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Free online tax filing Publication 516 - Main Content Table of Contents U. Free online tax filing S. Free online tax filing Tax ReturnFiling Information Foreign Bank Accounts U. Free online tax filing S. Free online tax filing Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free online tax filing U. Free online tax filing S. Free online tax filing Tax Return Filing Information If you are a U. Free online tax filing S. Free online tax filing citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Free online tax filing However, the special rules explained in the following discussions may apply to you. Free online tax filing See also Tax Treaty Benefits, later. Free online tax filing When To File and Pay Most individual tax returns cover a calendar year, January through December. Free online tax filing The regular due date for these tax returns is April 15 of the following year. Free online tax filing If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Free online tax filing If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Free online tax filing You must pay interest on any tax not paid by the regular due date. Free online tax filing Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Free online tax filing See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Free online tax filing If your return is filed late, the postmark or delivery service date does not determine the date of filing. Free online tax filing In that case, your return is considered filed when it is received by the IRS. Free online tax filing Extensions You may be able to get an extension of time to file your return and pay your tax. Free online tax filing Automatic 2-month extension. Free online tax filing   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Free online tax filing S. Free online tax filing citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Free online tax filing To get this extension, you must attach a statement to your return explaining how you qualified. Free online tax filing You will owe interest on any tax not paid by the regular due date of your return. Free online tax filing Married taxpayers. Free online tax filing   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free online tax filing If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Free online tax filing Additional extension. Free online tax filing   You can apply for an additional extension of time to file your return by filing Form 4868. Free online tax filing You must file Form 4868 by the due date for your income tax return. Free online tax filing   Generally, you must file it by April 15. Free online tax filing However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Free online tax filing Check the box on line 8 of Form 4868. Free online tax filing Payment of tax. Free online tax filing   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Free online tax filing The late-payment penalty applies if, through withholding, etc. Free online tax filing , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Free online tax filing Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Free online tax filing Electronic filing. Free online tax filing   You can file for the additional extension by phone, using your home computer, or through a tax professional. Free online tax filing See Form 4868 for more information. Free online tax filing Limit on additional extensions. Free online tax filing   You generally cannot get a total extension of more than 6 months. Free online tax filing However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Free online tax filing   For more information, see Publication 54. Free online tax filing Foreign Bank Accounts You must file Form TD F 90-22. Free online tax filing 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Free online tax filing This applies if the combined assets in the account(s) were more than $10,000. Free online tax filing Do not include accounts in a U. Free online tax filing S. Free online tax filing military banking facility operated by a U. Free online tax filing S. Free online tax filing financial institution. Free online tax filing File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Free online tax filing Do not attach it to Form 1040. Free online tax filing If you are required to file Form TD F 90-22. Free online tax filing 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Free online tax filing You also may be required to file Form 8938 with your U. Free online tax filing S. Free online tax filing income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Free online tax filing For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Free online tax filing For more information, see Form 8938 and its instructions. Free online tax filing U. Free online tax filing S. Free online tax filing Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Free online tax filing If you are a U. Free online tax filing S. Free online tax filing citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Free online tax filing S. Free online tax filing law. Free online tax filing This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Free online tax filing If you are a nonresident alien, your income from sources outside the United States is not subject to U. Free online tax filing S. Free online tax filing tax. Free online tax filing Foreign Earned Income Exclusion Employees of the U. Free online tax filing S. Free online tax filing Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Free online tax filing S. Free online tax filing Government as an employee. Free online tax filing But see Other Employment, later. Free online tax filing Special Situations In the following two situations, your pay is from the U. Free online tax filing S. Free online tax filing Government and does not qualify for the foreign earned income exclusion. Free online tax filing U. Free online tax filing S. Free online tax filing agency reimbursed by foreign country. Free online tax filing   If you are a U. Free online tax filing S. Free online tax filing Government employee paid by a U. Free online tax filing S. Free online tax filing agency to perform services in a foreign country, your pay is from the U. Free online tax filing S. Free online tax filing Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Free online tax filing This is true even if the U. Free online tax filing S. Free online tax filing agency is reimbursed by the foreign government. Free online tax filing Employees of post exchanges, etc. Free online tax filing   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Free online tax filing S. Free online tax filing Government, the earnings you receive are paid by the U. Free online tax filing S. Free online tax filing Government. Free online tax filing This is true whether they are paid from appropriated or nonappropriated funds. Free online tax filing These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Free online tax filing Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Free online tax