Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Tax Software Review

File 2012 Federal TaxesIrs Gov 2012 Tax ReturnPrintable 1040ez Tax FormE File 2010 Taxes Online1040ez Free Online File2012 1040 EzOnline 1040 EzHow To File 1040x FormBerkheimer Online Tax FilingIrs Form 1040x 2012Free E File State Taxes OnlyFree Online Federal Tax Filing 2012Can I Stillfile My 2012 Taxes OnlineWhere To File Free State Taxes2014 Ez Tax FormIrs 2012 Tax Forms 1040 EzFree File For State TaxesTurbotax 2006How To File Ez Tax FormFile 2012 Taxes NowFile A 1040ezMontana State Tax Form 2011How Do I File My 2012 Tax ReturnCan You File Your 2011 Taxes To 2013 FilingHow To File Amended Tax Return 20132010 1040ezFree Tax Act 2011Free Federal And State E File2009 Income Tax FormsHow Do I File A 1040x1040ez File On LineAmmend TaxVita Free Tax Help1040ez Online1040 Form 2010Irs Form 1040ez2012 E File Tax ReturnIrsform1040xH And R Block 1040ezForm 1040ez 2013

Tax Software Review

Tax software review Publication 516 - Main Content Table of Contents U. Tax software review S. Tax software review Tax ReturnFiling Information Foreign Bank Accounts U. Tax software review S. Tax software review Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax software review U. Tax software review S. Tax software review Tax Return Filing Information If you are a U. Tax software review S. Tax software review citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Tax software review However, the special rules explained in the following discussions may apply to you. Tax software review See also Tax Treaty Benefits, later. Tax software review When To File and Pay Most individual tax returns cover a calendar year, January through December. Tax software review The regular due date for these tax returns is April 15 of the following year. Tax software review If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Tax software review If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Tax software review You must pay interest on any tax not paid by the regular due date. Tax software review Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Tax software review See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Tax software review If your return is filed late, the postmark or delivery service date does not determine the date of filing. Tax software review In that case, your return is considered filed when it is received by the IRS. Tax software review Extensions You may be able to get an extension of time to file your return and pay your tax. Tax software review Automatic 2-month extension. Tax software review   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Tax software review S. Tax software review citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Tax software review To get this extension, you must attach a statement to your return explaining how you qualified. Tax software review You will owe interest on any tax not paid by the regular due date of your return. Tax software review Married taxpayers. Tax software review   If you file a joint return, either you or your spouse can qualify for the automatic extension. Tax software review If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Tax software review Additional extension. Tax software review   You can apply for an additional extension of time to file your return by filing Form 4868. Tax software review You must file Form 4868 by the due date for your income tax return. Tax software review   Generally, you must file it by April 15. Tax software review However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Tax software review Check the box on line 8 of Form 4868. Tax software review Payment of tax. Tax software review   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Tax software review The late-payment penalty applies if, through withholding, etc. Tax software review , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Tax software review Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Tax software review Electronic filing. Tax software review   You can file for the additional extension by phone, using your home computer, or through a tax professional. Tax software review See Form 4868 for more information. Tax software review Limit on additional extensions. Tax software review   You generally cannot get a total extension of more than 6 months. Tax software review However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Tax software review   For more information, see Publication 54. Tax software review Foreign Bank Accounts You must file Form TD F 90-22. Tax software review 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Tax software review This applies if the combined assets in the account(s) were more than $10,000. Tax software review Do not include accounts in a U. Tax software review S. Tax software review military banking facility operated by a U. Tax software review S. Tax software review financial institution. Tax software review File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Tax software review Do not attach it to Form 1040. Tax software review If you are required to file Form TD F 90-22. Tax software review 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Tax software review You also may be required to file Form 8938 with your U. Tax software review S. Tax software review income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Tax software review For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Tax software review For more information, see Form 8938 and its instructions. Tax software review U. Tax software review S. Tax software review Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Tax software review If you are a U. Tax software review S. Tax software review citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Tax software review S. Tax software review law. Tax software review This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Tax software review If you are a nonresident alien, your income from sources outside the United States is not subject to U. Tax software review S. Tax software review tax. Tax software review Foreign Earned Income Exclusion Employees of the U. Tax software review S. Tax software review Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Tax software review S. Tax software review Government as an employee. Tax software review But see Other Employment, later. Tax software review Special Situations In the following two situations, your pay is from the U. Tax software review S. Tax software review Government and does not qualify for the foreign earned income exclusion. Tax software review U. Tax software review S. Tax software review agency reimbursed by foreign country. Tax software review   If you are a U. Tax software review S. Tax software review Government employee paid by a U. Tax software review S. Tax software review agency to perform services in a foreign country, your pay is from the U. Tax software review S. Tax software review Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Tax software review This is true even if the U. Tax software review S. Tax software review agency is reimbursed by the foreign government. Tax software review Employees of post exchanges, etc. Tax software review   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Tax software review S. Tax software review Government, the earnings you receive are paid by the U. Tax software review S. Tax software review Government. Tax software review This is true whether they are paid from appropriated or nonappropriated funds. Tax software review These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Tax software review Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Tax software review Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Tax software review In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Tax software review S. Tax software review citizens or green card holders. Tax software review Consequently, if you are a U. Tax software review S. Tax software review citizen or green card holder, you will generally not be entitled to reduce your U. Tax software review S. Tax software review tax on your government pay. Tax software review If you are neither a U. Tax software review S. Tax software review citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Tax software review Review the treaty text carefully. Tax software review U. Tax software review S. Tax software review citizens must always file Form 1040. Tax software review Non-U. Tax software review S. Tax software review citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Tax software review If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Tax software review Most income tax treaties contain an article providing relief from double taxation. Tax software review Many treaties contain special foreign tax credit rules for U. Tax software review S. Tax software review citizens who are residents of a treaty country. Tax software review For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Tax software review Allowances, Differentials, and Special Pay Most payments received by U. Tax software review S. Tax software review Government civilian employees for working abroad, including pay differentials, are taxable. Tax software review However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Tax software review The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Tax software review Pay differentials. Tax software review   Pay differentials you receive as financial incentives for employment abroad are taxable. Tax software review Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Tax software review   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Tax software review The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Tax software review Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Tax software review Foreign areas allowances. Tax software review   Certain foreign areas allowances are tax free. Tax software review Your employer should not have included these allowances as wages on your Form W-2. Tax software review   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Tax software review Title I, chapter 9, of the Foreign Service Act of 1980. Tax software review Section 4 of the Central Intelligence Agency Act of 1949, as amended. Tax software review Title II of the Overseas Differentials and Allowances Act. Tax software review Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Tax software review These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Tax software review Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Tax software review Cost-of-living allowances. Tax software review   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Tax software review The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Tax software review Cost-of-living allowances are not included on your Form W-2. Tax software review Federal court employees. Tax software review   If you are a federal court employee, the preceding paragraph also applies to you. Tax software review The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Tax software review American Institute in Taiwan. Tax software review   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Tax software review S. Tax software review tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Tax software review S. Tax software review Government. Tax software review Federal reemployment payments after serving with an international organization. Tax software review   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Tax software review These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Tax software review Allowances or reimbursements for travel and transportation expenses. Tax software review   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Tax software review Lodging furnished to a principal representative of the United States. Tax software review   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Tax software review However, amounts paid by the U. Tax software review S. Tax software review government for your usual costs of operating and maintaining your household are taxable. Tax software review If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Tax software review Peace Corps. Tax software review   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Tax software review Taxable allowances. Tax software review   The following allowances must be included on your Form W-2 and reported on your return as wages. Tax software review If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Tax software review The part of living allowances designated by the Director of the Peace Corps as basic compensation. Tax software review This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Tax software review Leave allowances. Tax software review Readjustment allowances or “termination payments. Tax software review ” Taxable allowances are considered received by you when credited to your account. Tax software review Example. Tax software review Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Tax software review Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Tax software review Nontaxable allowances. Tax software review   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Tax software review These allowances should not be included on your Form W-2. Tax software review These allowances are tax free whether paid by the U. Tax software review S. Tax software review Government or the foreign country in which you are stationed. Tax software review Other Income Other employment. Tax software review   If, in addition to your U. Tax software review S. Tax software review government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Tax software review In addition, if your spouse is a U. Tax software review S. Tax software review citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Tax software review For more information, see Publication 54. Tax software review The tax treaty rules relating to income from personal services generally apply to income from private employment. Tax software review As discussed above, the saving clause applies to you if you are a U. Tax software review S. Tax software review citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Tax software review Sale of personal property. Tax software review   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Tax software review S. Tax software review dollars, the excess of the amount received in U. Tax software review S. Tax software review dollars over the cost or other basis of the property is a capital gain. Tax software review Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Tax software review However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Tax software review Sale of your home. Tax software review   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Tax software review Losses are not deductible. Tax software review   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Tax software review Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Tax software review   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Tax software review   For detailed information on selling your home, see Publication 523. Tax software review Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Tax software review Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Tax software review These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Tax software review Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Tax software review Your tax home is not limited to the Embassy, consulate, or duty station. Tax software review It includes the entire city or general area in which your principal place of employment is located. Tax software review Traveling away from home. Tax software review   You are traveling away from home if you meet both of the following requirements. Tax software review Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Tax software review You need to get sleep or rest to meet the demands of your work while away from home. Tax software review This requirement is not satisfied by merely napping in your car. Tax software review You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Tax software review Temporary assignment. Tax software review   If your assignment or job away from your tax home is temporary, your tax home does not change. Tax software review You are considered to be away from home for the whole period, and your travel expenses are deductible. Tax software review Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Tax software review   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Tax software review An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Tax software review   You must determine whether your assignment is temporary or indefinite when you start work. Tax software review If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Tax software review Employment that is initially temporary may become indefinite due to changed circumstances. Tax software review A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Tax software review Exception for federal crime investigations or prosecutions. Tax software review   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Tax software review This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Tax software review Limit on meals and entertainment. Tax software review   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Tax software review However, the limit does not apply to expenses reimbursed under a U. Tax software review S. Tax software review Government expense allowance arrangement. Tax software review Individuals subject to hours of service limits. Tax software review   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Tax software review   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Tax software review Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Tax software review Interstate truck operators and bus drivers who are under Department of Transportation regulations. Tax software review Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Tax software review Certain merchant mariners who are under Coast Guard regulations. Tax software review Primary purpose of trip must be for business. Tax software review   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Tax software review However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Tax software review   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Tax software review This applies even if you engage in business activities while there. Tax software review However, you can deduct any expenses while at your destination that are directly related to your business. Tax software review Expenses paid for others. Tax software review   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Tax software review Home leave. Tax software review   The Foreign Service Act requires U. Tax software review S. Tax software review citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Tax software review This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Tax software review   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Tax software review You must be able to verify these amounts in order to claim them. Tax software review Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Tax software review More information. Tax software review   See chapter 1 of Publication 463 for more information on travel expenses. Tax software review Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Tax software review Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Tax software review They do not include expenses you have when traveling away from home overnight. Tax software review Those expenses are deductible as travel expenses and are discussed earlier. Tax software review Commuting. Tax software review   You cannot deduct your transportation costs of going between your home and your regular business location. Tax software review These costs are personal commuting expenses. Tax software review   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Tax software review   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Tax software review More information. Tax software review   For more information on transportation expenses, see chapter 4 of Publication 463. Tax software review Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Tax software review Membership dues. Tax software review   You can deduct membership dues you pay to professional societies that relate to your business or profession. Tax software review Subscriptions. Tax software review   You can deduct subscriptions to professional publications that relate to your business or profession. Tax software review Educational expenses. Tax software review   Generally, educational expenses are considered to be personal expenses and are not deductible. Tax software review However, under some circumstances, educational expenses are deductible as business expenses. Tax software review   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Tax software review   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Tax software review These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Tax software review   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Tax software review    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Tax software review However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Tax software review These benefits are explained in Publication 970. Tax software review Foreign service representation expenses. Tax software review   If you are an employee of the U. Tax software review S. Tax software review Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Tax software review If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Tax software review You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Tax software review The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Tax software review    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Tax software review These rules are explained in Publication 463. Tax software review Representation expenses. Tax software review   These are expenses that further the interest of the United States abroad. Tax software review They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Tax software review They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Tax software review   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Tax software review These regulations are available on the Internet at www. Tax software review state. Tax software review gov/m/a/als. Tax software review Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Tax software review ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Tax software review Impairment-related work expenses. Tax software review   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Tax software review Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Tax software review These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Tax software review They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Tax software review Loss on conversion of U. Tax software review S. Tax software review dollars into foreign currency. Tax software review   The conversion of U. Tax software review S. Tax software review dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Tax software review Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Tax software review For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Tax software review The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Tax software review You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Tax software review For each trip away from home, the dates you left and returned and the number of days spent on business. Tax software review The destination or area of your travel, described by the name of the city, town, or similar designation. Tax software review The business reason for your travel or the business benefit gained or expected to be gained from your travel. Tax software review How to record your expenses. Tax software review   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Tax software review They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Tax software review You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Tax software review   Each expense should be recorded separately in your records. Tax software review However, some items can be totaled in reasonable categories. Tax software review You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Tax software review You may record tips separately or with the cost of the service. Tax software review    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Tax software review It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Tax