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On line 1040x 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. On line 1040x Your move is closely related to the start of work. On line 1040x You meet the distance test. On line 1040x You meet the time test. On line 1040x After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. On line 1040x Retirees, survivors, and Armed Forces members. On line 1040x   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. On line 1040x These rules are discussed later in this publication. On line 1040x 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. On line 1040x Closely related in time. On line 1040x   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. On line 1040x 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. On line 1040x    Figure A. On line 1040x Illustration of Distance Test Please click here for the text description of the image. On line 1040x 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. On line 1040x Example. On line 1040x Your family moved more than a year after you started work at a new location. On line 1040x You delayed the move for 18 months to allow your child to complete high school. On line 1040x You can deduct your moving expenses. On line 1040x Closely related in place. On line 1040x   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. On line 1040x 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. On line 1040x Home defined. On line 1040x   Your home means your main home (residence). On line 1040x It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. On line 1040x It does not include other homes owned or kept up by you or members of your family. On line 1040x It also does not include a seasonal home, such as a summer beach cottage. On line 1040x Your former home means your home before you left for your new job location. On line 1040x Your new home means your home within the area of your new job location. On line 1040x Retirees or survivors. On line 1040x   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. On line 1040x You must have worked outside the United States or be a survivor of someone who did. On line 1040x See Retirees or Survivors Who Move to the United States, later. On line 1040x 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. On line 1040x 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. On line 1040x You can use Worksheet 1 to see if you meet this test. On line 1040x Worksheet 1. On line 1040x Distance Test   Note. On line 1040x Members of the Armed Forces may not have to meet this test. On line 1040x See Members of the Armed Forces. On line 1040x     1. On line 1040x Enter the number of miles from your old home to your new workplace 1. On line 1040x miles 2. On line 1040x Enter the number of miles from your old home to your old workplace 2. On line 1040x miles 3. On line 1040x Subtract line 2 from line 1. On line 1040x If zero or less, enter -0- 3. On line 1040x miles 4. On line 1040x Is line 3 at least 50 miles? □ Yes. On line 1040x You meet this test. On line 1040x  □ No. On line 1040x You do not meet this test. On line 1040x You cannot deduct your moving expenses. On line 1040x The distance between a job location and your home is the shortest of the more commonly traveled routes between them. On line 1040x The distance test considers only the location of your former home. On line 1040x It does not take into account the location of your new home. On line 1040x See Figure A, earlier. On line 1040x Example. On line 1040x You moved to a new home less than 50 miles from your former home because you changed main job locations. On line 1040x Your old main job location was 3 miles from your former home. On line 1040x Your new main job location is 60 miles from that home. On line 1040x 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. On line 1040x First job or return to full-time work. On line 1040x   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. On line 1040x   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. On line 1040x Armed Forces. On line 1040x   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. On line 1040x See Members of the Armed Forces, later. On line 1040x Main job location. On line 1040x   Your main job location is usually the place where you spend most of your working time. On line 1040x This could be your office, plant, store, shop, or other location. On line 1040x 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. On line 1040x Union members. On line 1040x   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. On line 1040x More than one job. On line 1040x   If you have more than one job at any time, your main job location depends on the facts in each case. On line 1040x 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. On line 1040x    Table 1. On line 1040x Satisfying the Time Test for Employees and Self-Employed Persons IF you are. On line 1040x . On line 1040x . On line 1040x THEN you satisfy the time test by meeting the. On line 1040x . On line 1040x . On line 1040x an employee 39-week test for employees. On line 1040x self-employed 78-week test for self-employed persons. On line 1040x 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. On line 1040x Your principal place of work  determines which test applies. On line 1040x both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. On line 1040x Time Test To deduct your moving expenses, you also must meet one of the following two time tests. On line 1040x The time test for employees. On line 1040x The time test for self-employed persons. On line 1040x Both of these tests are explained below. On line 1040x See Table 1, below, for a summary of these tests. On line 1040x You can deduct your moving expenses before you meet either of the time tests. On line 1040x See Time Test Not Yet Met, later. On line 1040x 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). On line 1040x Full-time employment depends on what is usual for your type of work in your area. On line 1040x For purposes of this test, the following four rules apply. On line 1040x You count only your full-time work as an employee, not any work you do as a self-employed person. On line 1040x You do not have to work for the same employer for all 39 weeks. On line 1040x You do not have to work 39 weeks in a row. On line 1040x You must work full time within the same general commuting area for all 39 weeks. On line 1040x Temporary absence from work. On line 1040x   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. On line 1040x 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. On line 1040x Seasonal work. On line 1040x   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. On line 1040x 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. On line 1040x    Figure B. On line 1040x Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. On line 1040x 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). On line 1040x For purposes of the time test for self-employed persons, the following three rules apply. On line 1040x You count any full-time work you do either as an employee