filing Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Free online tax filing In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Free online tax filing S. Free online tax filing citizens or green card holders. Free online tax filing Consequently, if you are a U. Free online tax filing S. Free online tax filing citizen or green card holder, you will generally not be entitled to reduce your U. Free online tax filing S. Free online tax filing tax on your government pay. Free online tax filing If you are neither a U. Free online tax filing S. Free online tax filing citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Free online tax filing Review the treaty text carefully. Free online tax filing U. Free online tax filing S. Free online tax filing citizens must always file Form 1040. Free online tax filing Non-U. Free online tax filing S. Free online tax filing citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Free online tax filing If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Free online tax filing Most income tax treaties contain an article providing relief from double taxation. Free online tax filing Many treaties contain special foreign tax credit rules for U. Free online tax filing S. Free online tax filing citizens who are residents of a treaty country. Free online tax filing For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Free online tax filing Allowances, Differentials, and Special Pay Most payments received by U. Free online tax filing S. Free online tax filing Government civilian employees for working abroad, including pay differentials, are taxable. Free online tax filing However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Free online tax filing The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free online tax filing Pay differentials. Free online tax filing   Pay differentials you receive as financial incentives for employment abroad are taxable. Free online tax filing Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Free online tax filing   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Free online tax filing The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Free online tax filing Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Free online tax filing Foreign areas allowances. Free online tax filing   Certain foreign areas allowances are tax free. Free online tax filing Your employer should not have included these allowances as wages on your Form W-2. Free online tax filing   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Free online tax filing Title I, chapter 9, of the Foreign Service Act of 1980. Free online tax filing Section 4 of the Central Intelligence Agency Act of 1949, as amended. Free online tax filing Title II of the Overseas Differentials and Allowances Act. Free online tax filing Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Free online tax filing These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Free online tax filing Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Free online tax filing Cost-of-living allowances. Free online tax filing   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Free online tax filing The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Free online tax filing Cost-of-living allowances are not included on your Form W-2. Free online tax filing Federal court employees. Free online tax filing   If you are a federal court employee, the preceding paragraph also applies to you. Free online tax filing The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Free online tax filing American Institute in Taiwan. Free online tax filing   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Free online tax filing S. Free online tax filing tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Free online tax filing S. Free online tax filing Government. Free online tax filing Federal reemployment payments after serving with an international organization. Free online tax filing   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Free online tax filing These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Free online tax filing Allowances or reimbursements for travel and transportation expenses. Free online tax filing   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Free online tax filing Lodging furnished to a principal representative of the United States. Free online tax filing   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Free online tax filing However, amounts paid by the U. Free online tax filing S. Free online tax filing government for your usual costs of operating and maintaining your household are taxable. Free online tax filing If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Free online tax filing Peace Corps. Free online tax filing   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Free online tax filing Taxable allowances. Free online tax filing   The following allowances must be included on your Form W-2 and reported on your return as wages. Free online tax filing If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Free online tax filing The part of living allowances designated by the Director of the Peace Corps as basic compensation. Free online tax filing This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free online tax filing Leave allowances. Free online tax filing Readjustment allowances or “termination payments. Free online tax filing ” Taxable allowances are considered received by you when credited to your account. Free online tax filing Example. Free online tax filing Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Free online tax filing Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Free online tax filing Nontaxable allowances. Free online tax filing   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Free online tax filing These allowances should not be included on your Form W-2. Free online tax filing These allowances are tax free whether paid by the U. Free online tax filing S. Free online tax filing Government or the foreign country in which you are stationed. Free online tax filing Other Income Other employment. Free online tax filing   If, in addition to your U. Free online tax filing S. Free online tax filing government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Free online tax filing In addition, if your spouse is a U. Free online tax filing S. Free online tax filing citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Free online tax filing For more information, see Publication 54. Free online tax filing The tax treaty rules relating to income from personal services generally apply to income from private employment. Free online tax filing As discussed above, the saving clause applies to you if you are a U. Free online tax filing S. Free online tax filing citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Free online tax filing Sale of personal property. Free online tax filing   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Free online tax filing S. Free online tax filing dollars, the excess of the amount received in U. Free online tax filing S. Free online tax filing dollars