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H&r Block Advantage

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H&r Block Advantage

H&r block advantage 4. H&r block advantage   Limit on Elective Deferrals Table of Contents Excess elective deferrals. H&r block advantage General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. H&r block advantage This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. H&r block advantage A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. H&r block advantage You can enter into more than one salary reduction agreement during a year. H&r block advantage More than one 403(b) account. H&r block advantage If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. H&r block advantage 403(b) plan and another retirement plan. H&r block advantage If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. H&r block advantage The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. H&r block advantage Roth contribution program. H&r block advantage   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. H&r block advantage Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. H&r block advantage   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. H&r block advantage For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. H&r block advantage Excess elective deferrals. H&r block advantage   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. H&r block advantage General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. H&r block advantage This limit applies without regard to community property laws. H&r block advantage 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. H&r block advantage If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. H&r block advantage To determine whether you have 15 years of service with your employer, see Years of Service , next. H&r block advantage Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. H&r block advantage How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. H&r block advantage You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. H&r block advantage If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. H&r block advantage Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. H&r block advantage Figuring Your Years of Service Take the following rules into account when figuring your years of service. H&r block advantage Status of employer. H&r block advantage   Your years of service include only periods during which your employer was a qualified employer. H&r block advantage Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. H&r block advantage Service with one employer. H&r block advantage   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. H&r block advantage Church employee. H&r block advantage   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. H&r block advantage For more information about church employees, see chapter 5. H&r block advantage Self-employed ministers. H&r block advantage   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. H&r block advantage Total years of service. H&r block advantage   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. H&r block advantage Example. H&r block advantage The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. H&r block advantage Marsha began working with ABC schools in September 2009. H&r block advantage She has always worked full-time for each annual work period. H&r block advantage At the end of 2013, Marsha had 4. H&r block advantage 5 years of service with ABC Public Schools, as shown in Table 4-1. H&r block advantage Table 4-1. H&r block advantage Marsha's Years of Service Note. H&r block advantage This table shows how Marsha figures her years of service, as explained in the previous example. H&r block advantage Year Period Worked Portion of Work Period Years of Service 2009 Sept. H&r block advantage –Dec. H&r block advantage . H&r block advantage 5 year . H&r block advantage 5 year 2010 Feb. H&r block advantage –May . H&r block advantage 5 year 1 year Sept. H&r block advantage –Dec. H&r block advantage . H&r block advantage 5 year 2011 Feb. H&r block advantage –May . H&r block advantage 5 year 1 year Sept. H&r block advantage –Dec. H&r block advantage . H&r block advantage 5 year 2012 Feb. H&r block advantage –May . H&r block advantage 5 year 1 year Sept. H&r block advantage –Dec. H&r block advantage . H&r block advantage 5 year 2013 Feb. H&r block advantage –May . H&r block advantage 5 year 1 year Sept. H&r block advantage –Dec. H&r block advantage . H&r block advantage 5 year Total years of service 4. H&r block advantage 5 years Full-time or part-time. H&r block advantage   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. H&r block advantage When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. H&r block advantage Employer's annual work period. H&r block advantage   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. H&r block advantage Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. H&r block advantage Note. H&r block advantage You cannot accumulate more than 1 year of service in a 12-month period. H&r block advantage Example. H&r block advantage All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. H&r block advantage Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. H&r block advantage Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. H&r block advantage Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. H&r block advantage In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. H&r block advantage How to compare. H&r block advantage   You can use any method that reasonably and accurately reflects the amount of work required. H&r block advantage For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. H&r block advantage   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. H&r block advantage Example. H&r block advantage An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. H&r block advantage   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. H&r block advantage Full year of service. H&r block advantage   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. H&r block advantage Example. H&r block advantage If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. H&r block advantage Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. H&r block advantage Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. H&r block advantage Full-time for part of the year. H&r block advantage   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. H&r block advantage The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. H&r block advantage Example. H&r block advantage Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). H&r block advantage The annual work period for the college is 8 months (February through May and July through October). H&r block advantage Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. H&r block advantage Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. H&r block advantage   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. H&r block advantage The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. H&r block advantage Example. H&r block advantage Vance teaches one course at a local medical school. H&r block advantage He teaches 3 hours per week for two semesters. H&r block advantage Other faculty members at the same school teach 9 hours per week for two semesters. H&r block advantage The annual work period of the medical school is two semesters. H&r block advantage An instructor teaching 9 hours a week for two semesters is considered a full-time employee. H&r block advantage Given these facts, Vance has worked part-time for a full annual work period. H&r block advantage Vance has completed 1/3 of a year of service, figured as shown below. H&r block advantage Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. H&r block advantage   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. H&r block advantage   Figure the first fraction as though you had worked full-time for part of the annual work period. H&r block advantage The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. H&r block advantage The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. H&r block advantage   Figure the second fraction as though you had worked part-time for the entire annual work period. H&r block advantage The fraction is as follows: The numerator (top number) is the number of hours or days you worked. H&r block advantage The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. H&r block advantage   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. H&r block advantage Example. H&r block advantage Maria, an attorney, teaches a course for one semester at a law school. H&r block advantage She teaches 3 hours per week. H&r block advantage The annual work period for teachers at the school is two semesters. H&r block advantage All full-time instructors at the school are required to teach 12 hours per week. H&r block advantage Based on these facts, Maria is employed part-time for part of the annual work period. H&r block advantage Her year of service for this year is determined by multiplying two fractions. H&r block advantage Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. H&r block advantage Example Floyd has figured his limit on annual additions. H&r block advantage The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. H&r block advantage Figuring Floyd's limit on elective deferrals. H&r block advantage   Floyd has been employed with his current employer for less than 15 years. H&r block advantage He is not eligible for the special 15-year increase. H&r block advantage Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. H&r block advantage Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. H&r block advantage Additionally, Floyd's employer does not offer a Roth contribution program. H&r block advantage Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. H&r block advantage Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. H&r block advantage Table 4-2. H&r block advantage Worksheet 1. H&r block advantage Maximum Amount Contributable (MAC) Note. H&r block advantage Use this worksheet to figure your MAC. H&r block advantage Part I. H&r block advantage Limit on Annual Additions     1. H&r block advantage Enter your includible compensation for your most recent year of service 1. H&r block advantage $70,475 2. H&r block advantage Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. H&r block advantage 52,000 3. H&r block advantage Enter the lesser of line 1 or line 2. H&r block advantage This is your limit on annual additions 3. H&r block advantage 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. H&r block advantage     Part II. H&r block advantage Limit on Elective Deferrals     4. H&r block advantage Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. H&r block advantage 17,500   Note. H&r block advantage If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. H&r block advantage If not, enter zero (-0-) on line 16 and go to line 17. H&r block advantage     5. H&r block advantage Amount per year of service 5. H&r block advantage 5,000 6. H&r block advantage Enter your years of service 6. H&r block advantage   7. H&r block advantage Multiply line 5 by line 6 7. H&r block advantage   8. H&r block advantage Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. H&r block advantage   9. H&r block advantage Subtract line 8 from line 7. H&r block advantage If zero or less, enter zero (-0-) 9. H&r block advantage   10. H&r block advantage Maximum increase in limit for long service 10. H&r block advantage 15,000 11. H&r block advantage Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. H&r block advantage   12. H&r block advantage Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. H&r block advantage   13. H&r block advantage Add lines 11 and 12 13. H&r block advantage   14. H&r block advantage Subtract line 13 from line 10 14. H&r block advantage   15. H&r block advantage Maximum additional contributions 15. H&r block advantage 3,000 16. H&r block advantage Enter the least of lines 9, 14, or 15. H&r block advantage This is your increase in the limit for long service 16. H&r block advantage -0- 17. H&r block advantage Add lines 4 and 16. H&r block advantage This is your limit on elective deferrals 17. H&r block advantage 17,500   Part III. H&r block advantage Maximum Amount Contributable     18. H&r block advantage If you had only nonelective contributions, enter the amount from line 3. H&r block advantage This is your MAC. H&r block advantage    If you had only elective deferrals, enter the lesser of lines 3 or 17. H&r block advantage This is your MAC. H&r block advantage    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. H&r block advantage This is your MAC. H&r block advantage (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. H&r block advantage ) 18. H&r block advantage $17,500 Prev  Up  Next   Home   More Online Publications
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IRS Report on Avoiding Troubled Tax-Advantaged Bonds

