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Free Turbo Tax Filing 2013

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The American Recovery and Reinvestment Act of 2009: Information Center

Update May 31, 2013 — Some of the credits and other provisions described on this page, which either expired at the end of 2011 or were set to change or expire at the end of 2012, were extended by the American Taxpayer Relief Act of 2012 (ATRA). Updated information is noted, where applicable, on the web pages relating to these specific credits and other provisions.

Update Oct. 31, 2011 — Some of the credits and other provisions described on this page, which were to change or expire at the end of 2010, were extended by the Tax Relief and Job Creation Act of 2010. Additional updated information is noted, where applicable, on the web pages relating to these specific credits and other provisions.

Update July 6, 2010 — For those claiming the homebuyer credit, the deadline for closing (going to settlement) on home purchases was extended from June 30 to Sept. 30, 2010. 

Información en Español

Information for Individuals

Can you benefit from Recovery Act tax credits? Try the White House Tax Savings Tool to find out.

 Many of the Recovery Act provisions are geared toward individuals:

  • Education benefits. The American Opportunity Tax Credit and enhanced benefits for 529 college savings plans help families and students find ways to pay higher education expenses.

  • Earned Income Tax Credit. The EITC increased beginning in  2009.

  • Additional child tax credit. More families qualify for the ACTC starting in 2009.

  • Home energy efficiency and renewable energy incentives. See what you can do to reap tax rewards.

  • Increased Transportation Subsidy. Employer-provided benefits for transit and parking rose beginning in 2009.

  • Homebuyer Credit. Homebuyers who purchased by April 30, 2010, and settled by Sept. 30, 2010, may be eligible for a credit of up to $8,000. Documentation requirements apply. See the first-time homebuyer page for more.

  • COBRA. Workers who lost their jobs between Sept. 1, 2008, and May 31, 2010, may qualify for reduced COBRA health insurance premiums for up to 15 months.

  • Making Work Pay Tax Credit. This credit meant more take-home pay for many Americans in 2009 and 2010. Make sure enough tax is withheld from your pay with the help of the IRS withholding calculator. See Making Work Pay for more.

  • $250 for Social Security Recipients, Veterans and Railroad Retirees. The Economic Recovery Payment was paid by the Social Security Administration, Department of Veterans Affairs and the Railroad Retirement Board in 2009 or, in some cases, 2010. To verify whether you received it, call 1-866-234-2942 and select Option 1 or visit Did I Receive a 2010 Economic Recovery Payment? (no longer available) on this website.

  • Money Back for New Vehicles. Taxpayers who bought new cars and certain other new vehicles in 2009 can deduct the state and local sales taxes they paid as well as other taxes and fees they paid in states with no sales tax.

  • Up to $2,400 in Unemployment Benefits Tax Free in 2009. Individuals should check their tax withholding.

  • Health Coverage Tax Credit. This credit increased from 65 percent to 80 percent of qualified health insurance premiums, and more people are eligible.

Information for Businesses

The following Recovery Act provisions affect businesses:

 Related Items:

 


For information on the Administration's broader economic recovery program, visit

 