software review Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Tax software review It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Tax software review    A canceled check by itself does not prove a business cost. Tax software review You must have other evidence to show that the check was used for a business purpose. Tax software review Your records must be timely. Tax software review   Record the elements for the expense in your account book or other record at or near the time of the expense. Tax software review A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Tax software review Confidential information. Tax software review   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Tax software review However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Tax software review How To Report Business Expenses As a U. Tax software review S. Tax software review Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Tax software review If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Tax software review However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Tax software review If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Tax software review Form 2106 or Form 2106-EZ. Tax software review   You must complete Form 2106 or 2106-EZ to deduct your expenses. Tax software review Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Tax software review Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Tax software review Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Tax software review Form 2106-EZ. Tax software review   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Tax software review You can use Form 2106-EZ if you meet both of the following conditions. Tax software review You are not reimbursed by your employer for any expenses. Tax software review (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Tax software review ) If you claim car expenses, you use the standard mileage rate. Tax software review Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Tax software review Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Tax software review However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Tax software review S. Tax software review Government employee. Tax software review To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Tax software review Closely related to the start of work. Tax software review   The move must be closely related, both in time and in place, to the start of work at the new location. Tax software review In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Tax software review   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Tax software review A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Tax software review Distance test. Tax software review   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Tax software review If you did not have an old job location, your new job location must be at least 50 miles from your former home. Tax software review Time test. Tax software review   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. Tax software review Deductible moving expenses. Tax software review   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Tax software review    The cost of your meals is not a deductible moving expense. Tax software review   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Tax software review For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Tax software review Expenses must be reasonable. Tax software review   You can deduct only those expenses that are reasonable for the circumstances of your move. Tax software review For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Tax software review Members of your household. Tax software review   A member of your household includes anyone who has both your former home and new home as his or her home. Tax software review It does not include a tenant or employee unless you can claim that person as a dependent. Tax software review Retirees. Tax software review   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Tax software review You do not have to meet the time test described earlier. Tax software review Survivors. Tax software review   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Tax software review The move must begin within 6 months after the decedent's death. Tax software review It must be from the decedent's former home outside the United States, and that home must also have been your home. Tax software review You do not have to meet the time test described earlier. Tax software review How to report moving expenses. Tax software review   Use Form 3903 to report your moving expenses and figure your allowable deduction. Tax software review Claim the deduction as an adjustment to income on Form 1040. Tax software review (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Tax software review ) Reimbursements. Tax software review   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Tax software review You also must include in gross income reimbursements paid to you under a nonaccountable plan. Tax software review However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Tax software review Additional information. Tax software review   For additional information about moving expenses, see Publication 521. Tax software review Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Tax software review Contributions. Tax software review   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Tax software review You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Tax software review For more information, see Publication 526, Charitable Contributions. Tax software review Real estate tax and home mortgage interest. Tax software review   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Tax software review You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Tax software review Example. Tax software review Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Tax software review During the year, Adam used the allowance, with other funds, to provide a home for himself. Tax software review His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Tax software review Adam did not have any other expenses related to providing a home for himself. Tax software review Adam must reduce his deductions for home mortgage interest and real estate taxes. Tax software review He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Tax software review The result is 3/4. Tax software review Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Tax software review He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Tax software review Exception to the reduction. Tax software review   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Tax software review Required statement. Tax software review   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Tax software review The statement must contain all of the following information. Tax software review The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Tax software review The amount of otherwise deductible expenses attributable to each type of tax-free income. Tax software review The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Tax software review An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Tax software review   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Tax software review Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Tax software review S. Tax software review income tax liability or deduct them as an itemized deduction when figuring your taxable income. Tax software review Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Tax software review Foreign tax credit. Tax software review   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Tax software review If you choose to figure a credit against your U. Tax software review S. Tax software review tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Tax software review S. Tax software review income tax return. Tax software review    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Tax software review If all your foreign income is exempt from U. Tax software review S. Tax software review tax, you will not be able to claim a foreign tax credit. Tax software review   