over the cost or other basis of the property is a capital gain. Free online tax filing Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Free online tax filing However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Free online tax filing Sale of your home. Free online tax filing   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Free online tax filing Losses are not deductible. Free online tax filing   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Free online tax filing Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Free online tax filing   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Free online tax filing   For detailed information on selling your home, see Publication 523. Free online tax filing Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Free online tax filing Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Free online tax filing These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Free online tax filing Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Free online tax filing Your tax home is not limited to the Embassy, consulate, or duty station. Free online tax filing It includes the entire city or general area in which your principal place of employment is located. Free online tax filing Traveling away from home. Free online tax filing   You are traveling away from home if you meet both of the following requirements. Free online tax filing Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Free online tax filing You need to get sleep or rest to meet the demands of your work while away from home. Free online tax filing This requirement is not satisfied by merely napping in your car. Free online tax filing You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Free online tax filing Temporary assignment. Free online tax filing   If your assignment or job away from your tax home is temporary, your tax home does not change. Free online tax filing You are considered to be away from home for the whole period, and your travel expenses are deductible. Free online tax filing Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Free online tax filing   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Free online tax filing An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Free online tax filing   You must determine whether your assignment is temporary or indefinite when you start work. Free online tax filing If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Free online tax filing Employment that is initially temporary may become indefinite due to changed circumstances. Free online tax filing A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Free online tax filing Exception for federal crime investigations or prosecutions. Free online tax filing   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Free online tax filing This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Free online tax filing Limit on meals and entertainment. Free online tax filing   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Free online tax filing However, the limit does not apply to expenses reimbursed under a U. Free online tax filing S. Free online tax filing Government expense allowance arrangement. Free online tax filing Individuals subject to hours of service limits. Free online tax filing   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Free online tax filing   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Free online tax filing Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Free online tax filing Interstate truck operators and bus drivers who are under Department of Transportation regulations. Free online tax filing Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Free online tax filing Certain merchant mariners who are under Coast Guard regulations. Free online tax filing Primary purpose of trip must be for business. Free online tax filing   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Free online tax filing However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Free online tax filing   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Free online tax filing This applies even if you engage in business activities while there. Free online tax filing However, you can deduct any expenses while at your destination that are directly related to your business. Free online tax filing Expenses paid for others. Free online tax filing   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Free online tax filing Home leave. Free online tax filing   The Foreign Service Act requires U. Free online tax filing S. Free online tax filing citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Free online tax filing This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Free online tax filing   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Free online tax filing You must be able to verify these amounts in order to claim them. Free online tax filing Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Free online tax filing More information. Free online tax filing   See chapter 1 of Publication 463 for more information on travel expenses. Free online tax filing Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Free online tax filing Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Free online tax filing They do not include expenses you have when traveling away from home overnight. Free online tax filing Those expenses are deductible as travel expenses and are discussed earlier. Free online tax filing Commuting. Free online tax filing   You cannot deduct your transportation costs of going between your home and your regular business location. Free online tax filing These costs are personal commuting expenses. Free online tax filing   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Free online tax filing   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Free online tax filing More information. Free online tax filing   For more information on transportation expenses, see chapter 4 of Publication 463. Free online tax filing Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Free online tax filing Membership dues. Free online tax filing   You can deduct membership dues you pay to professional societies that relate to your business or profession. Free online tax filing Subscriptions. Free online tax filing   You can deduct subscriptions to professional publications that relate to your business or profession. Free online tax filing Educational expenses. Free online tax filing   Generally, educational expenses are considered to be personal expenses and are not deductible. Free online tax filing However, under some circumstances, educational expenses are deductible as business expenses. Free online tax filing   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Free online tax filing   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Free online tax filing These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Free online tax filing   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Free online tax filing    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Free online tax