Page Last Reviewed or Updated: 26-Mar-2014

The Free Turbo Tax Filing 2013

Free turbo tax filing 2013 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 turbo tax filing 2013 Your move is closely related to the start of work. Free turbo tax filing 2013 You meet the distance test. Free turbo tax filing 2013 You meet the time test. Free turbo tax filing 2013 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 turbo tax filing 2013 Retirees, survivors, and Armed Forces members. Free turbo tax filing 2013   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Free turbo tax filing 2013 These rules are discussed later in this publication. Free turbo tax filing 2013 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 turbo tax filing 2013 Closely related in time. Free turbo tax filing 2013   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 turbo tax filing 2013 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 turbo tax filing 2013    Figure A. Free turbo tax filing 2013 Illustration of Distance Test Please click here for the text description of the image. Free turbo tax filing 2013 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 turbo tax filing 2013 Example. Free turbo tax filing 2013 Your family moved more than a year after you started work at a new location. Free turbo tax filing 2013 You delayed the move for 18 months to allow your child to complete high school. Free turbo tax filing 2013 You can deduct your moving expenses. Free turbo tax filing 2013 Closely related in place. Free turbo tax filing 2013   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 turbo tax filing 2013 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 turbo tax filing 2013 Home defined. Free turbo tax filing 2013   Your home means your main home (residence). Free turbo tax filing 2013 It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Free turbo tax filing 2013 It does not include other homes owned or kept up by you or members of your family. Free turbo tax filing 2013 It also does not include a seasonal home, such as a summer beach cottage. Free turbo tax filing 2013 Your former home means your home before you left for your new job location. Free turbo tax filing 2013 Your new home means your home within the area of your new job location. Free turbo tax filing 2013 Retirees or survivors. Free turbo tax filing 2013   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 turbo tax filing 2013 You must have worked outside the United States or be a survivor of someone who did. Free turbo tax filing 2013 See Retirees or Survivors Who Move to the United States, later. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 You can use Worksheet 1 to see if you meet this test. Free turbo tax filing 2013 Worksheet 1. Free turbo tax filing 2013 Distance Test   Note. Free turbo tax filing 2013 Members of the Armed Forces may not have to meet this test. Free turbo tax filing 2013 See Members of the Armed Forces. Free turbo tax filing 2013     1. Free turbo tax filing 2013 Enter the number of miles from your old home to your new workplace 1. Free turbo tax filing 2013 miles 2. Free turbo tax filing 2013 Enter the number of miles from your old home to your old workplace 2. Free turbo tax filing 2013 miles 3. Free turbo tax filing 2013 Subtract line 2 from line 1. Free turbo tax filing 2013 If zero or less, enter -0- 3. Free turbo tax filing 2013 miles 4. Free turbo tax filing 2013 Is line 3 at least 50 miles? □ Yes. Free turbo tax filing 2013 You meet this test. Free turbo tax filing 2013  □ No. Free turbo tax filing 2013 You do not meet this test. Free turbo tax filing 2013 You cannot deduct your moving expenses. Free turbo tax filing 2013 The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Free turbo tax filing 2013 The distance test considers only the location of your former home. Free turbo tax filing 2013 It does not take into account the location of your new home. Free turbo tax filing 2013 See Figure A, earlier. Free turbo tax filing 2013 Example. Free turbo tax filing 2013 You moved to a new home less than 50 miles from your former home because you changed main job locations. Free turbo tax filing 2013 Your old main job location was 3 miles from your former home. Free turbo tax filing 2013 Your new main job location is 60 miles from that home. Free turbo tax filing 2013 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 turbo tax filing 2013 First job or return to full-time work. Free turbo tax filing 2013   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 turbo tax filing 2013   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 turbo tax filing 2013 Armed Forces. Free turbo tax filing 2013   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 turbo tax filing 2013 See Members of the Armed Forces, later. Free turbo tax filing 2013 Main job location. Free turbo tax filing 2013   Your main job location is usually the place where you spend most of your working time. Free turbo tax filing 2013 This could be your office, plant, store, shop, or other location. Free turbo tax filing 2013 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 turbo tax filing 2013 Union members. Free turbo tax filing 2013   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 turbo tax filing 2013 More than one job. Free turbo tax filing 2013   If you have more than one job at any time, your main job location depends on the facts in each case. Free turbo tax filing 2013 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 turbo tax filing 2013    Table 1. Free turbo tax filing 2013 Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Free turbo tax filing 2013 . Free turbo tax filing 2013 . Free turbo tax filing 2013 THEN you satisfy the time test by meeting the. Free turbo tax filing 2013 . Free turbo tax filing 2013 . Free turbo tax filing 2013 an employee 39-week test for employees. Free turbo tax filing 2013 self-employed 78-week test for self-employed persons. Free turbo tax filing 2013 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 turbo tax filing 2013 Your principal place of work  determines which test applies. Free turbo tax filing 2013 