or as a self-employed person. On line 1040x You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. On line 1040x You must work within the same general commuting area for all 78 weeks. On line 1040x Example. On line 1040x You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. On line 1040x You pay moving expenses in 2013 and 2014 in connection with this move. On line 1040x 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. On line 1040x 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. On line 1040x 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. On line 1040x You have until December 1, 2015, to satisfy this requirement. On line 1040x Self-employment. On line 1040x   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. On line 1040x You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. On line 1040x Full-time work. On line 1040x   You can count only those weeks during which you work full time as a week of work. On line 1040x Whether you work full time during any week depends on what is usual for your type of work in your area. On line 1040x For example, you are a self-employed dentist and maintain office hours 4 days a week. On line 1040x 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. On line 1040x Temporary absence from work. On line 1040x   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. On line 1040x Seasonal trade or business. On line 1040x   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. On line 1040x The off-season must be less than 6 months and you must work full time before and after the off-season. On line 1040x Example. On line 1040x You own and operate a motel at a beach resort. On line 1040x The motel is closed for 5 months during the off-season. On line 1040x You work full time as the operator of the motel before and after the off-season. On line 1040x You are considered self-employed on a full-time basis during the weeks of the off-season. On line 1040x   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. On line 1040x Example. On line 1040x 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. On line 1040x He generally worked at the shop about 40 hours each week. On line 1040x 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. On line 1040x Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. On line 1040x    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. On line 1040x 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. On line 1040x However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. On line 1040x 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. On line 1040x You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. On line 1040x 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. On line 1040x See When To Deduct Expenses later, for more details. On line 1040x Failure to meet the time test. On line 1040x    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. On line 1040x Example. On line 1040x You arrive in the general area of your new job location, as an employee, on September 15, 2013. On line 1040x 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. On line 1040x 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. On line 1040x Exceptions to the Time Test You do not have to meet the time test if one of the following applies. On line 1040x You are in the Armed Forces and you moved because of a permanent change of station. On line 1040x See Members of the Armed Forces , later. On line 1040x Your main job location was outside the United States and you moved to the United States because you retired. On line 1040x See Retirees or Survivors Who Move to the United States, later. On line 1040x You are the survivor of a person whose main job location at the time of death was outside the United States. On line 1040x See Retirees or Survivors Who Move to the United States, later. On line 1040x Your job at the new location ends because of death or disability. On line 1040x You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. On line 1040x 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. On line 1040x 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. On line 1040x However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. On line 1040x 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. On line 1040x United States defined. On line 1040x   For this section of this publication, the term “United States” includes the possessions of the United States. On line 1040x Retirees who were working abroad. On line 1040x   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. On line 1040x However, both your former main job location and your former home must have been outside the United States. On line 1040x Permanently retired. On line 1040x   You are considered permanently retired when you cease gainful full-time employment or self-employment. On line 1040x 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. On line 1040x 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. On line 1040x Decedents. On line 1040x   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. On line 1040x The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. On line 1040x   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. On line 1040x For more information, see Publication 559, Survivors, Executors, and Administrators. On line 1040x Survivors of decedents who were working abroad. On line 1040x   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. On line 1040x The move is to a home in the United States. On line 1040x The move begins within 6 months after the decedent's death. On line 1040x (When a move begins is described below. On line 1040x ) The move is from the decedent's former home. On line 1040x The decedent's former home was outside the United States. On line 1040x The decedent's former home was also your home. On line 1040x When a move begins. On line 1040x   A move begins when one of the following events occurs. On line 1040x 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. On line 1040x Your household goods and personal effects are packed and on the way to your home in the United States. On line 1040x You leave your former home to travel to your new home in the United States. On line 1040x 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. On line 1040x You cannot deduct any expenses for meals. On line 1040x Reasonable expenses. On line 1040x   You can deduct only those expenses that are reasonable for the circumstances of your move. On line 1040x 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. On line 1040x 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. On line 1040x Example. On line 1040x Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. On line 1040x On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. On line 1040x 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. On line 1040x Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. On line 1040x Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. On line 1040x Travel by car. On line 1040x   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. On line 1040x 