filing However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Free online tax filing These benefits are explained in Publication 970. Free online tax filing Foreign service representation expenses. Free online tax filing   If you are an employee of the U. Free online tax filing S. Free online tax filing Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Free online tax filing If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Free online tax filing You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Free online tax filing The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Free online tax filing    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Free online tax filing These rules are explained in Publication 463. Free online tax filing Representation expenses. Free online tax filing   These are expenses that further the interest of the United States abroad. Free online tax filing They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Free online tax filing They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Free online tax filing   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Free online tax filing These regulations are available on the Internet at www. Free online tax filing state. Free online tax filing gov/m/a/als. Free online tax filing Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Free online tax filing ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Free online tax filing Impairment-related work expenses. Free online tax filing   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Free online tax filing Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Free online tax filing These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Free online tax filing They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Free online tax filing Loss on conversion of U. Free online tax filing S. Free online tax filing dollars into foreign currency. Free online tax filing   The conversion of U. Free online tax filing S. Free online tax filing dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Free online tax filing Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Free online tax filing For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Free online tax filing The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Free online tax filing You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Free online tax filing For each trip away from home, the dates you left and returned and the number of days spent on business. Free online tax filing The destination or area of your travel, described by the name of the city, town, or similar designation. Free online tax filing The business reason for your travel or the business benefit gained or expected to be gained from your travel. Free online tax filing How to record your expenses. Free online tax filing   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Free online tax filing They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Free online tax filing You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Free online tax filing   Each expense should be recorded separately in your records. Free online tax filing However, some items can be totaled in reasonable categories. Free online tax filing You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Free online tax filing You may record tips separately or with the cost of the service. Free online tax filing    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Free online tax filing It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Free online tax filing Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Free online tax filing It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Free online tax filing    A canceled check by itself does not prove a business cost. Free online tax filing You must have other evidence to show that the check was used for a business purpose. Free online tax filing Your records must be timely. Free online tax filing   Record the elements for the expense in your account book or other record at or near the time of the expense. Free online tax filing A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Free online tax filing Confidential information. Free online tax filing   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Free online tax filing However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Free online tax filing How To Report Business Expenses As a U. Free online tax filing S. Free online tax filing Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Free online tax filing If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Free online tax filing However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Free online tax filing If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Free online tax filing Form 2106 or Form 2106-EZ. Free online tax filing   You must complete Form 2106 or 2106-EZ to deduct your expenses. Free online tax filing Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Free online tax filing Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Free online tax filing Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Free online tax filing Form 2106-EZ. Free online tax filing   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Free online tax filing You can use Form 2106-EZ if you meet both of the following conditions. Free online tax filing You are not reimbursed by your employer for any expenses. Free online tax filing (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Free online tax filing ) If you claim car expenses, you use the standard mileage rate. Free online tax filing Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Free online tax filing Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Free online tax filing However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Free online tax filing S. Free online tax filing Government employee. Free online tax filing To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Free online tax filing Closely related to the start of work. Free online tax filing   The move must be closely related, both in time and in place, to the start of work at the new location. Free online tax filing In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Free online tax filing   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Free online tax filing A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Free online tax filing Distance test. Free online tax filing   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Free online tax filing If you did not have an old job location, your new job location must be at least 50 miles from your former home. Free online tax filing Time test. Free online tax filing   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. Free online tax filing Deductible moving expenses. Free online tax filing   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Free online tax filing    The cost of your meals is not a deductible moving expense. Free online tax filing   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Free online tax filing For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Free