both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Free turbo tax filing 2013 Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Free turbo tax filing 2013 The time test for employees. Free turbo tax filing 2013 The time test for self-employed persons. Free turbo tax filing 2013 Both of these tests are explained below. Free turbo tax filing 2013 See Table 1, below, for a summary of these tests. Free turbo tax filing 2013 You can deduct your moving expenses before you meet either of the time tests. Free turbo tax filing 2013 See Time Test Not Yet Met, later. Free turbo tax filing 2013 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 turbo tax filing 2013 Full-time employment depends on what is usual for your type of work in your area. Free turbo tax filing 2013 For purposes of this test, the following four rules apply. Free turbo tax filing 2013 You count only your full-time work as an employee, not any work you do as a self-employed person. Free turbo tax filing 2013 You do not have to work for the same employer for all 39 weeks. Free turbo tax filing 2013 You do not have to work 39 weeks in a row. Free turbo tax filing 2013 You must work full time within the same general commuting area for all 39 weeks. Free turbo tax filing 2013 Temporary absence from work. Free turbo tax filing 2013   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 turbo tax filing 2013 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 turbo tax filing 2013 Seasonal work. Free turbo tax filing 2013   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 turbo tax filing 2013 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 turbo tax filing 2013    Figure B. Free turbo tax filing 2013 Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Free turbo tax filing 2013 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 turbo tax filing 2013 For purposes of the time test for self-employed persons, the following three rules apply. Free turbo tax filing 2013 You count any full-time work you do either as an employee or as a self-employed person. Free turbo tax filing 2013 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 turbo tax filing 2013 You must work within the same general commuting area for all 78 weeks. Free turbo tax filing 2013 Example. Free turbo tax filing 2013 You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Free turbo tax filing 2013 You pay moving expenses in 2013 and 2014 in connection with this move. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 You have until December 1, 2015, to satisfy this requirement. Free turbo tax filing 2013 Self-employment. Free turbo tax filing 2013   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 turbo tax filing 2013 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 turbo tax filing 2013 Full-time work. Free turbo tax filing 2013   You can count only those weeks during which you work full time as a week of work. Free turbo tax filing 2013 Whether you work full time during any week depends on what is usual for your type of work in your area. Free turbo tax filing 2013 For example, you are a self-employed dentist and maintain office hours 4 days a week. Free turbo tax filing 2013 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 turbo tax filing 2013 Temporary absence from work. Free turbo tax filing 2013   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 turbo tax filing 2013 Seasonal trade or business. Free turbo tax filing 2013   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 turbo tax filing 2013 The off-season must be less than 6 months and you must work full time before and after the off-season. Free turbo tax filing 2013 Example. Free turbo tax filing 2013 You own and operate a motel at a beach resort. Free turbo tax filing 2013 The motel is closed for 5 months during the off-season. Free turbo tax filing 2013 You work full time as the operator of the motel before and after the off-season. Free turbo tax filing 2013 You are considered self-employed on a full-time basis during the weeks of the off-season. Free turbo tax filing 2013   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Free turbo tax filing 2013 Example. Free turbo tax filing 2013 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 turbo tax filing 2013 He generally worked at the shop about 40 hours each week. Free turbo tax filing 2013 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 turbo tax filing 2013 Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Free turbo tax filing 2013    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 turbo tax filing 2013 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 turbo tax filing 2013 However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 See When To Deduct Expenses later, for more details. Free turbo tax filing 2013 Failure to meet the time test. Free turbo tax filing 2013    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 turbo tax filing 2013 Example. Free turbo tax filing 2013 You arrive in the general area of your new job location, as an employee, on September 15, 2013. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Free turbo tax filing 2013 You are in the Armed Forces and you moved because of a permanent change of station. Free turbo tax filing 2013 See Members of the Armed Forces , later. Free turbo tax filing 2013 Your main job location was outside the United States and you moved to the United States because you retired. Free turbo tax filing 2013 See Retirees or Survivors Who Move to the United States, later. Free turbo tax filing 2013 You are the survivor of a person whose main job location at the time of death was outside the United States. Free turbo tax filing 2013 See Retirees or Survivors Who Move to the United States, later. Free turbo tax filing 2013 Your job at the new location ends because of death or disability. Free turbo tax filing 2013 You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Free turbo tax filing 2013 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 turbo tax filing 2013 United States defined. Free turbo tax filing 2013   For this section of this publication, the term “United States” includes the possessions of the United States. Free turbo tax filing 2013 Retirees who were working abroad. Free turbo tax filing 2013   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Free turbo tax filing 2013 However, both your former main job location and your former home must have been outside the United States. Free turbo tax filing 2013 Permanently retired. Free turbo tax filing 2013   You are considered permanently retired when you cease gainful full-time employment or self-employment. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 Decedents. Free turbo tax filing 2013   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 turbo tax filing 2013 The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Free turbo tax filing 2013   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Free turbo tax filing 2013 For more information, see Publication 559, Survivors, Executors, and Administrators. Free turbo tax filing 2013 Survivors of decedents who were working abroad. Free turbo tax filing 2013   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 turbo tax filing 2013 The move is to a home in the United States. Free turbo tax filing 2013 The move begins within 6 months after the decedent's death. Free turbo tax filing 2013 (When a move begins is described below. Free turbo tax filing 2013 ) The move is from the decedent's former home. Free turbo tax filing 2013 The decedent's former home was outside the United States. Free turbo tax filing 2013 The decedent's former home was also your home. Free turbo tax filing 2013 When a move begins. Free turbo tax filing 2013   A move begins when one of the following events occurs. Free turbo tax filing 2013 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 turbo tax filing 2013 Your household goods and personal effects are packed and on the way to your home in the United States. Free turbo tax filing 2013 You leave your former home to travel to your new home in the United States. Free turbo tax filing 2013 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 turbo tax filing 2013 You cannot deduct any expenses for meals. Free turbo tax filing 2013 Reasonable expenses. Free turbo tax filing 2013   You can deduct only those expenses that are reasonable for the circumstances of your move. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 Example. Free turbo tax filing 2013 Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Free turbo tax filing 2013 On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Free turbo tax filing 2013 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 turbo tax filing 2013 Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Free turbo tax filing 2013 Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Free turbo tax filing 2013 Travel by car. Free turbo tax filing 2013   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 turbo tax filing 2013 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 turbo tax filing 2013 You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Free turbo tax filing 2013 Member of your household. Free turbo tax filing 2013   You can deduct moving expenses you pay for yourself and members of your household. Free turbo tax filing 2013 A member of your household is anyone who has both your former and new home as his or her home. Free turbo tax filing 2013 It does not include a tenant or employee, unless that person is your dependent. Free turbo tax filing 2013 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 turbo tax filing 2013 Your move may be from one U. Free turbo tax filing 2013 S. Free turbo tax filing 2013 location to another or from a foreign country to the United States. Free turbo tax filing 2013 Household goods and personal effects. Free turbo tax filing 2013   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 turbo tax filing 2013 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 turbo tax filing 2013   If you use your own car to move your things, see Travel by car, earlier. Free turbo tax filing 2013   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Free turbo tax filing 2013   You can deduct the cost of shipping your car and your household pets to your new home. Free turbo tax filing 2013   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Free turbo tax filing 2013 Your deduction is limited to the amount it would have cost to move them from your former home. Free turbo tax filing 2013 Example. Free turbo tax filing 2013 Paul Brown has been living and working in North Carolina for the last 4 years. Free turbo tax filing 2013 Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Free turbo tax filing 2013 Paul got a job in Washington, DC. Free turbo tax filing 2013 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 turbo tax filing 2013 It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Free turbo tax filing 2013 He can deduct only $1,800 of the $3,000 he paid. Free turbo tax filing 2013 The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Free turbo tax filing 2013 You cannot deduct the cost of moving furniture you buy on the way to your new home. Free turbo tax filing 2013   Storage expenses. Free turbo tax filing 2013   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 turbo tax filing 2013 Travel expenses. Free turbo tax filing 2013   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 turbo tax filing 2013 This includes expenses for the day you arrive. Free turbo tax filing 2013    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 turbo tax filing 2013   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 turbo tax filing 2013   The members of your household do not have to travel together or at the same time. Free turbo tax filing 2013 However, you can only deduct expenses for one trip per person. Free turbo tax filing 2013 If you use your own car, see Travel by car, earlier. Free turbo tax filing 2013 Example. Free turbo tax filing 2013   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Free turbo tax filing 2013 Josh drove the family car to Washington, DC, a trip of 1,100 miles. Free turbo tax filing 2013 His expenses were $264. Free turbo tax filing 2013 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 