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Hrblock free file Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Hrblock free file Your move is closely related to the start of work. Hrblock free file You meet the distance test. Hrblock free file You meet the time test. Hrblock free file After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Hrblock free file Retirees, survivors, and Armed Forces members. Hrblock free file   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Hrblock free file These rules are discussed later in this publication. Hrblock free file Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Hrblock free file Closely related in time. Hrblock free file   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Hrblock free file It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Hrblock free file    Figure A. Hrblock free file Illustration of Distance Test Please click here for the text description of the image. Hrblock free file Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Hrblock free file Example. Hrblock free file Your family moved more than a year after you started work at a new location. Hrblock free file You delayed the move for 18 months to allow your child to complete high school. Hrblock free file You can deduct your moving expenses. Hrblock free file Closely related in place. Hrblock free file   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Hrblock free file If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Hrblock free file Home defined. Hrblock free file   Your home means your main home (residence). Hrblock free file It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Hrblock free file It does not include other homes owned or kept up by you or members of your family. Hrblock free file It also does not include a seasonal home, such as a summer beach cottage. Hrblock free file Your former home means your home before you left for your new job location. Hrblock free file Your new home means your home within the area of your new job location. Hrblock free file Retirees or survivors. Hrblock free file   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Hrblock free file You must have worked outside the United States or be a survivor of someone who did. Hrblock free file See Retirees or Survivors Who Move to the United States, later. Hrblock free file Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Hrblock free file For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Hrblock free file You can use Worksheet 1 to see if you meet this test. Hrblock free file Worksheet 1. Hrblock free file Distance Test   Note. Hrblock free file Members of the Armed Forces may not have to meet this test. Hrblock free file See Members of the Armed Forces. Hrblock free file     1. Hrblock free file Enter the number of miles from your old home to your new workplace 1. Hrblock free file miles 2. Hrblock free file Enter the number of miles from your old home to your old workplace 2. Hrblock free file miles 3. Hrblock free file Subtract line 2 from line 1. Hrblock free file If zero or less, enter -0- 3. Hrblock free file miles 4. Hrblock free file Is line 3 at least 50 miles? □ Yes. Hrblock free file You meet this test. Hrblock free file  □ No. Hrblock free file You do not meet this test. Hrblock free file You cannot deduct your moving expenses. Hrblock free file The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Hrblock free file The distance test considers only the location of your former home. Hrblock free file It does not take into account the location of your new home. Hrblock free file See Figure A, earlier. Hrblock free file Example. Hrblock free file You moved to a new home less than 50 miles from your former home because you changed main job locations. Hrblock free file Your old main job location was 3 miles from your former home. Hrblock free file Your new main job location is 60 miles from that home. Hrblock free file Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Hrblock free file First job or return to full-time work. Hrblock free file   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Hrblock free file   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Hrblock free file Armed Forces. Hrblock free file   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Hrblock free file See Members of the Armed Forces, later. Hrblock free file Main job location. Hrblock free file   Your main job location is usually the place where you spend most of your working time. Hrblock free file This could be your office, plant, store, shop, or other location. Hrblock free file If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Hrblock free file Union members. Hrblock free file   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Hrblock free file More than one job. Hrblock free file   If you have more than one job at any time, your main job location depends on the facts in each case. Hrblock free file The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Hrblock free file    Table 1. Hrblock free file Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Hrblock free file . Hrblock free file . Hrblock free file THEN you satisfy the time test by meeting the. Hrblock free file . Hrblock free file . Hrblock free file an employee 39-week test for employees. Hrblock free file self-employed 78-week test for self-employed persons. Hrblock free file both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Hrblock free file Your principal place of work  determines which test applies. Hrblock free file both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Hrblock free file Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Hrblock free file The time test for employees. Hrblock free file The time test for self-employed persons. Hrblock free file Both of these tests are explained below. Hrblock free file See Table 1, below, for a summary of these tests. Hrblock free file You can deduct your moving expenses before you meet either of the time tests. Hrblock free file See Time Test Not Yet Met, later. Hrblock free file Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Hrblock free file Full-time employment depends on what is usual for your type of work in your area. Hrblock free file For purposes of this test, the following four rules apply. Hrblock free file You count only your full-time work as an employee, not any work you do as a self-employed person. Hrblock free file You do not have to work for the same employer for all 39 weeks. Hrblock free file You do not have to work 39 weeks in a row. Hrblock free file You must work full time within the same general commuting area for all 39 weeks. Hrblock free file Temporary absence from work. Hrblock free file   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Hrblock free file You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Hrblock free file Seasonal work. Hrblock free file   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Hrblock free file For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Hrblock free file    Figure B. Hrblock free file Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Hrblock free file Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Hrblock free file For purposes of the time test for self-employed persons, the following three rules apply. Hrblock free file You count any full-time work you do either as an employee or as a self-employed person. Hrblock free