on line You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Free file taxes on line If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Free file taxes on line See When To Deduct Expenses later, for more details. Free file taxes on line Failure to meet the time test. Free file taxes on line    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Free file taxes on line Example. Free file taxes on line You arrive in the general area of your new job location, as an employee, on September 15, 2013. Free file taxes on line You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Free file taxes on line If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Free file taxes on line Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Free file taxes on line You are in the Armed Forces and you moved because of a permanent change of station. Free file taxes on line See Members of the Armed Forces , later. Free file taxes on line Your main job location was outside the United States and you moved to the United States because you retired. Free file taxes on line See Retirees or Survivors Who Move to the United States, later. Free file taxes on line You are the survivor of a person whose main job location at the time of death was outside the United States. Free file taxes on line See Retirees or Survivors Who Move to the United States, later. Free file taxes on line Your job at the new location ends because of death or disability. Free file taxes on line You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Free file taxes on line For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Free file taxes on line Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Free file taxes on line However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Free file taxes on line If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Free file taxes on line United States defined. Free file taxes on line   For this section of this publication, the term “United States” includes the possessions of the United States. Free file taxes on line Retirees who were working abroad. Free file taxes on line   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Free file taxes on line However, both your former main job location and your former home must have been outside the United States. Free file taxes on line Permanently retired. Free file taxes on line   You are considered permanently retired when you cease gainful full-time employment or self-employment. Free file taxes on line If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Free file taxes on line Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Free file taxes on line Decedents. Free file taxes on line   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Free file taxes on line The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Free file taxes on line   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Free file taxes on line For more information, see Publication 559, Survivors, Executors, and Administrators. Free file taxes on line Survivors of decedents who were working abroad. Free file taxes on line   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Free file taxes on line The move is to a home in the United States. Free file taxes on line The move begins within 6 months after the decedent's death. Free file taxes on line (When a move begins is described below. Free file taxes on line ) The move is from the decedent's former home. Free file taxes on line The decedent's former home was outside the United States. Free file taxes on line The decedent's former home was also your home. Free file taxes on line When a move begins. Free file taxes on line   A move begins when one of the following events occurs. Free file taxes on line You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Free file taxes on line Your household goods and personal effects are packed and on the way to your home in the United States. Free file taxes on line You leave your former home to travel to your new home in the United States. Free file taxes on line Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Free file taxes on line You cannot deduct any expenses for meals. Free file taxes on line Reasonable expenses. Free file taxes on line   You can deduct only those expenses that are reasonable for the circumstances of your move. Free file taxes on line For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Free file taxes on line If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Free file taxes on line Example. Free file taxes on line Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Free file taxes on line On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Free file taxes on line Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Free file taxes on line Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Free file taxes on line Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Free file taxes on line Travel by car. Free file taxes on line   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Free file taxes on line Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Free file taxes on line You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Free file taxes on line Member of your household. Free file taxes on line   You can deduct moving expenses you pay for yourself and members of your household. Free file taxes on line A member of your household is anyone who has both your former and new home as his or her home. Free file taxes on line It does not include a tenant or employee, unless that person is your dependent. Free file taxes on line Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Free file taxes on line Your move may be from one U. Free file taxes on line S. Free file taxes on line location to another or from a foreign country to the United States. Free file taxes on line Household goods and personal effects. Free file taxes on line   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Free file taxes on line For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Free file taxes on line   If you use your own car to move your things, see Travel by car, earlier. Free file taxes on line   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Free file taxes on line   You can deduct the cost of shipping your car and your household pets to your new home. Free file taxes on line   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Free file taxes on line Your deduction is limited to the amount it would have cost to move them from your former home. Free file taxes on line Example. Free file taxes on line Paul Brown has been living and working in North Carolina for the last 4 years. Free file taxes on line Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Free file taxes on line Paul got a job in Washington, DC. Free file taxes on line It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Free file taxes on line It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Free file taxes on line He can deduct only $1,800 of the $3,000 he paid. Free file taxes on line The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Free file taxes on line You cannot deduct the cost of moving furniture you buy on the way to your new home. Free file taxes on line   Storage expenses. Free file taxes on line   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Free file taxes on line Travel expenses. Free