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Tax software review Exemption from limit. Tax software review   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Tax software review Your only foreign income is passive income, such as interest, dividends, and royalties. Tax software review The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Tax software review The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Tax software review If you make the election, you can claim a foreign tax credit without filing Form 1116. Tax software review However, you cannot carry back or carry over any unused foreign tax to or from this year. Tax software review See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Tax software review Foreign tax deduction. Tax software review   If you choose to deduct all foreign income taxes on your U. Tax software review S. Tax software review income tax return, itemize the deduction on Schedule A (Form 1040). Tax software review You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Tax software review Example. Tax software review Dennis and Christina are married and live and work in Country X. Tax software review Dennis works for the U. Tax software review S. Tax software review Government and Christina is employed by a private company. Tax software review They pay income tax to Country X on Christina's income only. Tax software review Dennis and Christina file a joint tax return and exclude all of Christina's income. Tax software review They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Tax software review Deduction for other foreign taxes. Tax software review   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Tax software review You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Tax software review   You can deduct real property taxes you pay that are imposed on you by a foreign country. Tax software review You take this deduction on Schedule A (Form 1040). Tax software review You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Tax software review More information. Tax software review   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Tax software review Local (Foreign) Tax Return As a U. Tax software review S. Tax software review Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Tax software review Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Tax software review Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Tax software review Review the treaty text carefully to determine whether your U. Tax software review S. Tax software review Government remuneration is taxable in the host country. Tax software review You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Tax software review If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Tax software review If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Tax software review Most income tax treaties contain an article providing relief from double taxation. Tax software review Many treaties contain special foreign tax credit rules for U. Tax software review S. Tax software review citizens who are residents of a treaty country. Tax software review For more information about the foreign tax credit, see Foreign Taxes, earlier. Tax software review Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Tax software review For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Tax software review Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Tax software review Check with the appropriate U. Tax software review S. Tax software review Embassy for more information. Tax software review Double Withholding If your U. Tax software review S. Tax software review government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Tax software review S. Tax software review tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Tax software review S. Tax software review income tax return on this income. Tax software review Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Tax software review How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Tax software review By selecting the method that is best for you, you will have quick and easy access to tax help. Tax software review Free help with your tax return. Tax software review   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax software review The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Tax software review The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax software review 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. Tax software review Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax software review To find the nearest VITA or TCE site, visit IRS. Tax software review gov or call 1-800-906-9887 or 1-800-829-1040. Tax software review   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax software review To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax software review aarp. Tax software review org/money/taxaide or call 1-888-227-7669. Tax software review   For more information on these programs, go to IRS. Tax software review gov and enter “VITA” in the search box. Tax software review Internet. Tax software review You can access the IRS website at IRS. Tax software review gov 24 hours a day, 7 days a week to: E-file your return. Tax software review Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax software review Check the status of your 2012 refund. Tax software review Go to IRS. Tax software review gov and click on Where’s My Refund. Tax software review Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Tax software review If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax software review Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax software review Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Tax software review Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax software review So in a change from previous filing seasons, you won't get an estimated refund date right away. Tax software review Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax software review You can obtain a free transcript online at IRS. Tax software review gov by clicking on Order a Return or Account Transcript under “Tools. Tax software review ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Tax software review You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Tax software review Download forms, including talking tax forms, instructions, and publications. Tax software review Order IRS products. Tax software review Research your tax questions. Tax software review Search publications by topic or keyword. Tax software review Use the Internal Revenue Code, regulations, or other official guidance. Tax software review View Internal Revenue Bulletins (IRBs) published in the last few years. Tax software review Figure your withholding allowances using the IRS Withholding Calculator at www. Tax software review irs. Tax software review gov/individuals. Tax software review Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Tax software review gov by typing Alternative Minimum Tax Assistant in the search box. Tax software review Sign up to receive local and national tax news by email. Tax software review Get information on starting and operating a small business. Tax software review Phone. Tax software review Many services are available by phone. Tax software review   Ordering forms, instructions, and publications. Tax software review Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Tax software review You should receive your order within 10 days. Tax software review Asking tax questions. Tax software review Call the IRS with your tax questions at 1-800-829-1040. Tax software review Solving problems. Tax software review You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Tax software review An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax software review Call your local Taxpayer Assistance Center for an appointment. Tax software review To find the number, go to www. Tax software review irs. Tax software review gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax software review TTY/TDD equipment. Tax software review If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax software review The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Tax software review