file You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Hrblock free file You must work within the same general commuting area for all 78 weeks. Hrblock free file Example. Hrblock free file You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Hrblock free file You pay moving expenses in 2013 and 2014 in connection with this move. Hrblock free file On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Hrblock free file Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Hrblock free file You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Hrblock free file You have until December 1, 2015, to satisfy this requirement. Hrblock free file Self-employment. Hrblock free file   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Hrblock free file You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Hrblock free file Full-time work. Hrblock free file   You can count only those weeks during which you work full time as a week of work. Hrblock free file Whether you work full time during any week depends on what is usual for your type of work in your area. Hrblock free file For example, you are a self-employed dentist and maintain office hours 4 days a week. Hrblock free file You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Hrblock free file Temporary absence from work. Hrblock free file   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Hrblock free file Seasonal trade or business. Hrblock free file   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Hrblock free file The off-season must be less than 6 months and you must work full time before and after the off-season. Hrblock free file Example. Hrblock free file You own and operate a motel at a beach resort. Hrblock free file The motel is closed for 5 months during the off-season. Hrblock free file You work full time as the operator of the motel before and after the off-season. Hrblock free file You are considered self-employed on a full-time basis during the weeks of the off-season. Hrblock free file   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Hrblock free file Example. Hrblock free file Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Hrblock free file He generally worked at the shop about 40 hours each week. Hrblock free file Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Hrblock free file Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Hrblock free file    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Hrblock free file Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Hrblock free file However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Hrblock free file Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Hrblock free file You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Hrblock free file If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Hrblock free file See When To Deduct Expenses later, for more details. Hrblock free file Failure to meet the time test. Hrblock free file    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Hrblock free file Example. Hrblock free file You arrive in the general area of your new job location, as an employee, on September 15, 2013. Hrblock free file You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Hrblock free file If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Hrblock free file Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Hrblock free file You are in the Armed Forces and you moved because of a permanent change of station. Hrblock free file See Members of the Armed Forces , later. Hrblock free file Your main job location was outside the United States and you moved to the United States because you retired. Hrblock free file See Retirees or Survivors Who Move to the United States, later. Hrblock free file You are the survivor of a person whose main job location at the time of death was outside the United States. Hrblock free file See Retirees or Survivors Who Move to the United States, later. Hrblock free file Your job at the new location ends because of death or disability. Hrblock free file You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Hrblock free file For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Hrblock free file Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Hrblock free file However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Hrblock free file If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Hrblock free file United States defined. Hrblock free file   For this section of this publication, the term “United States” includes the possessions of the United States. Hrblock free file Retirees who were working abroad. Hrblock free file   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Hrblock free file However, both your former main job location and your former home must have been outside the United States. Hrblock free file Permanently retired. Hrblock free file   You are considered permanently retired when you cease gainful full-time employment or self-employment. Hrblock free file If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Hrblock free file Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Hrblock free file Decedents. Hrblock free file   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Hrblock free file The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Hrblock free file   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Hrblock free file For more information, see Publication 559, Survivors, Executors, and Administrators. Hrblock free file Survivors of decedents who were working abroad. Hrblock free file   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Hrblock free file The move is to a home in the United States. Hrblock free file The move begins within 6 months after the decedent's death. Hrblock free file (When a move begins is described below. Hrblock free file ) The move is from the decedent's former home. Hrblock free file The decedent's former home was outside the United States. Hrblock free file The decedent's former home was also your home. Hrblock free file When a move begins. Hrblock free file   A move begins when one of the following events occurs. Hrblock free file You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Hrblock free file Your household goods and personal effects are packed and on the way to your home in the United States. Hrblock free file You leave your former home to travel to your new home in the United States. Hrblock free file Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Hrblock free file You cannot deduct any expenses for meals. Hrblock free file Reasonable expenses. Hrblock free file   You can deduct only those expenses that are reasonable for the circumstances of your move. Hrblock free file For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Hrblock free file If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Hrblock free file Example. Hrblock free file Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Hrblock free file On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Hrblock free file Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Hrblock free file Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Hrblock free file Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Hrblock free file Travel by car. Hrblock free file   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Hrblock free file Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Hrblock free file