file taxes on line   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Free file taxes on line This includes expenses for the day you arrive. Free file taxes on line    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Free file taxes on line   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Free file taxes on line   The members of your household do not have to travel together or at the same time. Free file taxes on line However, you can only deduct expenses for one trip per person. Free file taxes on line If you use your own car, see Travel by car, earlier. Free file taxes on line Example. Free file taxes on line   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Free file taxes on line Josh drove the family car to Washington, DC, a trip of 1,100 miles. Free file taxes on line His expenses were $264. Free file taxes on line 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Free file taxes on line 00. Free file taxes on line One week later, Robyn flew from Minneapolis to Washington, DC. Free file taxes on line Her only expense was her $400 plane ticket. Free file taxes on line The Blacks' deduction is $854. Free file taxes on line 00 (Josh's $454. Free file taxes on line 00 + Robyn's $400). Free file taxes on line Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Free file taxes on line You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Free file taxes on line Deductible expenses. Free file taxes on line   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Free file taxes on line The cost of moving household goods and personal effects from your former home to your new home. Free file taxes on line The cost of traveling (including lodging) from your former home to your new home. Free file taxes on line The cost of moving household goods and personal effects to and from storage. Free file taxes on line The cost of storing household goods and personal effects while you are at the new job location. Free file taxes on line The first two items were explained earlier under Moves to Locations in the United States . Free file taxes on line The last two items are discussed, later. Free file taxes on line Moving goods and effects to and from storage. Free file taxes on line   You can deduct the reasonable expenses of moving your personal effects to and from storage. Free file taxes on line Storage expenses. Free file taxes on line   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Free file taxes on line Moving expenses allocable to excluded foreign income. Free file taxes on line   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Free file taxes on line You may also be able to claim a foreign housing exclusion or deduction. Free file taxes on line If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Free file taxes on line    Publication 54, Tax Guide for U. Free file taxes on line S. Free file taxes on line Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Free file taxes on line You can get the publication from most U. Free file taxes on line S. Free file taxes on line embassies and consulates, or see How To Get Tax Help at the end of this publication. Free file taxes on line Nondeductible Expenses You cannot deduct the following items as moving expenses. Free file taxes on line Any part of the purchase price of your new home. Free file taxes on line Car tags. Free file taxes on line Driver's license. Free file taxes on line Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Free file taxes on line Expenses of entering into or breaking a lease. Free file taxes on line Home improvements to help sell your home. Free file taxes on line Loss on the sale of your home. Free file taxes on line Losses from disposing of memberships in clubs. Free file taxes on line Mortgage penalties. Free file taxes on line Pre-move househunting expenses. Free file taxes on line Real estate taxes. Free file taxes on line Refitting of carpet and draperies. Free file taxes on line Return trips to your former residence. Free file taxes on line Security deposits (including any given up due to the move). Free file taxes on line Storage charges except those incurred in transit and for foreign moves. Free file taxes on line No double deduction. Free file taxes on line   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Free file taxes on line You must decide if your expenses are deductible as moving expenses or as business expenses. Free file taxes on line For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Free file taxes on line In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Free file taxes on line   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Free file taxes on line Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Free file taxes on line It covers reimbursements for any of your moving expenses discussed in this publication. Free file taxes on line It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Free file taxes on line Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Free file taxes on line For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Free file taxes on line Your employer should tell you what method of reimbursement is used and what records are required. Free file taxes on line Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Free file taxes on line Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Free file taxes on line Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Free file taxes on line You must adequately account to your employer for these expenses within a reasonable period of time. Free file taxes on line You must return any excess reimbursement or allowance within a reasonable period of time. Free file taxes on line Adequate accounting. Free file taxes on line   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Free file taxes on line Documentation includes receipts, canceled checks, and bills. Free file taxes on line Reasonable period of time. Free file taxes on line   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Free file taxes on line However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Free file taxes on line You receive an advance within 30 days of the time you have an expense. Free file taxes on line You adequately account for your expenses within 60 days after they were paid or incurred. Free file taxes on line You return any excess reimbursement within 120 days after the expense was paid or incurred. Free file taxes on line You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Free file taxes on line Excess reimbursement. Free file taxes on line   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Free file taxes on line Returning excess reimbursements. Free file taxes on line   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Free file taxes on line Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Free file taxes on line For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Free file taxes on line You meet accountable plan rules. Free file taxes on line   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Free file taxes on line Instead, your employer should include the reimbursements in box 12 of your Form W-2. Free file taxes on line Example. Free file taxes on line You lived in Boston and accepted a job in Atlanta. Free file taxes on line Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Free file taxes on line Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Free file taxes on line If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Free file taxes on line You do not meet accountable plan rules. Free file taxes on line   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Free file taxes on line   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Free file taxes on line The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Free file taxes on line Reimbursement of nondeductible expenses. Free file taxes on line   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Free file taxes on line The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Free file taxes on line If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Free file taxes on line Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Free file taxes on line In addition, the following payments will be treated as paid under a nonaccountable plan. Free file taxes on line Excess reimbursements you fail to return to your employer. Free file taxes on line Reimbursements of nondeductible expenses. Free file taxes on line See Reimbursement of nondeductible expenses, earlier. Free file taxes on line If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Free file taxes on line This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Free file taxes on line If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Free file taxes on line Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Free file taxes on line Your employer will report the total in box 1 of your Form W-2. Free file taxes on line Example. Free file taxes on line To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Free file taxes on line Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Free file taxes on line Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Free file taxes on line These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Free file taxes on line Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Free file taxes on line See Reimbursements included in income, later. Free file taxes on line Reimbursements excluded from income. Free file taxes on line   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Free file taxes on line These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Free file taxes on line Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Free file taxes on line    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Free file taxes on line Expenses deducted in earlier year. Free file taxes on line   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Free file taxes on line Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Free file taxes on line Reimbursements included in income. Free file taxes on line   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Free file taxes on line See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Free file taxes on line Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Free file taxes on line This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Free file taxes on line It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Free file taxes on line Reimbursement for deductible and nondeductible expenses. Free file taxes on line    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Free file taxes on line Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Free file taxes on line Amount of income tax withheld. Free file taxes on line   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Free file taxes on line It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Free file taxes on line   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Free file taxes on line The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Free file taxes on line Estimated tax. Free file taxes on line    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Free file taxes on line For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Free file taxes on line How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Free file taxes on line For a quick overview, see Table 2, later. Free file taxes on line Form 3903 Use Form 3903 to figure your moving expense deduction. Free file taxes on line Use a separate Form 3903 for each move for which you are deducting expenses. Free file taxes on line Do not file Form 3903 if all of the following apply. Free file taxes on line You moved to a location outside the United States in an earlier year. Free file taxes on line You are claiming only storage fees while you were away from the United States. Free file taxes on line Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Free file taxes on line Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Free file taxes on line If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Free file taxes on line Completing Form 3903. Free file taxes on line   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Free file taxes on line If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Free file taxes on line Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Free file taxes on line This excluded amount should be identified on Form W-2, box 12, with code P. Free file taxes on line Expenses greater than reimbursement. Free file taxes on line   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Free file taxes on line This is your moving expense deduction. Free file taxes on line Expenses equal to or less than reimbursement. Free file taxes on line    If line 3 is equal to or less than line 4, you have no moving expense deduction. Free file taxes on line Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Free file taxes on line Table 2. Free file taxes on line Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Free file taxes on line . Free file taxes on line . Free file taxes on line AND you have. Free file taxes on line . Free file taxes on line . Free file taxes on line THEN. Free file taxes on line . Free file taxes on line . Free file taxes on line your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Free file taxes on line your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Free file taxes on line your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Free file taxes on line your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Free file taxes on line no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Free file taxes on line * * See Deductible Moving Expenses, earlier, for allowable expenses. Free file taxes on line    Where to deduct. Free file taxes on line   Deduct your moving expenses on Form 1040, line 26. Free file taxes on line The amount of moving expenses you can deduct is shown on Form 3903, line 5. Free file taxes on line    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Free file taxes on line   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Free file taxes on line Expenses not reimbursed. Free file taxes on line   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Free file taxes on line Example. Free file taxes on line In December 2012, your employer transferred you to another city in the United States, where you still work. Free file taxes on line You are single and were not reimbursed for your moving expenses. Free file taxes on line In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Free file taxes on line In January 2013, you paid for travel to the new city. Free file taxes on line You can deduct these additional expenses on