turbo tax filing 2013 00. Free turbo tax filing 2013 One week later, Robyn flew from Minneapolis to Washington, DC. Free turbo tax filing 2013 Her only expense was her $400 plane ticket. Free turbo tax filing 2013 The Blacks' deduction is $854. Free turbo tax filing 2013 00 (Josh's $454. Free turbo tax filing 2013 00 + Robyn's $400). Free turbo tax filing 2013 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 turbo tax filing 2013 You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Free turbo tax filing 2013 Deductible expenses. Free turbo tax filing 2013   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Free turbo tax filing 2013 The cost of moving household goods and personal effects from your former home to your new home. Free turbo tax filing 2013 The cost of traveling (including lodging) from your former home to your new home. Free turbo tax filing 2013 The cost of moving household goods and personal effects to and from storage. Free turbo tax filing 2013 The cost of storing household goods and personal effects while you are at the new job location. Free turbo tax filing 2013 The first two items were explained earlier under Moves to Locations in the United States . Free turbo tax filing 2013 The last two items are discussed, later. Free turbo tax filing 2013 Moving goods and effects to and from storage. Free turbo tax filing 2013   You can deduct the reasonable expenses of moving your personal effects to and from storage. Free turbo tax filing 2013 Storage expenses. Free turbo tax filing 2013   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 turbo tax filing 2013 Moving expenses allocable to excluded foreign income. Free turbo tax filing 2013   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 turbo tax filing 2013 You may also be able to claim a foreign housing exclusion or deduction. Free turbo tax filing 2013 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 turbo tax filing 2013    Publication 54, Tax Guide for U. Free turbo tax filing 2013 S. Free turbo tax filing 2013 Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Free turbo tax filing 2013 You can get the publication from most U. Free turbo tax filing 2013 S. Free turbo tax filing 2013 embassies and consulates, or see How To Get Tax Help at the end of this publication. Free turbo tax filing 2013 Nondeductible Expenses You cannot deduct the following items as moving expenses. Free turbo tax filing 2013 Any part of the purchase price of your new home. Free turbo tax filing 2013 Car tags. Free turbo tax filing 2013 Driver's license. Free turbo tax filing 2013 Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Free turbo tax filing 2013 Expenses of entering into or breaking a lease. Free turbo tax filing 2013 Home improvements to help sell your home. Free turbo tax filing 2013 Loss on the sale of your home. Free turbo tax filing 2013 Losses from disposing of memberships in clubs. Free turbo tax filing 2013 Mortgage penalties. Free turbo tax filing 2013 Pre-move househunting expenses. Free turbo tax filing 2013 Real estate taxes. Free turbo tax filing 2013 Refitting of carpet and draperies. Free turbo tax filing 2013 Return trips to your former residence. Free turbo tax filing 2013 Security deposits (including any given up due to the move). Free turbo tax filing 2013 Storage charges except those incurred in transit and for foreign moves. Free turbo tax filing 2013 No double deduction. Free turbo tax filing 2013   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Free turbo tax filing 2013 You must decide if your expenses are deductible as moving expenses or as business expenses. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Free turbo tax filing 2013 Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Free turbo tax filing 2013 It covers reimbursements for any of your moving expenses discussed in this publication. Free turbo tax filing 2013 It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 Your employer should tell you what method of reimbursement is used and what records are required. Free turbo tax filing 2013 Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 You must adequately account to your employer for these expenses within a reasonable period of time. Free turbo tax filing 2013 You must return any excess reimbursement or allowance within a reasonable period of time. Free turbo tax filing 2013 Adequate accounting. Free turbo tax filing 2013   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 turbo tax filing 2013 Documentation includes receipts, canceled checks, and bills. Free turbo tax filing 2013 Reasonable period of time. Free turbo tax filing 2013   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Free turbo tax filing 2013 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 turbo tax filing 2013 You receive an advance within 30 days of the time you have an expense. Free turbo tax filing 2013 You adequately account for your expenses within 60 days after they were paid or incurred. Free turbo tax filing 2013 You return any excess reimbursement within 120 days after the expense was paid or incurred. Free turbo tax filing 2013 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 turbo tax filing 2013 Excess reimbursement. Free turbo tax filing 2013   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 turbo tax filing 2013 Returning excess reimbursements. Free turbo tax filing 2013   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Free turbo tax filing 2013 Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Free turbo tax filing 2013 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 turbo tax filing 2013 You meet accountable plan rules. Free turbo tax filing 2013   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 turbo tax filing 2013 Instead, your employer should include the reimbursements in box 12 of your Form W-2. Free turbo tax filing 2013 Example. Free turbo tax filing 2013 You lived in Boston and accepted a job in Atlanta. Free turbo tax filing 2013 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 turbo tax filing 2013 Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Free turbo tax filing 2013 