online tax filing Expenses must be reasonable. Free online tax filing   You can deduct only those expenses that are reasonable for the circumstances of your move. Free online tax filing For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Free online tax filing Members of your household. Free online tax filing   A member of your household includes anyone who has both your former home and new home as his or her home. Free online tax filing It does not include a tenant or employee unless you can claim that person as a dependent. Free online tax filing Retirees. Free online tax filing   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Free online tax filing You do not have to meet the time test described earlier. Free online tax filing Survivors. Free online tax filing   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Free online tax filing The move must begin within 6 months after the decedent's death. Free online tax filing It must be from the decedent's former home outside the United States, and that home must also have been your home. Free online tax filing You do not have to meet the time test described earlier. Free online tax filing How to report moving expenses. Free online tax filing   Use Form 3903 to report your moving expenses and figure your allowable deduction. Free online tax filing Claim the deduction as an adjustment to income on Form 1040. Free online tax filing (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Free online tax filing ) Reimbursements. Free online tax filing   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Free online tax filing You also must include in gross income reimbursements paid to you under a nonaccountable plan. Free online tax filing However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Free online tax filing Additional information. Free online tax filing   For additional information about moving expenses, see Publication 521. Free online tax filing Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Free online tax filing Contributions. Free online tax filing   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Free online tax filing You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Free online tax filing For more information, see Publication 526, Charitable Contributions. Free online tax filing Real estate tax and home mortgage interest. Free online tax filing   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Free online tax filing You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Free online tax filing Example. Free online tax filing Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Free online tax filing During the year, Adam used the allowance, with other funds, to provide a home for himself. Free online tax filing His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Free online tax filing Adam did not have any other expenses related to providing a home for himself. Free online tax filing Adam must reduce his deductions for home mortgage interest and real estate taxes. Free online tax filing He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Free online tax filing The result is 3/4. Free online tax filing Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Free online tax filing He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Free online tax filing Exception to the reduction. Free online tax filing   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Free online tax filing Required statement. Free online tax filing   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Free online tax filing The statement must contain all of the following information. Free online tax filing The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Free online tax filing The amount of otherwise deductible expenses attributable to each type of tax-free income. Free online tax filing The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Free online tax filing An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Free online tax filing   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Free online tax filing Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Free online tax filing S. Free online tax filing income tax liability or deduct them as an itemized deduction when figuring your taxable income. Free online tax filing Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Free online tax filing Foreign tax credit. Free online tax filing   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Free online tax filing If you choose to figure a credit against your U. Free online tax filing S. Free online tax filing tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Free online tax filing S. Free online tax filing income tax return. Free online tax filing    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Free online tax filing If all your foreign income is exempt from U. Free online tax filing S. Free online tax filing tax, you will not be able to claim a foreign tax credit. Free online tax filing   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Free online tax filing Exemption from limit. Free online tax filing   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Free online tax filing Your only foreign income is passive income, such as interest, dividends, and royalties. Free online tax filing The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Free online tax filing The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Free online tax filing If you make the election, you can claim a foreign tax credit without filing Form 1116. Free online tax filing However, you cannot carry back or carry over any unused foreign tax to or from this year. Free online tax filing See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Free online tax filing Foreign tax deduction. Free online tax filing   If you choose to deduct all foreign income taxes on your U. Free online tax filing S. Free online tax filing income tax return, itemize the deduction on Schedule A (Form 1040). Free online tax filing You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Free online tax filing Example. Free online tax filing Dennis and Christina are married and live and work in Country X. Free online tax filing Dennis works for the U. Free online tax filing S. Free online tax filing Government and Christina is employed by a private company. Free online tax filing They pay income tax to Country X on Christina's income only. Free online tax filing Dennis and Christina file a joint tax return and exclude all of Christina's income. Free online tax filing They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Free online tax filing Deduction for other foreign taxes. Free online tax filing   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free online tax filing You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Free online tax filing   You can deduct real property taxes you pay that are imposed on you by a foreign country. Free online tax filing You take this deduction on Schedule A (Form 1040). Free online tax filing You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Free online tax filing More information. Free online tax filing   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Free online tax filing Local (Foreign) Tax Return As a U. Free online tax filing S. Free online tax filing Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Free online tax filing Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Free online tax filing Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Free online tax filing Review the treaty text carefully to determine whether your U. Free online tax filing S. Free online tax filing Government remuneration is taxable in the host country. Free online tax filing You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Free online tax filing If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Free online tax filing If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Free online tax filing Most income tax treaties contain an article providing relief from double taxation. Free online tax filing Many treaties contain special foreign tax credit rules for U. Free online tax filing S. Free online tax filing citizens who are residents of a treaty country. Free online tax filing For more information about the foreign tax credit, see Foreign Taxes, earlier. Free online tax filing Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Free online tax filing For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Free online tax filing Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Free online tax filing Check with the appropriate U. Free online tax filing S. Free online tax filing Embassy for more information. Free online tax filing Double Withholding If your U. Free online tax filing S. Free online tax filing government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Free online tax filing S. Free online tax filing tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Free online tax filing S. Free online tax filing income tax return on this income. Free online tax filing Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Free online tax filing How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free online tax filing By selecting the method that is best for you, you will have quick and easy access to tax help. Free online tax filing Free help with your tax return. Free online tax filing   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free online tax filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Free online tax filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free online tax filing 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 online tax filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free online tax filing To find the nearest VITA or TCE site, visit IRS. Free online tax filing gov or call 1-800-906-9887 or 1-800-829-1040. Free online tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free online tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free online tax filing aarp. Free online tax filing org/money/taxaide or call 1-888-227-7669. Free online tax filing   For more information on these programs, go to IRS. Free online tax filing gov and enter “VITA” in the search box. Free online tax filing Internet. Free online tax filing You can access the IRS website at IRS. Free online tax filing gov 24 hours a day, 7 days a week to: E-file your return. Free online tax filing Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free online tax filing Check the status of your 2012 refund. Free online tax filing Go to IRS. Free online tax filing gov and click on Where’s My Refund. Free online tax filing Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free online tax filing If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free online tax filing Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free online tax filing Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Free online tax filing Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free online tax filing So in a change from previous filing seasons, you won't get an estimated refund date right away. Free online tax filing 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 online tax filing You can obtain a free transcript online at IRS. Free online tax filing gov by clicking on Order a Return or Account Transcript under “Tools. Free online tax filing ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Free online tax filing You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Free online tax filing Download forms, including talking tax forms, instructions, and publications. Free online tax filing Order IRS products. Free online tax filing Research your tax questions. Free online tax filing Search publications by topic or keyword. Free online tax filing Use the Internal Revenue Code, regulations, or other official guidance. Free online tax filing View Internal Revenue Bulletins (IRBs) published in the last few years. Free online tax filing Figure your withholding allowances using the IRS Withholding Calculator at www. Free online tax filing irs. Free online tax filing gov/individuals. Free online tax filing Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Free online tax filing gov by typing Alternative Minimum Tax Assistant in the search box. Free online tax filing Sign up to receive local and national tax news by email. Free online tax filing Get information on starting and operating a small business. Free online tax filing Phone. Free online tax filing Many services are available by phone. Free online tax filing   Ordering forms, instructions, and publications. Free online tax filing Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Free online tax filing You should receive your order within 10 days. Free online tax filing Asking tax questions. Free online tax filing Call the IRS with your tax questions at 1-800-829-1040. Free online tax filing Solving problems. Free online tax filing You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Free online tax filing An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free online tax filing Call your local Taxpayer Assistance Center for an appointment. Free online tax filing To find the number, go to www. Free online tax filing irs. Free online tax filing gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free online tax filing TTY/TDD equipment. Free online tax filing If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free online tax filing The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Free online tax filing These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free online tax filing gsa. Free online tax filing gov/fedrelay. Free online tax filing TeleTax topics. Free online tax filing Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free online tax filing Checking the status of your 2012 refund. Free online tax filing To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Free online tax filing Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free online tax filing If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free online tax filing Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free online tax