your 2013 tax return. Free file taxes on line Expenses reimbursed. Free file taxes on line   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Free file taxes on line If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Free file taxes on line See Choosing when to deduct, next. Free file taxes on line   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Free file taxes on line Choosing when to deduct. Free file taxes on line   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Free file taxes on line How to make the choice. Free file taxes on line   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Free file taxes on line    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Free file taxes on line Illustrated Example Tom and Peggy Smith are married and have two children. Free file taxes on line They owned a home in Detroit where Tom worked. Free file taxes on line On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Free file taxes on line Peggy flew to San Diego on March 1 to look for a new home. Free file taxes on line She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Free file taxes on line The Smiths sold their Detroit home for $1,500 less than they paid for it. Free file taxes on line They contracted to have their personal effects moved to San Diego on April 3. Free file taxes on line The family drove to San Diego where they found that their new home was not finished. Free file taxes on line They stayed in a nearby motel until the house was ready on May 1. Free file taxes on line On April 10, Tom went to work in the San Diego plant where he still works. Free file taxes on line Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Free file taxes on line ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Free file taxes on line His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Free file taxes on line Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Free file taxes on line The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Free file taxes on line His employer identified this amount with code P. Free file taxes on line The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Free file taxes on line Tom must include this amount on Form 1040, line 7. Free file taxes on line The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Free file taxes on line Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Free file taxes on line To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Free file taxes on line Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Free file taxes on line He also enters his deduction, $1,200, on Form 1040, line 26. Free file taxes on line Nondeductible expenses. Free file taxes on line   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Free file taxes on line Item 1 — pre-move househunting expenses of $524. Free file taxes on line Item 2 — the $25,000 down payment on the San Diego home. Free file taxes on line If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Free file taxes on line Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Free file taxes on line The commission is used to figure the gain or loss on the sale. Free file taxes on line Item 4 — the $1,500 loss on the sale of the Detroit home. Free file taxes on line Item 6 — the $320 expense for meals while driving to San Diego. Free file taxes on line (However, the lodging and car expenses are deductible. Free file taxes on line ) Item 7 — temporary living expenses of $3,730. Free file taxes on line    This image is too large to be displayed in the current screen. Free file taxes on line Please click the link to view the image. Free file taxes on line 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Free file taxes on line You can deduct your unreimbursed moving expenses. Free file taxes on line A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Free file taxes on line The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Free file taxes on line Spouse and dependents. Free file taxes on line   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Free file taxes on line   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Free file taxes on line Services or reimbursements provided by government. Free file taxes on line   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Free file taxes on line In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Free file taxes on line However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Free file taxes on line   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Free file taxes on line You can deduct the expenses that are more than your reimbursements. Free file taxes on line See Deductible Moving Expenses, earlier. Free file taxes on line How to complete Form 3903 for members of the Armed Forces. Free file taxes on line    Take the following steps. Free file taxes on line Complete lines 1 through 3 of the form, using your actual expenses. Free file taxes on line Do not include any expenses for moving services provided by the government. Free file taxes on line Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Free file taxes on line Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Free file taxes on line Do not include the value of moving or storage services provided by the government. Free file taxes on line Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Free file taxes on line Complete line 5. Free file taxes on line If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Free file taxes on line This is your moving expense deduction. Free file taxes on line If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Free file taxes on line Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Free file taxes on line If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Free file taxes on line    Do not deduct any expenses for moving or storage services provided by the government. Free file taxes on line How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free file taxes on line Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free file taxes on line Free help with your tax return. Free file taxes on line   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free file taxes on line The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free file taxes on line The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free file taxes on line 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 file taxes on line Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free file taxes on line To find the nearest VITA or TCE site, visit IRS. Free file taxes on line gov or call 1-800-906-9887. Free file taxes on line   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free file taxes on line To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free file taxes on line aarp. Free file taxes on line org/money/taxaide or call 1-888-227-7669. Free file taxes on line   For more information on these programs, go to IRS. Free file taxes on line gov and enter “VITA” in the search box. Free file taxes on line Internet. Free file taxes on line IRS. Free file taxes on line gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free file taxes on line Apply for an Employer Identification Number (EIN). Free file taxes on line Go to IRS. Free file taxes on line gov and enter Apply for an EIN in the search box. Free file taxes on line Request an Electronic Filing PIN