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. On line 1040x You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. On line 1040x Member of your household. On line 1040x   You can deduct moving expenses you pay for yourself and members of your household. On line 1040x A member of your household is anyone who has both your former and new home as his or her home. On line 1040x It does not include a tenant or employee, unless that person is your dependent. On line 1040x 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. On line 1040x Your move may be from one U. On line 1040x S. On line 1040x location to another or from a foreign country to the United States. On line 1040x Household goods and personal effects. On line 1040x   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. On line 1040x 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. On line 1040x   If you use your own car to move your things, see Travel by car, earlier. On line 1040x   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. On line 1040x   You can deduct the cost of shipping your car and your household pets to your new home. On line 1040x   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. On line 1040x Your deduction is limited to the amount it would have cost to move them from your former home. On line 1040x Example. On line 1040x Paul Brown has been living and working in North Carolina for the last 4 years. On line 1040x Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. On line 1040x Paul got a job in Washington, DC. On line 1040x 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. On line 1040x It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. On line 1040x He can deduct only $1,800 of the $3,000 he paid. On line 1040x The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). On line 1040x You cannot deduct the cost of moving furniture you buy on the way to your new home. On line 1040x   Storage expenses. On line 1040x   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. On line 1040x Travel expenses. On line 1040x   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. On line 1040x This includes expenses for the day you arrive. On line 1040x    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. On line 1040x   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. On line 1040x   The members of your household do not have to travel together or at the same time. On line 1040x However, you can only deduct expenses for one trip per person. On line 1040x If you use your own car, see Travel by car, earlier. On line 1040x Example. On line 1040x   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. On line 1040x Josh drove the family car to Washington, DC, a trip of 1,100 miles. On line 1040x His expenses were $264. On line 1040x 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. On line 1040x 00. On line 1040x One week later, Robyn flew from Minneapolis to Washington, DC. On line 1040x Her only expense was her $400 plane ticket. On line 1040x The Blacks' deduction is $854. On line 1040x 00 (Josh's $454. On line 1040x 00 + Robyn's $400). On line 1040x 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. On line 1040x You must meet the requirements under Who Can Deduct Moving Expenses , earlier. On line 1040x Deductible expenses. On line 1040x   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. On line 1040x The cost of moving household goods and personal effects from your former home to your new home. On line 1040x The cost of traveling (including lodging) from your former home to your new home. On line 1040x The cost of moving household goods and personal effects to and from storage. On line 1040x The cost of storing household goods and personal effects while you are at the new job location. On line 1040x The first two items were explained earlier under Moves to Locations in the United States . On line 1040x The last two items are discussed, later. On line 1040x Moving goods and effects to and from storage. On line 1040x   You can deduct the reasonable expenses of moving your personal effects to and from storage. On line 1040x Storage expenses. On line 1040x   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. On line 1040x Moving expenses allocable to excluded foreign income. On line 1040x   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. On line 1040x You may also be able to claim a foreign housing exclusion or deduction. On line 1040x 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. On line 1040x    Publication 54, Tax Guide for U. On line 1040x S. On line 1040x Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. On line 1040x You can get the publication from most U. On line 1040x S. On line 1040x embassies and consulates, or see How To Get Tax Help at the end of this publication. On line 1040x Nondeductible Expenses You cannot deduct the following items as moving expenses. On line 1040x Any part of the purchase price of your new home. On line 1040x Car tags. On line 1040x Driver's license. On line 1040x Expenses of buying or selling a home (including closing costs, mortgage fees, and points). On line 1040x Expenses of entering into or breaking a lease. On line 1040x Home improvements to help sell your home. On line 1040x Loss on the sale of your home. On line 1040x Losses from disposing of memberships in clubs. On line 1040x Mortgage penalties. On line 1040x Pre-move househunting expenses. On line 1040x Real estate taxes. On line 1040x Refitting of carpet and draperies. On line 1040x Return trips to your former residence. On line 1040x Security deposits (including any given up due to the move). On line 1040x Storage charges except those incurred in transit and for foreign moves. On line 1040x No double deduction. On line 1040x   You cannot take a moving expense deduction and a business expense deduction for the same expenses. On line 1040x You must decide if your expenses are deductible as moving expenses or as business expenses. On line 1040x 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. On line 1040x 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. On line 1040x   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. On line 1040x Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. On line 1040x It covers reimbursements for any of your moving expenses discussed in this publication. On line 1040x It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. On line 1040x 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. On line 1040x 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. On line 1040x Your employer should tell you what method of reimbursement is used and what records are required. On line 1040x Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. On line 1040x 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. On line 1040x 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. On line 1040x You must adequately account to your employer for these expenses within a reasonable period of time. On line 1040x You must return any excess reimbursement or allowance within a reasonable period of time. On