You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Hrblock free file Member of your household. Hrblock free file   You can deduct moving expenses you pay for yourself and members of your household. Hrblock free file A member of your household is anyone who has both your former and new home as his or her home. Hrblock free file It does not include a tenant or employee, unless that person is your dependent. Hrblock free file Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Hrblock free file Your move may be from one U. Hrblock free file S. Hrblock free file location to another or from a foreign country to the United States. Hrblock free file Household goods and personal effects. Hrblock free file   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Hrblock free file For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Hrblock free file   If you use your own car to move your things, see Travel by car, earlier. Hrblock free file   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Hrblock free file   You can deduct the cost of shipping your car and your household pets to your new home. Hrblock free file   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Hrblock free file Your deduction is limited to the amount it would have cost to move them from your former home. Hrblock free file Example. Hrblock free file Paul Brown has been living and working in North Carolina for the last 4 years. Hrblock free file Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Hrblock free file Paul got a job in Washington, DC. Hrblock free file It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Hrblock free file It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Hrblock free file He can deduct only $1,800 of the $3,000 he paid. Hrblock free file The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Hrblock free file You cannot deduct the cost of moving furniture you buy on the way to your new home. Hrblock free file   Storage expenses. Hrblock free file   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Hrblock free file Travel expenses. Hrblock free file   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Hrblock free file This includes expenses for the day you arrive. Hrblock free file    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Hrblock free file   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Hrblock free file   The members of your household do not have to travel together or at the same time. Hrblock free file However, you can only deduct expenses for one trip per person. Hrblock free file If you use your own car, see Travel by car, earlier. Hrblock free file Example. Hrblock free file   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Hrblock free file Josh drove the family car to Washington, DC, a trip of 1,100 miles. Hrblock free file His expenses were $264. Hrblock free file 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Hrblock free file 00. Hrblock free file One week later, Robyn flew from Minneapolis to Washington, DC. Hrblock free file Her only expense was her $400 plane ticket. Hrblock free file The Blacks' deduction is $854. Hrblock free file 00 (Josh's $454. Hrblock free file 00 + Robyn's $400). Hrblock free file Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Hrblock free file You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Hrblock free file Deductible expenses. Hrblock free file   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Hrblock free file The cost of moving household goods and personal effects from your former home to your new home. Hrblock free file The cost of traveling (including lodging) from your former home to your new home. Hrblock free file The cost of moving household goods and personal effects to and from storage. Hrblock free file The cost of storing household goods and personal effects while you are at the new job location. Hrblock free file The first two items were explained earlier under Moves to Locations in the United States . Hrblock free file The last two items are discussed, later. Hrblock free file Moving goods and effects to and from storage. Hrblock free file   You can deduct the reasonable expenses of moving your personal effects to and from storage. Hrblock free file Storage expenses. Hrblock free file   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Hrblock free file Moving expenses allocable to excluded foreign income. Hrblock free file   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Hrblock free file You may also be able to claim a foreign housing exclusion or deduction. Hrblock free file If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Hrblock free file    Publication 54, Tax Guide for U. Hrblock free file S. Hrblock free file Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Hrblock free file You can get the publication from most U. Hrblock free file S. Hrblock free file embassies and consulates, or see How To Get Tax Help at the end of this publication. Hrblock free file Nondeductible Expenses You cannot deduct the following items as moving expenses. Hrblock free file Any part of the purchase price of your new home. Hrblock free file Car tags. Hrblock free file Driver's license. Hrblock free file Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Hrblock free file Expenses of entering into or breaking a lease. Hrblock free file Home improvements to help sell your home. Hrblock free file Loss on the sale of your home. Hrblock free file Losses from disposing of memberships in clubs. Hrblock free file Mortgage penalties. Hrblock free file Pre-move househunting expenses. Hrblock free file Real estate taxes. Hrblock free file Refitting of carpet and draperies. Hrblock free file Return trips to your former residence. Hrblock free file Security deposits (including any given up due to the move). Hrblock free file Storage charges except those incurred in transit and for foreign moves. Hrblock free file No double deduction. Hrblock free file   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Hrblock free file You must decide if your expenses are deductible as moving expenses or as business expenses. Hrblock free file For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Hrblock free file In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Hrblock free file   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Hrblock free file Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Hrblock free file It covers reimbursements for any of your moving expenses discussed in this publication. Hrblock free file It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Hrblock free file Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Hrblock free file For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Hrblock free file Your employer should tell you what method of reimbursement is used and what records are required. Hrblock free file Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Hrblock free file Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Hrblock free file Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Hrblock free file You must adequately account to your employer for these expenses within a reasonable period of time. Hrblock free file You must return any excess reimbursement or allowance within a reasonable period of time. Hrblock free file Adequate accounting. Hrblock free file   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Hrblock free file Documentation includes