by going to IRS. Free file taxes on line gov and entering Electronic Filing PIN in the search box. Free file taxes on line Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free file taxes on line gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free file taxes on line If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free file taxes on line Check the status of your amended return. Free file taxes on line Go to IRS. Free file taxes on line gov and enter Where's My Amended Return in the search box. Free file taxes on line Download forms, instructions, and publications, including some accessible versions. Free file taxes on line Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free file taxes on line gov or IRS2Go. Free file taxes on line Tax return and tax account transcripts are generally available for the current year and past three years. Free file taxes on line Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free file taxes on line gov. Free file taxes on line Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free file taxes on line Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free file taxes on line gov. Free file taxes on line Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free file taxes on line gov or IRS2Go. Free file taxes on line Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free file taxes on line An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free file taxes on line Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free file taxes on line If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free file taxes on line Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free file taxes on line Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free file taxes on line gov. Free file taxes on line Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free file taxes on line The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free file taxes on line Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free file taxes on line AARP offers the Tax-Aide counseling program as part of the TCE program. Free file taxes on line Visit AARP's website to find the nearest Tax-Aide location. Free file taxes on line Research your tax questions. Free file taxes on line Search publications and instructions by topic or keyword. Free file taxes on line Read the Internal Revenue Code, regulations, or other official guidance. Free file taxes on line Read Internal Revenue Bulletins. Free file taxes on line Sign up to receive local and national tax news by email. Free file taxes on line Phone. Free file taxes on line You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free file taxes on line Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free file taxes on line Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free file taxes on line Call to locate the nearest volunteer help site, 1-800-906-9887. Free file taxes on line Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free file taxes on line The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free file taxes on line Most VITA and TCE sites offer free electronic filing. Free file taxes on line Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free file taxes on line Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free file taxes on line Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free file taxes on line The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free file taxes on line If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free file taxes on line Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free file taxes on line Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free file taxes on line 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 file taxes on line Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free file taxes on line Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free file taxes on line You should receive your order within 10 business days. Free file taxes on line Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free file taxes on line Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free file taxes on line Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free file taxes on line Call to ask tax questions, 1-800-829-1040. Free file taxes on line Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free file taxes on line The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free file taxes on line These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free file taxes on line gsa. Free file taxes on line gov/fedrelay. Free file taxes on line Walk-in. Free file taxes on line You can find a selection of forms, publications and services — in-person, face-to-face. Free file taxes on line Products. Free file taxes on line You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free file taxes on line Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free file taxes on line Services. Free file taxes on line You can walk in to your local TAC most business days for personal, face-to-face tax help. Free file taxes on line An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free file taxes on line 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 file taxes on line No appointment is necessary—just walk in. Free file taxes on line Before visiting, check www. Free file taxes on line irs. Free file taxes on line gov/localcontacts for hours of operation and services provided. Free file taxes on line Mail. Free file taxes on line You can send your order for forms, instructions, and publications to the address below. Free file taxes on line You should receive a response within 10 business days after your request is received. Free file taxes on line  Internal Revenue Service 1201 N. Free file taxes on line Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free file taxes on line   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free file taxes on line Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free file taxes on line What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free file taxes on line We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free file taxes on line You face (or your business is facing) an immediate threat of adverse action. Free file taxes on line You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free file taxes on line   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free file taxes on line Here's why we can help: TAS is an independent organization within the IRS. Free file taxes on line Our advocates know how to work with the IRS. Free file taxes on line Our services are free and tailored to meet your needs. Free file taxes on line We have offices in every state, the District of Columbia, and Puerto Rico. Free file taxes on line How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free file taxes on line irs. Free file taxes on line gov/advocate, or call us toll-free at 1-877-777-4778. Free file taxes on line How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free file taxes on line If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free file taxes on line irs. Free file taxes on line gov/sams. Free file taxes on line Low Income Taxpayer Clinics. Free file taxes on line   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 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Work Opportunity Tax Credit Extended