line 1040x Adequate accounting. On line 1040x   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. On line 1040x Documentation includes receipts, canceled checks, and bills. On line 1040x Reasonable period of time. On line 1040x   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. On line 1040x 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. On line 1040x You receive an advance within 30 days of the time you have an expense. On line 1040x You adequately account for your expenses within 60 days after they were paid or incurred. On line 1040x You return any excess reimbursement within 120 days after the expense was paid or incurred. On line 1040x 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. On line 1040x Excess reimbursement. On line 1040x   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. On line 1040x Returning excess reimbursements. On line 1040x   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. On line 1040x Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. On line 1040x 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. On line 1040x You meet accountable plan rules. On line 1040x   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. On line 1040x Instead, your employer should include the reimbursements in box 12 of your Form W-2. On line 1040x Example. On line 1040x You lived in Boston and accepted a job in Atlanta. On line 1040x 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. On line 1040x Your employer will include the reimbursement on your Form W-2, box 12, with Code P. On line 1040x 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). On line 1040x You do not meet accountable plan rules. On line 1040x   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. On line 1040x   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. On line 1040x The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). On line 1040x Reimbursement of nondeductible expenses. On line 1040x   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. On line 1040x 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. On line 1040x 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. On line 1040x Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. On line 1040x In addition, the following payments will be treated as paid under a nonaccountable plan. On line 1040x Excess reimbursements you fail to return to your employer. On line 1040x Reimbursements of nondeductible expenses. On line 1040x See Reimbursement of nondeductible expenses, earlier. On line 1040x 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. On line 1040x This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. On line 1040x If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. On line 1040x Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. On line 1040x Your employer will report the total in box 1 of your Form W-2. On line 1040x Example. On line 1040x 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. On line 1040x 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. On line 1040x 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. On line 1040x These payments are made to persons displaced from their homes, businesses, or farms by federal projects. On line 1040x 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. On line 1040x See Reimbursements included in income, later. On line 1040x Reimbursements excluded from income. On line 1040x   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. On line 1040x These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. On line 1040x Your employer should report these reimbursements on your Form W-2, box 12, with Code P. On line 1040x    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). On line 1040x Expenses deducted in earlier year. On line 1040x   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. On line 1040x Your employer should show the amount of your reimbursement in box 12 of your Form W-2. On line 1040x Reimbursements included in income. On line 1040x   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. On line 1040x See Nonaccountable Plans under Types of Reimbursement Plans, earlier. On line 1040x Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. On line 1040x This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. On line 1040x It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. On line 1040x Reimbursement for deductible and nondeductible expenses. On line 1040x    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. On line 1040x Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. On line 1040x Amount of income tax withheld. On line 1040x   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. On line 1040x 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. On line 1040x   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. On line 1040x The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. On line 1040x Estimated tax. On line 1040x    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. On line 1040x For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. On line 1040x 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. On line 1040x For a quick overview, see Table 2, later. On line 1040x Form 3903 Use Form 3903 to figure your moving expense deduction. On line 1040x Use a separate Form 3903 for each move for which you are deducting expenses. On line 1040x Do not file Form 3903 if all of the following apply. On line 1040x You moved to a location outside the United States in an earlier year. On line 1040x You are claiming only storage fees while you were away from the United States. On line 1040x Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. On line 1040x 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. On line 1040x 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. On line 1040x Completing Form 3903. On line 1040x   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. On line 1040x 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). On line 1040x Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. On line 1040x This excluded amount should be identified on Form W-2, box 12, with code P. On line 1040x Expenses greater than reimbursement. On line 1040x   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. On line 1040x This is your moving expense deduction. On line 1040x Expenses equal to or less than reimbursement. On line 1040x    If line 3 is equal to or less than line 4, you have no moving expense deduction. On line 1040x Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. On line 1040x Table 2. On line 1040x Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. On line 1040x . On line 1040x . On line 1040x AND you have. On line 1040x . On line 1040x . On line 1040x THEN. On line 1040x . On line 1040x . On line 1040x 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. On line 1040x your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. On line 1040x 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. On line 1040x your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. On line 1040x no reimbursement