The Internal Revenue Service office of Tax Exempt Bonds (TEB) released the report, Avoiding Troubled Tax-Advantaged Bonds. This report produced by the TEB Compliance Practice Research Team seeks to provide aid to issuers of tax-advantaged bonds municipal bonds. It identifies some considerations for issuers of such bonds and is TEB’s initial step toward producing public resource products that assist issuers in avoiding troubled transactions. For more than a decade, TEB observed some of the worst problems in the municipal industry and then witnessed the efforts taken (by leaders in state and local government, the professional communities that support them, and various regulatory bodies) to address them. Many of these complex compliance issues facing issuers of tax-advantaged municipal debt still exist.  

Publishing Avoiding Troubled Tax-Advantaged Bonds is a part of TEB’s continuing effort to provide practical steps and products that may be helpful to issuers of tax-advantaged municipal bonds. As such, we welcome comments and feedback from the tax-advantaged municipal bond community that provide further tools and clarification for issuers. Please submit your comments and feedback to TaxExemptBondQuestions@irs.gov inserting “Avoiding Troubled Tax-Advantaged Bonds Question” on the Subject: line.

The report covers three phases of the life cycle of bonds, each with various considerations, of which an issuer should be aware. These three identified phases are 1) the transaction development phase, 2) the transaction execution phase, and 3) the post-issuance phase. Watch for the TEB presentation of phase one “Transaction Development,” in an upcoming Webinar scheduled for this fall.

TEB hopes that the tax-exempt bond community will use this information to create related products beneficial to their members. These products will provide additional tools that facilitate issuer adoption of practices and procedures that avoid abusive or questionable transactions.

 

 

Page Last Reviewed or Updated: 26-Mar-2014

The H&r Block Advantage

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