The American Taxpayer Relief Act of 2012 (ATRA) (H.R. 8) extends the Work Opportunity Tax Credit (WOTC) for hiring certain workers through Dec. 31, 2013.

The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC), including adding new categories to the qualified veterans targeted group and expanding the WOTC to make a reduced credit available to tax-exempt organizations for hiring qualified veterans. The VOW Act also extended the WOTC for qualified veterans hired before Jan.1, 2013.  The other targeted group categories were not extended by the VOW Act and expired for targeted group members other than qualified veterans hired after Dec.31, 2011. 

ATRA extends the WOTC for qualified veterans hired before Jan. 1, 2014.  ATRA also extends the WOTC for targeted group members, other than qualified veterans, hired after Dec.31, 2011, and before Jan.1, 2014.     

Pre-screening and Certification Requirements

All employers must obtain certification that an individual is a member of a targeted group, before the employer may claim the WOTC. The process for certifying the veterans for this credit is the same for all employers. To obtain certification, employers must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit. 

Normally, an eligible employer must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, with their respective state workforce agency within 28 days after the eligible worker begins work. However, as discussed below, the IRS has provided special transition rules for the recent legislative changes. 

Special Transition Rules:

Under the special transition rules, an employer who hires a member of a targeted group, other than a qualified veteran, after Dec.31, 2011, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. An employer who hires a veteran after Dec. 31, 2012, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. The 28-day rule will be applicable after that date. See Notice 2013-14 for further processing and transition timeframe rules for Form 8850.  

For more information on the pre-screening and certification process, see Form 8850, Pre-Screening Notice and Certification Request and the instructions.

Employers should contact their individual state workforce agency with any specific processing questions for Forms 8850.

Claiming the Credit

Taxable Employers

For taxable employers, the WOTC may be claimed for hiring targeted group members, including qualified veterans, who begin work before Jan.1, 2014.

After the required certification is secured, taxable employers claim the tax credit as a general business credit against their income tax. The process for taxable employers claiming the WOTC remains the same.
For additional information, see:

Tax-exempt Employers

Qualified tax-exempt organizations described in IRC Section 501(c) and exempt from taxation under IRC Section 501(a), may claim the credit for qualified veterans who begin work on or after Nov. 22, 2011, and before Jan.1, 2014. Tax-exempt employers may not claim the WOTC for other targeted group members. 

After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (PDF).

File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately.