moving expenses file Form 3903 showing all allowable  expenses. On line 1040x * * See Deductible Moving Expenses, earlier, for allowable expenses. On line 1040x    Where to deduct. On line 1040x   Deduct your moving expenses on Form 1040, line 26. On line 1040x The amount of moving expenses you can deduct is shown on Form 3903, line 5. On line 1040x    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. On line 1040x   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. On line 1040x Expenses not reimbursed. On line 1040x   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. On line 1040x Example. On line 1040x In December 2012, your employer transferred you to another city in the United States, where you still work. On line 1040x You are single and were not reimbursed for your moving expenses. On line 1040x In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. On line 1040x In January 2013, you paid for travel to the new city. On line 1040x You can deduct these additional expenses on your 2013 tax return. On line 1040x Expenses reimbursed. On line 1040x   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. On line 1040x 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. On line 1040x See Choosing when to deduct, next. On line 1040x   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. On line 1040x Choosing when to deduct. On line 1040x   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. On line 1040x How to make the choice. On line 1040x   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. On line 1040x    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. On line 1040x Illustrated Example Tom and Peggy Smith are married and have two children. On line 1040x They owned a home in Detroit where Tom worked. On line 1040x On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. On line 1040x Peggy flew to San Diego on March 1 to look for a new home. On line 1040x She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. On line 1040x The Smiths sold their Detroit home for $1,500 less than they paid for it. On line 1040x They contracted to have their personal effects moved to San Diego on April 3. On line 1040x The family drove to San Diego where they found that their new home was not finished. On line 1040x They stayed in a nearby motel until the house was ready on May 1. On line 1040x On April 10, Tom went to work in the San Diego plant where he still works. On line 1040x 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. On line 1040x ) 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. On line 1040x His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. On line 1040x 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. On line 1040x 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. On line 1040x His employer identified this amount with code P. On line 1040x The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. On line 1040x Tom must include this amount on Form 1040, line 7. On line 1040x The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. On line 1040x Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. On line 1040x To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. On line 1040x 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. On line 1040x He also enters his deduction, $1,200, on Form 1040, line 26. On line 1040x Nondeductible expenses. On line 1040x   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. On line 1040x Item 1 — pre-move househunting expenses of $524. On line 1040x Item 2 — the $25,000 down payment on the San Diego home. On line 1040x 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. On line 1040x Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. On line 1040x The commission is used to figure the gain or loss on the sale. On line 1040x Item 4 — the $1,500 loss on the sale of the Detroit home. On line 1040x Item 6 — the $320 expense for meals while driving to San Diego. On line 1040x (However, the lodging and car expenses are deductible. On line 1040x ) Item 7 — temporary living expenses of $3,730. On line 1040x    This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x 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. On line 1040x You can deduct your unreimbursed moving expenses. On line 1040x 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. On line 1040x The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. On line 1040x Spouse and dependents. On line 1040x   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. On line 1040x   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. On line 1040x Services or reimbursements provided by government. On line 1040x   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. On line 1040x 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. On line 1040x 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. On line 1040x   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. On line 1040x You can deduct the expenses that are more than your reimbursements. On line 1040x See Deductible Moving Expenses, earlier. On line 1040x How to complete Form 3903 for members of the Armed Forces. On line 1040x    Take the following steps. On line 1040x Complete lines 1 through 3 of the form, using your actual expenses. On line 1040x Do not include any expenses for moving services provided by the government. On line 1040x Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. On line 1040x Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. On line 1040x Do not include the value of moving or storage services provided by the government. On line 1040x Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. On line 1040x Complete line 5. On line 1040x 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. On line 1040x This is your moving expense deduction. On line 1040x If line 3 is equal to or less than line 4, you do not have a moving expense deduction. On line 1040x Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. On line 1040x If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. On line 1040x    Do not deduct any expenses for moving or storage services provided by the government. On line 1040x How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. On line 1040x 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. On line 1040x Free help with your tax return. On line 1040x   Free help in preparing your return is available nationwide from IRS-certified volunteers. On line 1040x The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. On line 1040x The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. On line 1040x 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. On line 1040x Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. On line 1040x To find the nearest VITA or TCE site, visit IRS. On line 1040x gov or call 1-800-906-9887. On line 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. On line 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. On line 1040x aarp. On line 1040x org/money/taxaide or call 1-888-227-7669. On line 1040x   For more information on these programs, go to IRS. On line 1040x