These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax software review gsa. Tax software review gov/fedrelay. Tax software review TeleTax topics. Tax software review Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax software review Checking the status of your 2012 refund. Tax software review To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Tax software review Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Tax software review If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax software review Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax software review Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax software review Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax software review Outside the U. Tax software review S. Tax software review If you are outside the United States, taxpayer assistance is available at the following U. Tax software review S Embassies or consulate. Tax software review Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Tax software review If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Tax software review If you are in a U. Tax software review S. Tax software review territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Tax software review S. Tax software review Virgin Islands) and have a tax question, you can call 1-800-829-1040. Tax software review Evaluating the quality of our telephone services. Tax software review To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax software review One method is for a second IRS representative to listen in on or record random telephone calls. Tax software review Another is to ask some callers to complete a short survey at the end of the call. Tax software review Walk-in. Tax software review Some products and services are available on a walk-in basis. Tax software review   Products. Tax software review You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax software review Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax software review Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax software review Services. Tax software review You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax software review An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax software review 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. Tax software review No appointment is necessary—just walk in. Tax software review Before visiting, check www. Tax software review irs. Tax software review gov/localcontacts for hours of operation and services provided. Tax software review If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Tax software review You can leave a message and a representative will call you back within 2 business days. Tax software review All other issues will be handled without an appointment. Tax software review To call your local TAC, go to  www. Tax software review irs. Tax software review gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax software review Outside the U. Tax software review S. Tax software review If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Tax software review S. Tax software review Embassies and consulates. Tax software review Mail. Tax software review You can send your order for forms, instructions, and publications to the address below. Tax software review You should receive a response within 10 days after your request is received. Tax software review  Internal Revenue Service 1201 N. Tax software review Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Tax software review S. Tax software review If you are outside the United States, you can get tax assistance by writing to the address below. Tax software review  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Tax software review   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax software review Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax software review TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax software review Remember, the worst thing you can do is nothing at all. Tax software review   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax software review You face (or your business is facing) an immediate threat of adverse action. Tax software review You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax software review   If you qualify for help, they will do everything they can to get your problem resolved. Tax software review You will be assigned to one advocate who will be with you at every turn. Tax software review TAS has offices in every state, the District of Columbia, and Puerto Rico. Tax software review Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Tax software review And its services are always free. Tax software review   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax software review The TAS tax toolkit at www. Tax software review TaxpayerAdvocate. Tax software review irs. Tax software review gov can help you understand these rights. Tax software review   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax software review irs. Tax software review gov/advocate. Tax software review You can also call the toll-free number at 1-877-777-4778. Tax software review Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Tax software review These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax software review gsa. Tax software review gov/fedrelay. Tax software review   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax software review If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Tax software review irs. Tax software review gov/advocate. Tax software review    Outside the U. Tax software review S. Tax software review If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Tax software review You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Tax software review R. Tax software review 00968-8000 Low Income Taxpayer Clinics (LITCs). Tax software review   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax software review Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax software review These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax software review Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax software review For more information and to find a clinic near you, see the LITC page on www. Tax software review irs. Tax software review gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax software review This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Tax software review Free tax services. Tax software review   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax software review Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax software review The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax software review The majority of the information and services listed in this publication are available to you free of charge. Tax software review If there is a fee associated with a resource or service, it is listed in the publication. Tax software review   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax software review DVD for tax products. Tax software review You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax software review Prior-year forms, instructions, and publications. Tax software review Tax Map: an electronic research tool and finding aid. Tax software review Tax law frequently asked questions. Tax software review Tax Topics from the IRS telephone response system. Tax software review Internal Revenue Code—Title 26 of the U. Tax software review S. Tax software review Code. Tax software review Links to other Internet-based tax research materials. Tax software review Fill-in, print, and save features for most tax forms. Tax software review Internal Revenue Bulletins. Tax software review Toll-free and email technical support. Tax software review Two releases during the year. Tax software review  – The first release will ship the beginning of January 2013. Tax software review  – The final release will ship the beginning of March 2013. Tax software review Purchase the DVD from National Technical Information Service (NTIS) at www. Tax software review irs. Tax software review gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax software review Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Free Tax Return Preparation for Qualifying Taxpayers

