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State Tax Extension

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State Tax Extension

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

State tax extension 3. State tax extension   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. State tax extension In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. State tax extension Figure the environmental tax on Form 6627. State tax extension Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. State tax extension For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. State tax extension No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. State tax extension Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. State tax extension 18 and 21). State tax extension The oil spill liability tax rate is $. State tax extension 08 per barrel and generally applies to crude oil received at a U. State tax extension S. State tax extension refinery and to petroleum products entered into the United States for consumption, use, or warehousing. State tax extension The tax also applies to certain uses and the exportation of domestic crude oil. State tax extension Crude oil includes crude oil condensates and natural gasoline. State tax extension Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. State tax extension Crude oil. State tax extension   Tax is imposed on crude oil when it is received at a United Sates refinery. State tax extension The operator of the refinery is liable for the tax. State tax extension   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. State tax extension However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. State tax extension The user or exporter is liable for the tax. State tax extension Imported petroleum products. State tax extension   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. State tax extension The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. State tax extension S. State tax extension refinery. State tax extension   Tax is imposed only once on any imported petroleum product. State tax extension Thus, the operator of a U. State tax extension S. State tax extension refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. State tax extension ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. State tax extension Taxable event. State tax extension   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. State tax extension The manufacturer or importer is liable for the tax. State tax extension Use of ODCs. State tax extension   You use an ODC if you put it into service in a trade or business or for the production of income. State tax extension Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. State tax extension The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. State tax extension   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. State tax extension An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. State tax extension Generally, tax is imposed when the mixture is created and not on its sale or use. State tax extension However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. State tax extension You can revoke this choice only with IRS consent. State tax extension   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. State tax extension Exceptions. State tax extension   The following may be exempt from the tax on ODCs. State tax extension Metered-dose inhalers. State tax extension Recycled ODCs. State tax extension Exported ODCs. State tax extension ODCs used as feedstock. State tax extension Metered-dose inhalers. State tax extension   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. State tax extension For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax extension The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax extension 4682-2(d)(5). State tax extension The certificate may be included as part of the sales documentation. State tax extension Keep the certificate with your records. State tax extension Recycled ODCs. State tax extension   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). State tax extension There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). State tax extension   The Montreal Protocol is administered by the United Nations (U. State tax extension N. State tax extension ). State tax extension To determine if a country has signed the Montreal Protocol, contact the U. State tax extension N. State tax extension The website is untreaty. State tax extension un. State tax extension org. State tax extension Exported ODCs. State tax extension   Generally, there is no tax on ODCs sold for export if certain requirements are met. State tax extension For a sale to be nontaxable, you and the purchaser must be registered. State tax extension See Form 637, Application for Registration (for Certain Excise Tax Activities). State tax extension Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax extension Keep the certificate with your records. State tax extension The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax extension 4682-5(d)(3). State tax extension The tax benefit of this exemption is limited. State tax extension For more information, see Regulations section 52. State tax extension 4682-5. State tax extension ODCs used as feedstock. State tax extension   There is no tax on ODCs sold for use or used as a feedstock. State tax extension An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. State tax extension The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. State tax extension   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax extension The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax extension 4682-2(d)(2). State tax extension Keep the certificate with your records. State tax extension Credits or refunds. State tax extension   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). State tax extension For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). State tax extension Conditions to allowance for ODCs exported. State tax extension   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. State tax extension You must also have the evidence required by the EPA as proof that the ODCs were exported. State tax extension Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. State tax extension The Imported Products Table is listed in Regulations section 52. State tax extension 4682-3(f)(6). State tax extension The tax is based on the weight of the ODCs used in the manufacture of the product. State tax extension Use the following methods to figure the ODC weight. State tax extension The actual (exact) weight of each ODC used as a material in manufacturing the product. State tax extension If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. State tax extension However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. State tax extension Taxable event. State tax extension   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. State tax extension The importer is liable for the tax. State tax extension Use of imported products. State tax extension   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. State tax extension The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. State tax extension Entry as use. State tax extension   The importer may choose to treat the entry of a product into the United States as the use of the product. State tax extension Tax is imposed on the date of entry instead of when the product is sold or used. State tax extension The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. State tax extension Make the choice by checking the box in Part II of Form 6627. State tax extension The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. State tax extension You can revoke this choice only with IRS consent. State tax extension Sale of article incorporating imported product. State tax extension   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. State tax extension The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. State tax extension The importer has not chosen to treat entry into the United States as use of the product. State tax extension Imported products table. State tax extension   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. State tax extension   Each listing in the table identifies a product by name and includes only products that are described by that name. State tax extension Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. State tax extension In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. State tax extension A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. State tax extension   Part II of the table lists electronic items that are not included within any other list in the table. State tax extension An imported product is included in this list only if the product meets one of the following tests. State tax extension It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. State tax extension It contains components described in (1), which account for more than 15% of the cost of the product. State tax extension   These components do not include passive electrical devices, such as resistors and capacitors. State tax extension Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. State tax extension Rules for listing products. State tax extension   Products are listed in the table according to the following rules. State tax extension A product is listed in Part I of the table if it is a mixture containing ODCs. State tax extension A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. State tax extension A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. State tax extension It is not an imported taxable product. State tax extension It would otherwise be included within a list in Part II of the table. State tax extension   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. State tax extension ODC weight. State tax extension   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. State tax extension The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. State tax extension Modifying the table. State tax extension   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. State tax extension They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. State tax extension To request a modification, see Regulations section 52. State tax extension 4682-3(g) for the mailing address and information that must be included in the request. State tax extension Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. State tax extension The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. State tax extension These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. State tax extension The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. State tax extension You are liable for the floor stocks tax if you hold any of the following on January 1. State tax extension At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. State tax extension If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. State tax extension You must pay this floor stocks tax by June 30 of each year. State tax extension Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. State tax extension For the tax rates, see the Form 6627 instructions. State tax extension ODCs not subject to floor stocks tax. State tax extension   The floor stocks tax is not imposed on any of the following ODCs. State tax extension ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. State tax extension ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. State tax extension ODCs that have been reclaimed or recycled. State tax extension ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. State tax extension Prev  Up  Next   Home   More Online Publications