gov and enter “VITA” in the search box. On line 1040x Internet. On line 1040x IRS. On line 1040x gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. On line 1040x Apply for an Employer Identification Number (EIN). On line 1040x Go to IRS. On line 1040x gov and enter Apply for an EIN in the search box. On line 1040x Request an Electronic Filing PIN by going to IRS. On line 1040x gov and entering Electronic Filing PIN in the search box. On line 1040x Check the status of your 2013 refund with Where's My Refund? Go to IRS. On line 1040x 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. On line 1040x 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. On line 1040x Check the status of your amended return. On line 1040x Go to IRS. On line 1040x gov and enter Where's My Amended Return in the search box. On line 1040x Download forms, instructions, and publications, including some accessible versions. On line 1040x Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. On line 1040x gov or IRS2Go. On line 1040x Tax return and tax account transcripts are generally available for the current year and past three years. On line 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. On line 1040x gov. On line 1040x 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. On line 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. On line 1040x gov. On line 1040x Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. On line 1040x gov or IRS2Go. On line 1040x Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. On line 1040x An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. On line 1040x Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. On line 1040x If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. On line 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. On line 1040x Locate the nearest volunteer help site with the VITA Locator Tool on IRS. On line 1040x gov. On line 1040x 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. On line 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. On line 1040x Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. On line 1040x AARP offers the Tax-Aide counseling program as part of the TCE program. On line 1040x Visit AARP's website to find the nearest Tax-Aide location. On line 1040x Research your tax questions. On line 1040x Search publications and instructions by topic or keyword. On line 1040x Read the Internal Revenue Code, regulations, or other official guidance. On line 1040x Read Internal Revenue Bulletins. On line 1040x Sign up to receive local and national tax news by email. On line 1040x Phone. On line 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. On line 1040x Download the free IRS2Go mobile app from the iTunes app store or from Google Play. On line 1040x 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. On line 1040x Call to locate the nearest volunteer help site, 1-800-906-9887. On line 1040x 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. On line 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. On line 1040x Most VITA and TCE sites offer free electronic filing. On line 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. On line 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. On line 1040x Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. On line 1040x The automated Where's My Refund? information is available 24 hours a day, 7 days a week. On line 1040x 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. On line 1040x 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. On line 1040x Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. On line 1040x Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. On line 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. On line 1040x 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). On line 1040x You should receive your order within 10 business days. On line 1040x Call to order transcripts of your tax returns or tax account, 1-800-908-9946. On line 1040x Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. On line 1040x Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. On line 1040x Call to ask tax questions, 1-800-829-1040. On line 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. On line 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. On line 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. On line 1040x gsa. On line 1040x gov/fedrelay. On line 1040x Walk-in. On line 1040x You can find a selection of forms, publications and services — in-person, face-to-face. On line 1040x Products. On line 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. On line 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. On line 1040x Services. On line 1040x You can walk in to your local TAC most business days for personal, face-to-face tax help. On line 1040x An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. On line 1040x 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. On line 1040x No appointment is necessary—just walk in. On line 1040x Before visiting, check www. On line 1040x irs. On line 1040x gov/localcontacts for hours of operation and services provided. On line 1040x Mail. On line 1040x You can send your order for forms, instructions, and publications to the address below. On line 1040x You should receive a response within 10 business days after your request is received. On line 1040x  Internal Revenue Service 1201 N. On line 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. On line 1040x   The Taxpayer Advocate Service (TAS) is your voice at the IRS. On line 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. On line 1040x What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. On line 1040x 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. On line 1040x You face (or your business is facing) an immediate threat of adverse action. On line 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. On line 1040x   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. On line 1040x Here's why we can help: TAS is an independent organization within the IRS. On line 1040x Our advocates know how to work with the IRS. On line 1040x Our services are free and tailored to meet your needs. On line 1040x We have offices in every state, the District of Columbia, and Puerto Rico. On line 1040x 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. On line 1040x irs. On line 1040x gov/advocate, or call us toll-free at 1-877-777-4778. On line 1040x How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. On line 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. On line 1040x irs. On line 1040x gov/sams. On line 1040x Low Income Taxpayer Clinics. On line 1040x   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. On line 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. On line 1040x Visit www. On line 1040x TaxpayerAdvocate. On line 1040x irs. On line 1040x gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. On line 1040x Prev  Up  Next   Home   More Online Publications
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Announcements of Disciplinary Sanctions