receipts, canceled checks, and bills. Hrblock free file Reasonable period of time. Hrblock free file   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Hrblock free file However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Hrblock free file You receive an advance within 30 days of the time you have an expense. Hrblock free file You adequately account for your expenses within 60 days after they were paid or incurred. Hrblock free file You return any excess reimbursement within 120 days after the expense was paid or incurred. Hrblock free file You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Hrblock free file Excess reimbursement. Hrblock free file   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Hrblock free file Returning excess reimbursements. Hrblock free file   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Hrblock free file Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Hrblock free file For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Hrblock free file You meet accountable plan rules. Hrblock free file   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Hrblock free file Instead, your employer should include the reimbursements in box 12 of your Form W-2. Hrblock free file Example. Hrblock free file You lived in Boston and accepted a job in Atlanta. Hrblock free file Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Hrblock free file Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Hrblock free file If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Hrblock free file You do not meet accountable plan rules. Hrblock free file   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Hrblock free file   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Hrblock free file The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Hrblock free file Reimbursement of nondeductible expenses. Hrblock free file   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Hrblock free file The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Hrblock free file If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Hrblock free file Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Hrblock free file In addition, the following payments will be treated as paid under a nonaccountable plan. Hrblock free file Excess reimbursements you fail to return to your employer. Hrblock free file Reimbursements of nondeductible expenses. Hrblock free file See Reimbursement of nondeductible expenses, earlier. Hrblock free file If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Hrblock free file This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Hrblock free file If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Hrblock free file Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Hrblock free file Your employer will report the total in box 1 of your Form W-2. Hrblock free file Example. Hrblock free file To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Hrblock free file Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Hrblock free file Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Hrblock free file These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Hrblock free file Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Hrblock free file See Reimbursements included in income, later. Hrblock free file Reimbursements excluded from income. Hrblock free file   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Hrblock free file These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Hrblock free file Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Hrblock free file    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Hrblock free file Expenses deducted in earlier year. Hrblock free file   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Hrblock free file Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Hrblock free file Reimbursements included in income. Hrblock free file   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Hrblock free file See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Hrblock free file Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Hrblock free file This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Hrblock free file It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Hrblock free file Reimbursement for deductible and nondeductible expenses. Hrblock free file    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Hrblock free file Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Hrblock free file Amount of income tax withheld. Hrblock free file   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Hrblock free file It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Hrblock free file   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Hrblock free file The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Hrblock free file Estimated tax. Hrblock free file    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Hrblock free file For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Hrblock free file How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Hrblock free file For a quick overview, see Table 2, later. Hrblock free file Form 3903 Use Form 3903 to figure your moving expense deduction. Hrblock free file Use a separate Form 3903 for each move for which you are deducting expenses. Hrblock free file Do not file Form 3903 if all of the following apply. Hrblock free file You moved to a location outside the United States in an earlier year. Hrblock free file You are claiming only storage fees while you were away from the United States. Hrblock free file Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Hrblock free file Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Hrblock free file If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Hrblock free file Completing Form 3903. Hrblock free file   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Hrblock free file If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Hrblock free file Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Hrblock free file This excluded amount should be identified on Form W-2, box 12, with code P. Hrblock free file Expenses greater than reimbursement. Hrblock free file   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Hrblock free file This is your moving expense deduction. Hrblock free file Expenses equal to or less than reimbursement. Hrblock free file    If line 3 is equal to or less than line 4, you have no moving expense deduction. Hrblock free file Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Hrblock free file Table 2. Hrblock free file Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Hrblock free file . Hrblock free file . Hrblock free file AND you have. Hrblock free file . Hrblock free file . Hrblock free file THEN. Hrblock free file . Hrblock free file . Hrblock free file your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Hrblock free file your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Hrblock free file your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Hrblock free file your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Hrblock free file no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Hrblock free file * * See Deductible Moving Expenses, earlier, for allowable expenses. Hrblock free file    Where to deduct. Hrblock free file   Deduct your moving expenses on Form 1040, line 26. Hrblock free file The amount of moving expenses you can deduct is shown on Form 3903, line 5. Hrblock free file    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Hrblock free file   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Hrblock free file Expenses not reimbursed. Hrblock free file   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Hrblock free file Example. Hrblock free file In December 2012, your employer transferred you to another city in the United States, where you still work. Hrblock free file You are single and were not reimbursed for your moving expenses. Hrblock free file In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Hrblock free file In January 2013, you paid for travel to the new city. Hrblock free file You can deduct these additional expenses on your 2013 tax return. Hrblock free file Expenses reimbursed. Hrblock free file   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Hrblock free file If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Hrblock free file See Choosing when to deduct, next. Hrblock free file   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Hrblock free file Choosing when to deduct. Hrblock free file   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Hrblock free file How to make the choice. Hrblock free file   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Hrblock free file    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Hrblock free file Illustrated Example Tom and Peggy Smith are married and have two children. Hrblock free file They owned a home in Detroit where Tom worked. Hrblock free file On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Hrblock free file Peggy flew to San Diego on March 1 to look for a new home. Hrblock free file She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Hrblock free file The Smiths sold their Detroit home for $1,500 less than they paid for it. Hrblock free file They contracted to have their personal effects moved to San Diego on April 3. Hrblock free file The family drove to San Diego where they found that their new home was not finished. Hrblock free file They stayed in a nearby motel until the house was ready on May 1. Hrblock free file On April 10, Tom went to work in the San Diego plant where he still works. Hrblock free file Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Hrblock free file ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Hrblock free file His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Hrblock free file Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Hrblock free file The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Hrblock free file His employer identified this amount with code P. Hrblock free file The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Hrblock free file Tom must include this amount on Form 1040, line 7. Hrblock free file The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Hrblock free file Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Hrblock free file To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Hrblock free file Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Hrblock free file He also enters his deduction, $1,200, on Form 1040, line 26. Hrblock free file Nondeductible expenses. Hrblock free file   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Hrblock free file Item 1 — pre-move househunting expenses of $524. Hrblock free file Item 2 — the $25,000 down payment on the San Diego home. Hrblock free file If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Hrblock free file Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Hrblock free file The commission is used to figure the gain or loss on the sale. Hrblock free file Item 4 — the $1,500 loss on the sale of the Detroit home. Hrblock free file Item 6 — the $320 expense for meals while driving to San Diego. Hrblock free file (However, the lodging and car expenses are deductible. Hrblock free file ) Item 7 — temporary living expenses of $3,730. Hrblock free file    This image is too large to be displayed in the current screen. Hrblock free file Please click the link to view the image. Hrblock free file 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Hrblock free file You can deduct your unreimbursed moving expenses. Hrblock free file A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Hrblock free file The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Hrblock free file Spouse and dependents. Hrblock free file   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Hrblock free file   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Hrblock free file Services or reimbursements provided by government. Hrblock free file   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Hrblock free file In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Hrblock free file However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Hrblock free file   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Hrblock free file You can deduct the expenses that are more than your reimbursements. Hrblock free file See Deductible Moving Expenses, earlier. Hrblock free file How to complete Form 3903 for members of the Armed Forces. Hrblock free file    Take the following steps. Hrblock free file Complete lines 1 through 3 of the form, using your actual expenses. Hrblock free file Do not include any expenses for moving services provided by the government. Hrblock free file Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Hrblock free file Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Hrblock free file Do not include the value of moving or storage services provided by the government. Hrblock free file Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Hrblock free file Complete line 5. Hrblock free file If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Hrblock free file This is your moving expense deduction. Hrblock free file If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Hrblock free file Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Hrblock free file If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Hrblock free file    Do not deduct any expenses for moving or storage services provided by the government. Hrblock free file How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Hrblock free file Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Hrblock free file Free help with your tax return. Hrblock free file   Free help in preparing your return is available nationwide from IRS-certified volunteers. Hrblock free file The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Hrblock free file The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Hrblock free file 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. Hrblock free file Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Hrblock free file To find the nearest VITA or TCE site, visit IRS. Hrblock free file gov or call 1-800-906-9887. Hrblock free file   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hrblock free file To find the nearest AARP Tax-Aide site, visit AARP's website at www. Hrblock free file aarp. Hrblock free file org/money/taxaide or call 1-888-227-7669. Hrblock free file   For more information on these programs, go to IRS. Hrblock free file gov and enter “VITA” in the search box. Hrblock free file Internet. Hrblock free file IRS. Hrblock free file gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Hrblock free file Apply for an Employer Identification Number (EIN). Hrblock free file Go to IRS. Hrblock free file gov and enter Apply for an EIN in the search box. Hrblock free file Request an Electronic Filing PIN by going to IRS. Hrblock free file gov and entering Electronic Filing PIN in the search box. Hrblock free file Check the status of your 2013 refund with Where's My Refund? Go to IRS. Hrblock free file gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hrblock free file If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Hrblock free file Check the status of your amended return. Hrblock free file Go to IRS. Hrblock free file gov and enter Where's My Amended Return in the search box. Hrblock free file Download forms, instructions, and publications, including some accessible versions. Hrblock free file Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Hrblock free file gov or IRS2Go. Hrblock free file Tax return and tax account transcripts are generally available for the current year and past three years. Hrblock free file Figure your income tax withholding with the IRS Withholding Calculator on IRS. Hrblock free file gov. Hrblock free file Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Hrblock free file Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Hrblock free file gov. Hrblock free file Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Hrblock free file gov or IRS2Go. Hrblock free file Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Hrblock free file An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Hrblock free file Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Hrblock free file If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Hrblock free file Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Hrblock free file Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Hrblock free file gov. Hrblock free file Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Hrblock free file The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Hrblock free file Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Hrblock free file AARP offers the Tax-Aide counseling program as part of the TCE program. Hrblock free file Visit AARP's website to find the nearest Tax-Aide location. Hrblock free file Research your tax questions. Hrblock free file Search publications and instructions by topic or keyword. Hrblock free file Read the Internal Revenue Code, regulations, or other official guidance. Hrblock free file Read Internal Revenue Bulletins. Hrblock free file Sign up to receive local and national tax news by email. Hrblock free file Phone. Hrblock free file You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Hrblock free file Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Hrblock free file Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Hrblock free file Call to locate the nearest volunteer help site, 1-800-906-9887. Hrblock free file Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Hrblock free file The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Hrblock free file Most VITA and TCE sites offer free electronic filing. Hrblock free file Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Hrblock free file Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Hrblock free file Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Hrblock free file The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Hrblock free file If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Hrblock free file Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Hrblock free file Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hrblock free file Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Hrblock free file Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Hrblock free file Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Hrblock free file You should receive your order within 10 business days. Hrblock free file Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Hrblock free file Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Hrblock free file Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Hrblock free file Call to ask tax questions, 1-800-829-1040. Hrblock free file Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Hrblock free file The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Hrblock free file These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Hrblock free file gsa. Hrblock free file gov/fedrelay. Hrblock free file Walk-in. Hrblock free file You can find a selection of forms, publications and services — in-person, face-to-face. Hrblock free file Products. Hrblock free file You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hrblock free file Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Hrblock free file Services. Hrblock free file You can walk in to your local TAC most business days for personal, face-to-face tax help. Hrblock free file An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Hrblock free file 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. Hrblock free file No appointment is necessary—just walk in. Hrblock free file Before visiting, check www. Hrblock free file irs. Hrblock free file gov/localcontacts for hours of operation and services provided. Hrblock free file Mail. Hrblock free file You can send your order for forms, instructions, and publications to the address below. Hrblock free file You should receive a response within 10 business days after your request is received. Hrblock free file  Internal Revenue Service 1201 N. Hrblock free file Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Hrblock free file   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hrblock free file Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Hrblock free file What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Hrblock free file We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Hrblock free file You face (or your business is facing) an immediate threat of adverse action. Hrblock free file You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Hrblock free file   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Hrblock free file Here's why we can help: TAS is an independent organization within the IRS. Hrblock free file Our advocates know how to work with the IRS. Hrblock free file Our services are free and tailored to meet your needs. Hrblock free file We have offices in every state, the District of Columbia, and Puerto Rico. Hrblock free file How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Hrblock free file irs. Hrblock free file gov/advocate, or call us toll-free at 1-877-777-4778. Hrblock free file How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Hrblock free file If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Hrblock free file irs. Hrblock free file gov/sams. Hrblock free file Low Income Taxpayer Clinics. Hrblock free file   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Hrblock free file Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Hrblock free file Visit www. Hrblock free file TaxpayerAdvocate. Hrblock free file irs. Hrblock free file gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Hrblock free file Prev  Up  Next   Home   More Online Publications
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Wage & Income

Wage and Income Transcripts show data from information returns, such as W-2s, 1099s and 1098s, reported to the IRS. Most recent year information may not be complete until July. 