Page Last Reviewed or Updated: 20-Mar-2014

The Free File Taxes On Line

Free file taxes on line Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Free file taxes on line Tax questions. Free file taxes on line Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Free file taxes on line This publication has information on business income, expenses, and tax credits that may help you file your income tax return. Free file taxes on line Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. Free file taxes on line Sole proprietor. Free file taxes on line   A sole proprietor is someone who owns an unincorporated business by himself or herself. Free file taxes on line However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. Free file taxes on line Trade or business. Free file taxes on line    A trade or business is generally an activity carried on to make a profit. Free file taxes on line The facts and circumstances of each case determine whether or not an activity is a trade or business. Free file taxes on line You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. Free file taxes on line You do need to make ongoing efforts to further the interests of your business. Free file taxes on line   You do not have to carry on regular full-time business activities to be self-employed. Free file taxes on line Having a part-time business in addition to your regular job or business may be self-employment. Free file taxes on line Independent contractor. Free file taxes on line    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. Free file taxes on line However, whether they are independent contractors or employees depends on the facts in each case. Free file taxes on line The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. Free file taxes on line The earnings of a person who is working as an independent contractor are subject to self-employment tax. Free file taxes on line For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. Free file taxes on line Statutory employee. Free file taxes on line   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. Free file taxes on line Statutory employees use Schedule C or C-EZ to report their wages and expenses. Free file taxes on line Limited liability company (LLC). Free file taxes on line   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. Free file taxes on line Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. Free file taxes on line An owner who is an individual may use Schedule C or C-EZ. Free file taxes on line Business owned and operated by spouses. Free file taxes on line   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Free file taxes on line Do not use Schedule C or C-EZ. Free file taxes on line Instead, file Form 1065, U. Free file taxes on line S. Free file taxes on line Return of Partnership Income. Free file taxes on line For more information, see Publication 541, Partnerships. Free file taxes on line    Exception—Community income. Free file taxes on line If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Free file taxes on line S. Free file taxes on line possession, you can treat the business either as a sole proprietorship or a partnership. Free file taxes on line The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file taxes on line A change in your reporting position will be treated as a conversion of the entity. Free file taxes on line    Exception—Qualified joint venture. Free file taxes on line If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Free file taxes on line Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Free file taxes on line For an explanation of "material participation," see the Instructions for Schedule C, line G. Free file taxes on line   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Free file taxes on line Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. Free file taxes on line For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. Free file taxes on line This publication does not cover the topics listed in the following table. Free file taxes on line    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. Free file taxes on line   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. Free file taxes on line After each question is the location in this publication where you will find the related discussion. Free file taxes on line Table A. Free file taxes on line What You Need To Know About Federal Taxes (Note. Free file taxes on line The following is a list of questions you may need to answer so you can fill out your federal income tax return. Free file taxes on line Chapters are given to help you find the related discussion in this publication. Free file taxes on line ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. Free file taxes on line What forms must I file?   See chapter 1. Free file taxes on line What must I do if I have employees?   See Employment Taxes in chapter 1. Free file taxes on line Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. Free file taxes on line What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. Free file taxes on line What kinds of business income do I have to report on my tax return?   See chapter 5. Free file taxes on line What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. Free file taxes on line What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. Free file taxes on line What happens if I have a business loss? Can I deduct it?   See chapter 9. Free file taxes on line What must I do if I disposed of business property during the year?   See chapter 3. Free file taxes on line What are my rights as a taxpayer?   See chapter 11. Free file taxes on line Where do I go if I need help with federal tax matters?   See chapter 12. Free file taxes on line IRS mission. Free file taxes on line   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Free file taxes on line Comments and suggestions. Free file taxes on line   We welcome your comments about this publication and your suggestions for future editions. Free file taxes on line   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file taxes on line NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file taxes on line Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file taxes on line   You can send your comments from www. Free file taxes on line irs. Free file taxes on line gov/formspubs/. Free file taxes on line Click on “More Information” then on “Comment on Tax Forms and Publications. Free file taxes on line ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free file taxes on line Ordering forms and publications. Free file taxes on line   Visit  www. Free file taxes on line irs. Free file taxes on line gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free file taxes on line  Internal Revenue Service 1201 N. Free file taxes on line Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file taxes on line   If you have a tax question, check the information available on IRS. Free file taxes on line gov or call 1-800-829-1040. Free file taxes on line We cannot answer tax questions sent to either of the above addresses. Free file taxes on line Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. Free file taxes on line irs. Free file taxes on line gov/pub334. Free file taxes on line What's New for 2013 The following are some of the tax changes for 2013. Free file taxes on line For information on other changes, go to IRS. Free file taxes on line gov. Free file taxes on line Tax rates. Free file taxes on line . Free file taxes on line  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. Free file taxes on line 4%. Free file taxes on line The Medicare part of the tax remains at 2. Free file taxes on line 9%. Free file taxes on line As a result, the self-employment tax is 15. Free file taxes on line 3%. Free file taxes on line Maximum net earnings. Free file taxes on line  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. Free file taxes on line There is no maximum limit on earnings subject to the Medicare part. Free file taxes on line Standard mileage rate. Free file taxes on line  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Free file taxes on line 5 cents per mile. Free file taxes on line For more information, see Car and Truck Expenses in chapter 8. Free file taxes on line Simplified method for business use of home deduction. Free file taxes on line . Free file taxes on line  The IRS now provides a simplified method to determine your expenses for business use of your home. Free file taxes on line For more information, see Business Use of Your Home in chapter 8. Free file taxes on line What's New for 2014 The following are some of the tax changes for 2014. Free file taxes on line For information on other changes, go to IRS. Free file taxes on line gov. Free file taxes on line Standard mileage rate. Free file taxes on line  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Free file taxes on line Self-employment tax. Free file taxes on line  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. Free file taxes on line Reminders Accounting methods. Free file taxes on line  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. Free file taxes on line For more information, see Inventories in chapter 2. Free file taxes on line Reportable transactions. Free file taxes on line  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Free file taxes on line You may have to pay a penalty if you are required to file Form 8886 but do not do so. Free file taxes on line You may also have to pay interest and penalties on any reportable transaction understatements. Free file taxes on line Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. Free file taxes on line For more information, see the Instructions for Form 8886. Free file taxes on line Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free file taxes on line Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file taxes on line You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free file taxes on line Prev  Up  Next   Home   More Online Publications