 

The Office of Professional Responsibility (OPR) publishes all disciplinary actions in the Internal Revenue Bulletin (IRB). Published sanctions include censure, suspension or disbarment from practice before the Internal Revenue Service (IRS). OPR's IRB Listing provides the bulletin number, date, and page number of all sanctions imposed by OPR since 1998.  A practitioner's eligibility to practice before the IRS may have been reinstated since the publication of discipline in the IRB. To verify a practitioner's current status to practice, please contact Internal Revenue Service, Office of Professional Responsibility, Attention: SE:OPR, Room 7238/IR, 1111 Constitution Avenue, NW, Washington, DC 20224.

In addition to the above, regulations permit the OPR to make available to the public opinions involving disciplinary proceedings once they become Final Agency Decisions (FAD). A decision becomes a FAD at one of two points:
 

  • After an administrative law judge issues a Preliminary Decision and Order and neither party appeals to the Secretary of the Treasury, or his designee, within 30 days, or;
  • After the Secretary of the Treasury, or his designee, issues his or her Decision on Appeal. Although the practitioner may appeal the Decision on Appeal to a Federal District Court, the Decision constitutes the FAD and will be made public. The term of any suspension or disbarment will begin on the date the Decision on Appeal is released by the Appellate Authority.

All Preliminary Decisions and Orders and Decisions on Appeal issued since September 26, 2007 can be viewed at our final agency decisions page.