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 turbo tax filing 2013 You do not meet accountable plan rules. Free turbo tax filing 2013   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Free turbo tax filing 2013   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 turbo tax filing 2013 The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Free turbo tax filing 2013 Reimbursement of nondeductible expenses. Free turbo tax filing 2013   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Free turbo tax filing 2013 In addition, the following payments will be treated as paid under a nonaccountable plan. Free turbo tax filing 2013 Excess reimbursements you fail to return to your employer. Free turbo tax filing 2013 Reimbursements of nondeductible expenses. Free turbo tax filing 2013 See Reimbursement of nondeductible expenses, earlier. Free turbo tax filing 2013 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 turbo tax filing 2013 This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Free turbo tax filing 2013 If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Free turbo tax filing 2013 Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Free turbo tax filing 2013 Your employer will report the total in box 1 of your Form W-2. Free turbo tax filing 2013 Example. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Free turbo tax filing 2013 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 turbo tax filing 2013 See Reimbursements included in income, later. Free turbo tax filing 2013 Reimbursements excluded from income. Free turbo tax filing 2013   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 turbo tax filing 2013 These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Free turbo tax filing 2013 Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Free turbo tax filing 2013    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 turbo tax filing 2013 Expenses deducted in earlier year. Free turbo tax filing 2013   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 turbo tax filing 2013 Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Free turbo tax filing 2013 Reimbursements included in income. Free turbo tax filing 2013   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 turbo tax filing 2013 See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Free turbo tax filing 2013 Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Free turbo tax filing 2013 This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Free turbo tax filing 2013 It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Free turbo tax filing 2013 Reimbursement for deductible and nondeductible expenses. Free turbo tax filing 2013    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 turbo tax filing 2013 Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Free turbo tax filing 2013 Amount of income tax withheld. Free turbo tax filing 2013   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Free turbo tax filing 2013 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 turbo tax filing 2013   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Free turbo tax filing 2013 The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Free turbo tax filing 2013 Estimated tax. Free turbo tax filing 2013    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 turbo tax filing 2013 For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Free turbo tax filing 2013 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 turbo tax filing 2013 For a quick overview, see Table 2, later. Free turbo tax filing 2013 Form 3903 Use Form 3903 to figure your moving expense deduction. Free turbo tax filing 2013 Use a separate Form 3903 for each move for which you are deducting expenses. Free turbo tax filing 2013 Do not file Form 3903 if all of the following apply. Free turbo tax filing 2013 You moved to a location outside the United States in an earlier year. Free turbo tax filing 2013 You are claiming only storage fees while you were away from the United States. Free turbo tax filing 2013 Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 Completing Form 3903. Free turbo tax filing 2013   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Free turbo tax filing 2013 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 turbo tax filing 2013 Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Free turbo tax filing 2013 This excluded amount should be identified on Form W-2, box 12, with code P. Free turbo tax filing 2013 Expenses greater than reimbursement. Free turbo tax filing 2013   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 turbo tax filing 2013 This is your moving expense deduction. Free turbo tax filing 2013 Expenses equal to or less than reimbursement. Free turbo tax filing 2013    If line 3 is equal to or less than line 4, you have no moving expense deduction. Free turbo tax filing 2013 Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Free turbo tax filing 2013 Table 2. Free turbo tax filing 2013 Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Free turbo tax filing 2013 . Free turbo tax filing 2013 . Free turbo tax filing 2013 AND you have. Free turbo tax filing 2013 . Free turbo tax filing 2013 . Free turbo tax filing 2013 THEN. Free turbo tax filing 2013 . Free turbo tax filing 2013 . Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Free turbo tax filing 2013 * * See Deductible Moving Expenses, earlier, for allowable expenses. Free turbo tax filing 2013    Where to deduct. Free turbo tax filing 2013   Deduct your moving expenses on Form 1040, line 26. Free turbo tax filing 2013 The amount of moving expenses you can deduct is shown on Form 3903, line 5. Free turbo tax filing 2013    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Free turbo tax filing 2013   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Free turbo tax filing 2013 Expenses not reimbursed. Free turbo tax filing 2013   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Free turbo tax filing 2013 Example. Free turbo tax filing 2013 In December 2012, your employer transferred you to another city in the United States, where you still work. Free turbo tax filing 2013 You are single and were not reimbursed for your moving expenses. Free turbo tax filing 2013 In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Free turbo tax filing 2013 In January 2013, you paid for travel to the new city. Free turbo tax filing 2013 You can deduct these additional expenses on your 2013 tax return. Free turbo tax filing 2013 Expenses reimbursed. Free turbo tax filing 2013   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 turbo tax filing 2013 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 turbo tax filing 2013 See Choosing when to deduct, next. Free turbo tax filing 2013   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 turbo tax filing 2013 Choosing when to deduct. Free turbo tax filing 2013   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 turbo tax filing 2013 How to make the choice. Free turbo tax filing 2013   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 turbo tax filing 2013    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Free turbo tax filing 2013 Illustrated Example Tom and Peggy Smith are married and have two children. Free turbo tax filing 2013 They owned a home in Detroit where Tom worked. Free turbo tax filing 2013 On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Free turbo tax filing 2013 Peggy flew to San Diego on March 1 to look for a new home. Free turbo tax filing 2013 She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Free turbo tax filing 2013 The Smiths sold their Detroit home for $1,500 less than they paid for it. Free turbo tax filing 2013 They contracted to have their personal effects moved to San Diego on April 3. Free turbo tax filing 2013 The family drove to San Diego where they found that their new home was not finished. Free turbo tax filing 2013 They stayed in a nearby motel until the house was ready on May 1. Free turbo tax filing 2013 On April 10, Tom went to work in the San Diego plant where he still works. Free turbo tax filing 2013 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 turbo tax filing 2013 ) 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 turbo tax filing 2013 His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 His employer identified this amount with code P. Free turbo tax filing 2013 The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Free turbo tax filing 2013 Tom must include this amount on Form 1040, line 7. Free turbo tax filing 2013 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 turbo tax filing 2013 Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Free turbo tax filing 2013 To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Free turbo tax filing 2013 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 turbo tax filing 2013 He also enters his deduction, $1,200, on Form 1040, line 26. Free turbo tax filing 2013 Nondeductible expenses. Free turbo tax filing 2013   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Free turbo tax filing 2013 Item 1 — pre-move househunting expenses of $524. Free turbo tax filing 2013 Item 2 — the $25,000 down payment on the San Diego home. Free turbo tax filing 2013 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 turbo tax filing 2013 Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Free turbo tax filing 2013 The commission is used to figure the gain or loss on the sale. Free turbo tax filing 2013 Item 4 — the $1,500 loss on the sale of the Detroit home. Free turbo tax filing 2013 Item 6 — the $320 expense for meals while driving to San Diego. Free turbo tax filing 2013 (However, the lodging and car expenses are deductible. Free turbo tax filing 2013 ) Item 7 — temporary living expenses of $3,730. Free turbo tax filing 2013    This image is too large to be displayed in the current screen. Free turbo tax filing 2013 Please click the link to view the image. Free turbo tax filing 2013 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 turbo tax filing 2013 You can deduct your unreimbursed moving expenses. Free turbo tax filing 2013 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 turbo tax filing 2013 The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Free turbo tax filing 2013 Spouse and dependents. Free turbo tax filing 2013   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 turbo tax filing 2013   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 turbo tax filing 2013 Services or reimbursements provided by government. Free turbo tax filing 2013   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Free turbo tax filing 2013 You can deduct the expenses that are more than your reimbursements. Free turbo tax filing 2013 See Deductible Moving Expenses, earlier. Free turbo tax filing 2013 How to complete Form 3903 for members of the Armed Forces. Free turbo tax filing 2013    Take the following steps. Free turbo tax filing 2013 Complete lines 1 through 3 of the form, using your actual expenses. Free turbo tax filing 2013 Do not include any expenses for moving services provided by the government. Free turbo tax filing 2013 Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Free turbo tax filing 2013 Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Free turbo tax filing 2013 Do not include the value of moving or storage services provided by the government. Free turbo tax filing 2013 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 turbo tax filing 2013 Complete line 5. Free turbo tax filing 2013 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 turbo tax filing 2013 This is your moving expense deduction. Free turbo tax filing 2013 If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Free turbo tax filing 2013 Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Free turbo tax filing 2013 If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Free turbo tax filing 2013    Do not deduct any expenses for moving or storage services provided by the government. Free turbo tax filing 2013 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free turbo tax filing 2013 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 turbo tax filing 2013 Free help with your tax return. Free turbo tax filing 2013   Free help in preparing your return is available nationwide from IRS-certified volunteers. 