Page Last Reviewed or Updated: 10-Jan-2014

The Hrblock Free File

Hrblock free file 5. Hrblock free file   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. Hrblock free file Making the election. Hrblock free file Form 3115. Hrblock free file Income TaxesAccrual of contested income taxes. Hrblock free file Employment Taxes Other TaxesAdditional Medicare Tax. Hrblock free file What's New Additional Medicare Tax. Hrblock free file  Beginning in 2013, you must withhold a 0. Hrblock free file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hrblock free file Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Hrblock free file See Employment Taxes , and Self-employment tax , later. Hrblock free file Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Hrblock free file You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Hrblock free file Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. Hrblock free file When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Hrblock free file This applies whether you use the cash method or an accrual method of accounting. Hrblock free file Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. Hrblock free file You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Hrblock free file Limit on accrual of taxes. Hrblock free file   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Hrblock free file However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. Hrblock free file Example. Hrblock free file Your state imposes a tax on personal property used in a trade or business conducted in the state. Hrblock free file This tax is assessed and becomes a lien as of July 1 (accrual date). Hrblock free file In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Hrblock free file Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Hrblock free file You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Hrblock free file Uniform capitalization rules. Hrblock free file   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. Hrblock free file They also apply to certain taxpayers who acquire property for resale. Hrblock free file Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Hrblock free file For more information, see chapter 1. Hrblock free file Carrying charges. Hrblock free file   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Hrblock free file You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Hrblock free file For more information, see chapter 7. Hrblock free file Refunds of taxes. Hrblock free file   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. Hrblock free file For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Hrblock free file    You must include in income any interest you receive on tax refunds. Hrblock free file Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Hrblock free file The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Hrblock free file Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Hrblock free file See Taxes for local benefits , later. Hrblock free file If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Hrblock free file However, you can elect to ratably accrue the taxes during the year. Hrblock free file See Electing to ratably accrue , later. Hrblock free file Taxes for local benefits. Hrblock free file   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Hrblock free file These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Hrblock free file You should increase the basis of your property by the amount of the assessment. Hrblock free file   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Hrblock free file If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. Hrblock free file Example. Hrblock free file To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Hrblock free file The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Hrblock free file The city is paying the principal and interest with the annual payments made by the property owners. Hrblock free file The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Hrblock free file The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Hrblock free file Charges for services. Hrblock free file   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Hrblock free file Purchase or sale of real estate. Hrblock free file   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Hrblock free file   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. Hrblock free file Treat the seller as paying the taxes up to but not including the date of sale. Hrblock free file Treat the buyer as paying the taxes beginning with the date of sale. Hrblock free file You can usually find this information on the settlement statement you received at closing. Hrblock free file   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. Hrblock free file Example. Hrblock free file Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Hrblock free file He has not elected to ratably accrue property taxes. Hrblock free file November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Hrblock free file He sold the property on June 30, 2013. Hrblock free file Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Hrblock free file He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. Hrblock free file Electing to ratably accrue. Hrblock free file   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Hrblock free file Example. Hrblock free file Juan Sanchez is a calendar year taxpayer who uses an accrual method. Hrblock free file His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Hrblock free file July 1 is the assessment and lien date. Hrblock free file If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. Hrblock free file Separate elections. Hrblock free file   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. Hrblock free file Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Hrblock free file See Form 3115 , later. Hrblock free file Making the election. Hrblock free file   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. Hrblock free file The statement should show all the following items. Hrblock free file The trades or businesses to which the election applies and the accounting method or methods used. Hrblock free file The period to which the taxes relate. Hrblock free file The computation of the real estate tax deduction for that first year. Hrblock free file   Generally, you must file your return by the due date (including extensions). Hrblock free file However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Hrblock free file Attach the statement to the amended return and write “Filed pursuant to section 301. Hrblock free file 9100-2” on the statement. Hrblock free file File the amended return at the same address where you filed the original return. Hrblock free file Form 3115. Hrblock free file    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. Hrblock free file For more information, including applicable time frames for filing, see the Instructions for Form 3115. Hrblock free file Note. Hrblock free file If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. Hrblock free file R. Hrblock free file B. Hrblock free file 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Hrblock free file R. Hrblock free file B. Hrblock free file 689, and Revenue Procedure 2012-20, 2012-14 I. Hrblock free file R. Hrblock free file B. Hrblock free file 700, or any successor. Hrblock free file Revenue Procedure 2011-14 is available at  www. Hrblock free file irs. Hrblock free file gov/irb/2011-04IRB/ar08. Hrblock free file html. Hrblock free file Income Taxes This section discusses federal, state, local, and foreign income taxes. Hrblock free file Federal income taxes. Hrblock free file   You cannot deduct federal income taxes. Hrblock free file State and local income taxes. Hrblock free file   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Hrblock free file An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Hrblock free file   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. Hrblock free file Accrual of contested income taxes. Hrblock free file   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. Hrblock free file   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. Hrblock free file You cannot deduct them in the year in which the liability is finally determined. Hrblock free file    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. Hrblock free file Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. Hrblock free file   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. Hrblock free file You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Hrblock free file For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Hrblock free file Foreign income taxes. Hrblock free file   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Hrblock free file S. Hrblock free file possession. Hrblock free file However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Hrblock free file S. Hrblock free file tax under the foreign earned income exclusion or the foreign housing exclusion. Hrblock free file For information on these exclusions, see Publication 54, Tax Guide for U. Hrblock free file S. Hrblock free file Citizens and Resident Aliens Abroad. Hrblock free file For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Hrblock free file Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Hrblock free file Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. Hrblock free file You may also need to pay certain employment taxes from your own funds. Hrblock free file These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Hrblock free file Note. Hrblock free file Additional Medicare Tax is only imposed on the employee. Hrblock free file There is no employer share of Additional Medicare Tax. Hrblock free file Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. Hrblock free file You can deduct the employment taxes you must pay from your own funds as taxes. Hrblock free file Example. Hrblock free file You pay your employee $18,000 a year. Hrblock free file However, after you withhold various taxes, your employee receives $14,500. Hrblock free file You also pay an additional $1,500 in employment taxes. Hrblock free file You should deduct the full $18,000 as wages. Hrblock free file You can deduct the $1,500 you pay from your own funds as taxes. Hrblock free file For more information on employment taxes, see Publication 15 (Circular E). Hrblock free file Unemployment fund taxes. Hrblock free file   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Hrblock free file Deduct these payments as taxes. Hrblock free file Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Hrblock free file Excise taxes. Hrblock free file   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Hrblock free file However, see Fuel taxes , later. Hrblock free file   For more information on excise taxes, see Publication 510. Hrblock free file Franchise taxes. Hrblock free file   You can deduct corporate franchise taxes as a business expense. Hrblock free file Fuel taxes. Hrblock free file   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. Hrblock free file Do not deduct these taxes as a separate item. Hrblock free file   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Hrblock free file For more information, see Publication 510. Hrblock free file Occupational taxes. Hrblock free file   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Hrblock free file Personal property tax. Hrblock free file   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Hrblock free file Sales tax. Hrblock free file   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Hrblock free file If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Hrblock free file If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Hrblock free file If the property is depreciable, add the sales tax to the basis for depreciation. Hrblock free file For more information on basis, see Publication 551. Hrblock free file    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Hrblock free file Also, do not include these taxes in gross receipts or sales. Hrblock free file Self-employment tax. Hrblock free file   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Hrblock free file This deduction only affects your income tax. Hrblock free file It does not affect your net earnings from self-employment or your self-employment tax. Hrblock free file   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). Hrblock free file   For more information on self-employment tax, see Publication 334. Hrblock free file Additional Medicare Tax. Hrblock free file   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Hrblock free file See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Hrblock free file Prev  Up  Next   Home   More Online Publications