 

 

 

 

 

 

 

 

 


 

Guidance on Restrictions During Suspension or Disbarment from Practice Before the Internal Revenue Service (August 2011)

Circular 230 Tax Professionals


OPR At-a-Glance
 

Page Last Reviewed or Updated: 31-Oct-2013

The On Line 1040x

On line 1040x Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. On line 1040x Tax questions. On line 1040x Useful Items - You may want to see: What's New SE tax rate. On line 1040x  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. On line 1040x 4%. On line 1040x The Medicare (HI) portion of the SE tax remains 2. On line 1040x 9%. On line 1040x As a result, the SE tax rate returns to 15. On line 1040x 3%. On line 1040x For more information, see the Instructions for Schedule SE (Form 1040). On line 1040x Earnings subject to social security. On line 1040x  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. On line 1040x For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. On line 1040x Additional Medicare Tax. On line 1040x  Beginning in 2013, a 0. On line 1040x 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. On line 1040x For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. On line 1040x Modified AGI limit for traditional IRA contributions increased. On line 1040x  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. On line 1040x If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. On line 1040x Modified AGI limit for Roth IRA contributions increased. On line 1040x  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. On line 1040x Earned income credit (EIC). On line 1040x  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. On line 1040x You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. On line 1040x Reminders Future developments. On line 1040x . On line 1040x   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. On line 1040x irs. On line 1040x gov/pub517. On line 1040x Photographs of missing children. On line 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. On line 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. On line 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. On line 1040x Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. On line 1040x Social security and Medicare taxes are collected under one of two systems. On line 1040x Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. On line 1040x Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. On line 1040x No earnings are subject to both systems. On line 1040x Table 1. On line 1040x Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. On line 1040x Do not rely on this table alone. On line 1040x Also read the discussion for the class in the following pages. On line 1040x Class Covered under FICA? Covered under SECA? Minister NO. On line 1040x Your ministerial earnings are exempt. On line 1040x YES, if you do not have an approved exemption from the IRS. On line 1040x   NO, if you have an approved exemption. On line 1040x Member of a religious order who has not taken a vow of poverty NO. On line 1040x Your ministerial earnings are exempt. On line 1040x YES, if you do not have an approved exemption from the IRS. On line 1040x   NO, if you have an approved exemption. On line 1040x Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. On line 1040x   NO, if neither of the above applies. On line 1040x NO. On line 1040x Your ministerial earnings are exempt. On line 1040x Christian Science practitioner or reader NO. On line 1040x Your ministerial earnings are exempt. On line 1040x YES, if you do not have an approved exemption from the IRS. On line 1040x   NO, if you have an approved exemption. On line 1040x Religious worker (church employee) YES, if your employer did not elect to exclude you. On line 1040x    NO, if your employer elected to exclude you. On line 1040x YES, if your employer elected to exclude you from FICA. On line 1040x   NO, if you are covered under FICA. On line 1040x Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. On line 1040x    NO, if you have an approved exemption. On line 1040x YES, if you are self-employed and do not have an approved exemption from the IRS. On line 1040x   NO, if you have an approved exemption. On line 1040x * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. On line 1040x In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. On line 1040x 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. On line 1040x Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. On line 1040x Medicare wages and self-employment income are combined to determine if income exceeds the threshold. On line 1040x A self-employment loss is not considered for purposes of this tax. On line 1040x RRTA compensation is separately compared to the threshold. On line 1040x There is no employer match for Additional Medicare Tax. On line 1040x For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. On line 1040x This publication contains information for the following classes of taxpayers. On line 1040x Ministers. On line 1040x Members of a religious order. On line 1040x Christian Science practitioners and readers. On line 1040x Religious workers (church employees). On line 1040x Members of a recognized religious sect. On line 1040x Note. On line 1040x Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. On line 1040x This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. On line 1040x Which earnings are taxed under FICA and which under SECA. On line 1040x See Table 1 above. On line 1040x How a member of the clergy can apply for an exemption from self-employment tax. On line 1040x How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. On line 1040x How a member of the clergy or religious worker figures net earnings from self-employment. On line 1040x This publication also covers certain income tax rules of interest to ministers and members of a religious order. On line 1040x A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. On line 1040x In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. On line 1040x You will find these worksheets right after the Comprehensive Example . On line 1040x Note. On line 1040x In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. On line 1040x Comments and suggestions. On line 1040x   We welcome your comments about this publication and your suggestions for future editions. On line 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. On line 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. On line 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. On line 1040x   You can send your comments from www. On line 1040x irs. On line 1040x gov/formspubs/. On line 1040x Click on “More Information” and then on “Give us feedback”. On line 1040x   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. On line 1040x Ordering forms and publications. On line 1040x   Visit www. On line 1040x irs. On line 1040x gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. On line 1040x Internal Revenue Service 1201 N. On line 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. On line 1040x   If you have a tax question, check the information available on IRS. On line 1040x gov or call 1-800-829-1040. On line 1040x We cannot answer tax questions sent to either of the above addresses. On line 1040x Useful Items - You may want to see: Publication 54 Tax Guide for U. On line 1040x S. On line 1040x Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. On line 1040x S. On line 1040x Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. On line 1040x   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. On line 1040x Prev  Up  Next   Home   More Online Publications