filing Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free online tax filing 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 online tax filing Outside the U. Free online tax filing S. Free online tax filing If you are outside the United States, taxpayer assistance is available at the following U. Free online tax filing S Embassies or consulate. Free online tax filing Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Free online tax filing If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Free online tax filing If you are in a U. Free online tax filing S. Free online tax filing territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Free online tax filing S. Free online tax filing Virgin Islands) and have a tax question, you can call 1-800-829-1040. Free online tax filing Evaluating the quality of our telephone services. Free online tax filing To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free online tax filing One method is for a second IRS representative to listen in on or record random telephone calls. Free online tax filing Another is to ask some callers to complete a short survey at the end of the call. Free online tax filing Walk-in. Free online tax filing Some products and services are available on a walk-in basis. Free online tax filing   Products. Free online tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free online tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free online tax filing Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free online tax filing Services. Free online tax filing You can walk in to your local TAC most business days for personal, face-to-face tax help. Free online tax filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free online tax filing 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 online tax filing No appointment is necessary—just walk in. Free online tax filing Before visiting, check www. Free online tax filing irs. Free online tax filing gov/localcontacts for hours of operation and services provided. Free online tax filing If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Free online tax filing You can leave a message and a representative will call you back within 2 business days. Free online tax filing All other issues will be handled without an appointment. Free online tax filing To call your local TAC, go to  www. Free online tax filing irs. Free online tax filing gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free online tax filing Outside the U. Free online tax filing S. Free online tax filing If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Free online tax filing S. Free online tax filing Embassies and consulates. Free online tax filing Mail. Free online tax filing You can send your order for forms, instructions, and publications to the address below. Free online tax filing You should receive a response within 10 days after your request is received. Free online tax filing  Internal Revenue Service 1201 N. Free online tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Free online tax filing S. Free online tax filing If you are outside the United States, you can get tax assistance by writing to the address below. Free online tax filing  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Free online tax filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free online tax filing Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free online tax filing TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free online tax filing Remember, the worst thing you can do is nothing at all. Free online tax filing   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free online tax filing You face (or your business is facing) an immediate threat of adverse action. Free online tax filing You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free online tax filing   If you qualify for help, they will do everything they can to get your problem resolved. Free online tax filing You will be assigned to one advocate who will be with you at every turn. Free online tax filing TAS has offices in every state, the District of Columbia, and Puerto Rico. Free online tax filing Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Free online tax filing And its services are always free. Free online tax filing   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free online tax filing The TAS tax toolkit at www. Free online tax filing TaxpayerAdvocate. Free online tax filing irs. Free online tax filing gov can help you understand these rights. Free online tax filing   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free online tax filing irs. Free online tax filing gov/advocate. Free online tax filing You can also call the toll-free number at 1-877-777-4778. Free online tax filing Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Free online tax filing These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free online tax filing gsa. Free online tax filing gov/fedrelay. Free online tax filing   TAS also handles large-scale or systemic problems that affect many taxpayers. Free online tax filing If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Free online tax filing irs. Free online tax filing gov/advocate. Free online tax filing    Outside the U. Free online tax filing S. Free online tax filing If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Free online tax filing You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Free online tax filing R. Free online tax filing 00968-8000 Low Income Taxpayer Clinics (LITCs). Free online tax filing   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free online tax filing Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free online tax filing These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free online tax filing Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free online tax filing For more information and to find a clinic near you, see the LITC page on www. Free online tax filing irs. Free online tax filing gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free online tax filing This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Free online tax filing Free tax services. Free online tax filing   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free online tax filing Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free online tax filing The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free online tax filing The majority of the information and services listed in this publication are available to you free of charge. Free online tax filing If there is a fee associated with a resource or service, it is listed in the publication. Free online tax filing   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free online tax filing DVD for tax products. 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Choosing a Credit Counseling Agency

Counseling services are available to help people budget money and pay bills. Credit unions, Cooperative Extension offices, military family service centers and religious organizations are among those that may offer free or low-cost credit counseling.

Local, nonprofit agencies that provide educational programs on money management and help in developing debt payment plans operate under the name Consumer Credit Counseling Service (CCCS). Make certain that the agency is accredited by the Council on Accreditation, (COA), or the International Organization for Standardization (ISO). The counselor should also be certified by the National Foundation for Credit Counseling (NFCC), an organization that supports a national network of credit counselors.

Typically, a counseling service will negotiate lower payments with your creditors, then make the payments using money you send to it each month. The cost of setting up this debt-management plan is paid by the creditor, not you. Ask these questions to find the best counselor for you:

  • What services do you offer? Look for an organization that offers budget counseling and money management classes as well as a debt-management plan.
  • Do you offer free information? Avoid organizations that charge for information or make you provide a lot of details about your problem first.
  • What are your fees? Are there set-up and/or monthly fees? A typical set-up fee is $10. Beware of agencies that charge large up-front fees.
  • How will the debt management plan work? What debts can be included in the plan and will you get regular reports on your accounts?
  • Ask whether the counselor can get creditors to lower or eliminate interest and fees. If the answer is yes, contact your creditors to verify this.
  • Ask what happens if you can't afford to pay. If an organization won't help you because you can't afford to pay, go somewhere else for help.
  • Will your counselor help you avoid future problems? Getting a plan for avoiding future debt is as important as solving the immediate debt problem.
  • Ask for a contract. All verbal promises should be in writing before you pay any money.
  • Are your counselors accredited or certified? Legitimate credit counseling firms are affiliated with the National Foundation for Credit Counseling or the Association of Independent Consumer Credit Counseling Agencies.

Check with your local consumer protection agency and the Better Business Bureau to see if any complaints have been filed about the counseling service you're considering.

If you have concerns about approved credit counseling agencies or credit counseling providers, please contact the U.S. Trustee Program .

The Free Online Tax Filing

Free online tax filing Publication 938 - Introductory Material Table of Contents Introduction Introduction Section references are to the Internal Revenue Code unless otherwise noted. Free online tax filing This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). Free online tax filing The directory for each calendar quarter is based on information submitted to the IRS during that quarter. Free online tax filing For each quarter, there is a directory of new REMICs and CDOs and, if required, a section containing amended listings. Free online tax filing You can use the directory to find the representative of the REMIC or the issuer of the CDO from whom you can request tax information. Free online tax filing The amended listing section shows changes to previously listed REMICs and CDOs. Free online tax filing The update for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. Free online tax filing Publication 938 is only available on the Internet. Free online tax filing To get Publication 938, including prior issues, visit IRS. Free online tax filing gov. Free online tax filing Future developments. Free online tax filing   The IRS has created a page on IRS. Free online tax filing gov that includes information about Publication 938 at www. Free online tax filing irs. Free online tax filing gov/pub938. Free online tax filing Information about any future developments affecting Publication 938 (such as legislation enacted after we release it) will be posted on that page. Free online tax filing Other information. Free online tax filing   Publication 550, Investment Income and Expenses, discusses the tax treatment that applies to holders of these investment products. Free online tax filing For other information about REMICs, see sections 860A through 860G and the regulations issued under those sections. Free online tax filing Prev  Up  Next   Home   More Online Publications