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Free turbo tax filing 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free turbo tax filing 2013 aarp. Free turbo tax filing 2013 org/money/taxaide or call 1-888-227-7669. Free turbo tax filing 2013   For more information on these programs, go to IRS. Free turbo tax filing 2013 gov and enter “VITA” in the search box. Free turbo tax filing 2013 Internet. Free turbo tax filing 2013 IRS. Free turbo tax filing 2013 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free turbo tax filing 2013 Apply for an Employer Identification Number (EIN). Free turbo tax filing 2013 Go to IRS. Free turbo tax filing 2013 gov and enter Apply for an EIN in the search box. Free turbo tax filing 2013 Request an Electronic Filing PIN by going to IRS. Free turbo tax filing 2013 gov and entering Electronic Filing PIN in the search box. Free turbo tax filing 2013 Check the status of your 2013 refund with Where's My Refund? Go to IRS. 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Free turbo tax filing 2013 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free turbo tax filing 2013 AARP offers the Tax-Aide counseling program as part of the TCE program. Free turbo tax filing 2013 Visit AARP's website to find the nearest Tax-Aide location. Free turbo tax filing 2013 Research your tax questions. Free turbo tax filing 2013 Search publications and instructions by topic or keyword. Free turbo tax filing 2013 Read the Internal Revenue Code, regulations, or other official guidance. Free turbo tax filing 2013 Read Internal Revenue Bulletins. Free turbo tax filing 2013 Sign up to receive local and national tax news by email. Free turbo tax filing 2013 Phone. Free turbo tax filing 2013 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free turbo tax filing 2013 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free turbo tax filing 2013 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 turbo tax filing 2013 Call to locate the nearest volunteer help site, 1-800-906-9887. Free turbo tax filing 2013 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 turbo tax filing 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free turbo tax filing 2013 Most VITA and TCE sites offer free electronic filing. Free turbo tax filing 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free turbo tax filing 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free turbo tax filing 2013 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free turbo tax filing 2013 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 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 turbo tax filing 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free turbo tax filing 2013 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 turbo tax filing 2013 You should receive your order within 10 business days. Free turbo tax filing 2013 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free turbo tax filing 2013 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free turbo tax filing 2013 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free turbo tax filing 2013 Call to ask tax questions, 1-800-829-1040. Free turbo tax filing 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free turbo tax filing 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free turbo tax filing 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free turbo tax filing 2013 gsa. Free turbo tax filing 2013 gov/fedrelay. Free turbo tax filing 2013 Walk-in. Free turbo tax filing 2013 You can find a selection of forms, publications and services — in-person, face-to-face. Free turbo tax filing 2013 Products. Free turbo tax filing 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free turbo tax filing 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free turbo tax filing 2013 Services. Free turbo tax filing 2013 You can walk in to your local TAC most business days for personal, face-to-face tax help. Free turbo tax filing 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free turbo tax filing 2013 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 turbo tax filing 2013 No appointment is necessary—just walk in. Free turbo tax filing 2013 Before visiting, check www. Free turbo tax filing 2013 irs. Free turbo tax filing 2013 gov/localcontacts for hours of operation and services provided. Free turbo tax filing 2013 Mail. Free turbo tax filing 2013 You can send your order for forms, instructions, and publications to the address below. Free turbo tax filing 2013 You should receive a response within 10 business days after your request is received. Free turbo tax filing 2013  Internal Revenue Service 1201 N. Free turbo tax filing 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 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Free turbo tax filing 2013   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 turbo tax filing 2013 Here's why we can help: TAS is an independent organization within the IRS. Free turbo tax filing 2013 Our advocates know how to work with the IRS. Free turbo tax filing 2013 Our services are free and tailored to meet your needs. Free turbo tax filing 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Free turbo tax filing 2013 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 turbo tax filing 2013 irs. Free turbo tax filing 2013 gov/advocate, or call us toll-free at 1-877-777-4778. Free turbo tax filing 2013 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free turbo tax filing 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free turbo tax filing 2013 irs. Free turbo tax filing 2013 gov/sams. Free turbo tax filing 2013 Low Income Taxpayer Clinics. Free turbo tax filing 2013   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. Free turbo tax filing 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free turbo tax filing 2013 Visit www. Free turbo tax filing 2013 TaxpayerAdvocate. Free turbo tax filing 2013 irs. Free turbo tax filing 2013 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free turbo tax filing 2013 Prev  Up  Next   Home   More Online Publications