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $52,000 or less, persons with disabilities, the elderly and limited English speaking taxpayers who need assistance in preparing their own tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

In addition to VITA, the Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. The IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS.

Find a VITA or TCE Site Near You

VITA and TCE sites are generally located at community and neighborhood centers, libraries, schools, shopping malls and other convenient locations across the country. To locate the nearest VITA or TCE site near you, use the VITA Locator Tool or call 800-906-9887.

At select tax sites, taxpayers also have an option to prepare their own basic federal and state tax return for free using Web-based tax preparation software with an IRS-certified volunteer to help guide you through the process. This option is only available at locations that list “Self-Prep” in the site listing.

Please note that when using the locator tool, you will exit IRS.gov and open Google Maps if you need directions to a specific location.

Find an AARP TCE Tax-Aide Site Near You

A majority of the TCE sites are operated by the AARP Foundation’s Tax Aide program. To locate the nearest AARP TCE Tax-Aide site between January and April use the AARP Site Locator Tool or call 888-227-7669.

Before going to a VITA or TCE site, check out the What to Bring page to ensure you have all the required documents and information our volunteers will need to help you. 

Page Last Reviewed or Updated: 25-Mar-2014

The Tax Software Review

Tax software review Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Tax software review Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Tax software review Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Tax software review Vea la Tabla V que aparece a continuación. Tax software review Tabla V. Tax software review Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Tax software review SI busca más información sobre la deducción por. Tax software review . Tax software review . Tax software review ENTONCES vea. Tax software review . Tax software review . Tax software review Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Tax software review Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Tax software review Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Tax software review Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Tax software review Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Tax software review Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Tax software review Multa por retiro prematuro de ahorros el capítulo 7 . Tax software review Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Tax software review Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Tax software review Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Tax software review Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Tax software review Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Tax software review Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Tax software review S. Tax software review Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Tax software review Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Tax software review Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Tax software review Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Tax software review Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Tax software review Table of Contents 17. Tax software review   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Tax software review   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Tax software review Documento (instrumento) de divorcio o separación judicial. Tax software review Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Tax software review Impuestos y seguro. Tax software review Otros pagos a terceros. Tax software review Documentos Firmados Después de 1984Pagos a terceros. Tax software review Excepción. Tax software review Pagos sustitutivos. Tax software review Específicamente designado como pensión para hijos menores. Tax software review Contingencia relacionada con su hijo. Tax software review Pago claramente asociado con una contingencia. Tax software review Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Tax software review   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications