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Vita irs Depreciation Table of Contents Introduction Special Depreciation AllowanceQualified Property Election Not To Claim the Allowance Rules for Returns Filed Before June 1, 2002 Passenger Automobiles New York Liberty Zone BenefitsSpecial Liberty Zone Depreciation Allowance Increased Section 179 Deduction Liberty Zone Leasehold Improvement Property If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property. Vita irs Publication 946, How To Depreciate Property, contains information on depreciation. Vita irs However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. Vita irs The new provisions are in the Supplement to Publication 946, which is reprinted below. Vita irs Supplement to Publication 946 How To Depreciate Property   Introduction After Publication 946 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Vita irs The new law made several changes in the tax rules explained in the publication. Vita irs Some of the changes apply to property placed in service during 2001. Vita irs This supplemental publication describes those changes and explains what you should do if you are affected by them. Vita irs The situations and examples in Publication 946 do not reflect any of the changes made by the Job Creation and Worker Assistance Act of 2002. Vita irs The new law contains the following provisions. Vita irs 30% depreciation deductions (special depreciation allowance and special New York Liberty Zone (Liberty Zone) depreciation allowance) for the year qualified property is placed in service after September 10, 2001. Vita irs An increased dollar limit on the section 179 deduction for qualified Liberty Zone property purchased after September 10, 2001. Vita irs A shorter recovery period for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. Vita irs An increase in the maximum depreciation deduction for 2001 for a qualified passenger automobile placed in service after September 10, 2001. Vita irs If you believe you qualify for an increased deduction under any of these new rules, you must file the revised 2001 Form 4562 (dated March 2002) for 2001 calendar or fiscal years and 2000 fiscal years ending after September 10, 2001. Vita irs If you have already filed a tax return, this supplemental publication explains how to claim these benefits and how to elect not to claim the special depreciation allowance or special Liberty Zone depreciation allowance. Vita irs See Table 2 at the end of the supplement for an overview of the rules that apply if you filed your return before June 1, 2002. Vita irs Special Depreciation Allowance You can take a special depreciation allowance for qualified property you place in service after September 10, 2001. Vita irs The allowance is an additional deduction of 30% of the property's depreciable basis. Vita irs To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. Vita irs See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. Vita irs The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. Vita irs There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Vita irs In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. Vita irs Example 1. Vita irs On November 1, 2001, you bought and placed in service in your business qualified property that cost $100,000. Vita irs You did not elect to claim a section 179 deduction. Vita irs You can deduct 30% of the cost ($30,000) as a special depreciation allowance for 2001. Vita irs You use the remaining $70,000 of cost to figure your regular depreciation deduction for 2001 and later years. Vita irs Example 2. Vita irs The facts are the same as in Example 1, except that you choose to deduct $24,000 of the property's cost as a section 179 deduction. Vita irs You use the remaining $76,000 of cost to figure your special depreciation allowance of $22,800 ($76,000 × 30%). Vita irs You use the remaining $53,200 of cost to figure your regular depreciation deduction for 2001 and later years. Vita irs Qualified Property To qualify for the special depreciation allowance, your property must meet the following requirements. Vita irs It is new property of one of the following types. Vita irs Property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Vita irs See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. Vita irs Water utility property. Vita irs See 25-year property on page 22 in Publication 946. Vita irs Computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. Vita irs (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Vita irs ) Qualified leasehold improvement property (defined later). Vita irs It meets the following tests (explained later under Tests To Be Met). Vita irs Acquisition date test. Vita irs Placed in service date test. Vita irs Original use test. Vita irs It is not excepted property (explained later under Excepted Property). Vita irs Qualified leasehold improvement property. Vita irs    Generally, this is any improvement to an interior part of a building that is nonresidential real property, provided all of the following requirements are met. Vita irs The improvement is made under or pursuant to a lease by the lessee (or any sublessee) or the lessor of that part of the building. Vita irs That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. Vita irs The improvement is placed in service more than 3 years after the date the building was first placed in service. Vita irs   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. Vita irs The enlargement of the building. Vita irs Any elevator or escalator. Vita irs Any structural component benefiting a common area. Vita irs The internal structural framework of the building. Vita irs   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. Vita irs However, a binding commitment between related persons is not treated as a lease. Vita irs Related persons. Vita irs   For this purpose, the following are related persons. Vita irs Members of an affiliated group. Vita irs The persons listed in items (1) through (9) under Related persons on page 8 of Publication 946 (except that “80% or more” should be substituted for “more than 10%” each place it appears). Vita irs An executor and a beneficiary of the same estate. Vita irs Tests To Be Met To qualify for the special depreciation allowance, the property must meet all of the following tests. Vita irs Acquisition date test. Vita irs    Generally, you must have acquired the property either: After September 10, 2001, and before September 11, 2004, but only if no written binding contract for the acquisition was in effect before September 11, 2001, or Pursuant to a written binding contract entered into after September 10, 2001, and before September 11, 2004. Vita irs   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001, and before September 11, 2004. Vita irs Placed in service date test. Vita irs   Generally, the property must be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Vita irs   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. Vita irs Original use test. Vita irs   The original use of the property must have begun with you after September 10, 2001. Vita irs “Original use” means the first use to which the property is put, whether or not by you. Vita irs Additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test. Vita irs Excepted Property The following property does not qualify for the special depreciation allowance. Vita irs Property used by any person before September 11, 2001. Vita irs Property required to be depreciated using ADS. Vita irs This includes listed property used 50% or less in a qualified business use. Vita irs Qualified New York Liberty Zone leasehold improvement property (defined next). Vita irs Qualified New York Liberty Zone leasehold improvement property. Vita irs   This is any qualified leasehold improvement property (as defined earlier) if all of the following requirements are met. Vita irs The improvement is to a building located in the New York Liberty Zone (defined later under New York Liberty Zone Benefits). Vita irs The improvement is placed in service after September 10, 2001, and before January 1, 2007. Vita irs No written binding contract for the improvement was in effect before September 11, 2001. Vita irs Election Not To Claim the Allowance You can elect not to claim the special depreciation allowance for qualified property. Vita irs If you make this election for any property, it applies to all property in the same property class placed in service during the year. Vita irs To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. Vita irs When to make election. Vita irs   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Vita irs   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Vita irs Attach the election statement to the amended return. Vita irs At the top of the election statement, write “Filed pursuant to section 301. Vita irs 9100–2. Vita irs ” Revoking an election. Vita irs   Once you elect not to deduct the special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. Vita irs A request to revoke the election is subject to a user fee. Vita irs Rules for Returns Filed Before June 1, 2002 The following rules apply if you placed qualified property in service after September 10, 2001, and filed your return before June 1, 2002. Vita irs The rules apply to returns for the following years. Vita irs 2000 fiscal years that end after September 10, 2001. Vita irs 2001 calendar and fiscal years. Vita irs Claiming the allowance. Vita irs   If you did not claim the allowance on your return and did not make the election not to claim the allowance, you can do either of the following to claim the allowance. Vita irs File an amended return by the due date (not including extensions) of your return for the year following the year the property was placed in service. Vita irs Write “Filed Pursuant to Rev. Vita irs Proc. Vita irs 2002–33” at the top of the amended return. Vita irs File Form 3115, Application for Change in Accounting Method, with your return for the year following the year the property was placed in service. Vita irs Your return must be filed by the due date (including extensions). Vita irs Write “Automatic Change Filed Under Rev. Vita irs Proc. Vita irs 2002–33” on the appropriate line of Form 3115. Vita irs You must also file a copy (with signature) of the completed Form 3115 with the IRS National Office no later than when you file the original with your return. Vita irs For more information about filing Form 3115, including the address to send it to, see Revenue Procedure 2002–9, Revenue Procedure 2002–19, and Revenue Procedure 2002–33. Vita irs Example 1. Vita irs You are an individual and you use the calendar year. Vita irs You placed qualified property in service for your business in December 2001. Vita irs You filed your 2001 income tax return before April 15, 2002. Vita irs You did not claim the special depreciation allowance for the property and did not make the election not to claim the allowance. Vita irs You can claim the special allowance by filing an amended 2001 return by April 15, 2003, with “Filed Pursuant to Rev. Vita irs Proc. Vita irs 2002–33” at the top of the amended return. Vita irs You must file an amended return by April 15, 2003, even if you get an extension of time to file your 2002 tax return. Vita irs Example 2. Vita irs The facts concerning your 2001 return are the same as in Example 1. Vita irs In addition, you got an automatic 4-month extension of time (to August 15, 2003) to file your 2002 return. Vita irs You can claim the special allowance by filing a Form 3115 (with “Filed Pursuant to Rev. Vita irs Proc. Vita irs 2002–33” on the appropriate line) with your 2002 return by August 15, 2003. Vita irs You must also file a copy of this Form 3115 with the IRS National Office no later than when you file your 2002 return. Vita irs Electing not to claim the allowance. Vita irs   Generally, you have elected not to claim the special depreciation allowance for a class of property if you: Filed your return timely (including extensions) for the year you placed qualified property in service and indicated on a statement with the return that you are not claiming the allowance, or Filed your return timely and filed an amended return within 6 months of the due date of the original return (not including extensions) and indicated on a statement with the amended return that you are not claiming the allowance. Vita irs The statement must indicate that you are not deducting the special depreciation allowance and the class of property to which the election applies. Vita irs The statement can be either attached to or written on the return. Vita irs You can, for example, write “not deducting 30%” on Form 4562. Vita irs Deemed election. Vita irs   If you have not followed either of the procedures described above to elect not to claim the allowance, you may still be treated as making the election. Vita irs You will be treated as making the election if you meet both of the following conditions. Vita irs You filed your return for the year you placed the property in service and claimed depreciation, but not the special allowance, for any class of property. Vita irs You do not file an amended return or a Form 3115 within the time prescribed for claiming the special allowance. Vita irs See Claiming the allowance, earlier. Vita irs Passenger Automobiles The limit on your depreciation deduction (including any section 179 deduction) for any passenger automobile that is qualified property (defined earlier) placed in service after September 10, 2001, and for which you claim the special depreciation allowance is increased. Vita irs Generally, the limit is increased from $3,060 to $7,660. Vita irs However, if the automobile is a qualified electric car, the limit is increased from $9,280 to $23,080 ($22,980 if placed in service in 2002). Vita irs Table 1 shows the maximum deduction amounts for 2001. Vita irs Table 1. Vita irs Maximum Deduction for 2001 Qualified Vehicle Placed in Service Before Sept. Vita irs 11 Placed in Service After Sept. Vita irs 10 Passenger automobile $3,060 $7,660 Electric car 9,280 23,080 1 1$22,980 if you place an electric car in service in 2002. Vita irs Election not to claim the allowance. Vita irs   The increased maximum depreciation deduction does not apply if you elected not to claim the special depreciation allowance as explained earlier under Election Not To Claim the Allowance and Rules for Returns Filed Before June 1, 2002. Vita irs New York Liberty Zone Benefits Several benefits are available for property you place in service in the New York Liberty Zone (Liberty Zone). Vita irs They include a special depreciation allowance for the year you place the property in service, an increased section 179 deduction, and the classification of certain leasehold improvement property as 5-year property. Vita irs Area defined. Vita irs   The New York Liberty Zone is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York. Vita irs Special Liberty Zone Depreciation Allowance You can take a special depreciation allowance for qualified Liberty Zone property you place in service after September 10, 2001. Vita irs The allowance is an additional deduction of 30% of the property's depreciable basis. Vita irs To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. Vita irs See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. Vita irs The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. Vita irs There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Vita irs In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. Vita irs You cannot claim the special Liberty Zone depreciation allowance for property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. Vita irs Qualified property is eligible for only one special depreciation allowance. Vita irs Example 1. Vita irs On November 1, 2001, you bought and placed in service in your business, which is in the Liberty Zone, qualified Liberty Zone property that cost $200,000. Vita irs You did not elect to claim a section 179 deduction. Vita irs You can deduct 30% of the cost ($60,000) as a special Liberty Zone depreciation allowance for 2001. Vita irs You use the remaining $140,000 of cost to figure your regular depreciation deduction for 2001 and later years. Vita irs Example 2. Vita irs The facts are the same as in Example 1, except that you choose to deduct $59,000 of the property's cost as a section 179 deduction. Vita irs (See Increased Section 179 Deduction, later, for information concerning how this section 179 deduction amount is figured). Vita irs You use the remaining $141,000 of cost to figure your special Liberty Zone depreciation allowance of $42,300 ($141,000 × 30%). Vita irs You use the remaining $98,700 of cost to figure your regular depreciation deduction for 2001 and later years. Vita irs Qualified Liberty Zone Property For a 2001 calendar or fiscal year and a 2000 fiscal year that ends after September 10, 2001, property qualifies for the special Liberty Zone depreciation allowance if it meets the following requirements. Vita irs It is one of the following types of property. Vita irs Used property depreciated under MACRS with a recovery period of 20 years or less. Vita irs See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. Vita irs Used water utility property. Vita irs See 25-year property on page 22 in Publication 946. Vita irs Used computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. Vita irs (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Vita irs ) Certain nonresidential real property and residential rental property (defined later). Vita irs It meets the following tests (explained later under Tests to be met). Vita irs Acquisition date test. Vita irs Placed in service date test. Vita irs Substantial use test. Vita irs Original use test. Vita irs It is not excepted property (explained later under Excepted property). Vita irs Nonresidential real property and residential rental property. Vita irs   This property is qualifying property only to the extent it rehabilitates real property damaged, or replaces real property destroyed or condemned, as a result of the terrorist attack of September 11, 2001. Vita irs Property is treated as replacing destroyed or condemned property if, as part of an integrated plan, such property replaces real property included in a continuous area that includes real property destroyed or condemned. Vita irs   For these purposes, real property is considered destroyed (or condemned) only if an entire building or structure was destroyed (or condemned) as a result of the terrorist attack. Vita irs Otherwise, the property is considered damaged real property. Vita irs For example, if certain structural components of a building (such as walls, floors, or plumbing fixtures) are damaged or destroyed as a result of the terrorist attack, but the building is not destroyed (or condemned), then only costs related to replacing the damaged or destroyed structural components qualify for the special Liberty Zone depreciation allowance. Vita irs Tests to be met. Vita irs   To qualify for the special Liberty Zone depreciation allowance, your property must meet all of the following tests. Vita irs Acquisition date test. Vita irs   You must have acquired the property by purchase after September 10, 2001, and there must not have been a binding written contract for the acquisition in effect before September 11, 2001. Vita irs   For information on the acquisition of property by purchase, see Property Acquired by Purchase on page 15 of Publication 946. Vita irs   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001. Vita irs Placed in service date test. Vita irs   Generally, the property must be placed in service for use in your trade or business or for the production of income before January 1, 2007 (January 1, 2010, in the case of qualifying nonresidential real property and residential rental property). Vita irs   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. Vita irs Substantial use test. Vita irs   Substantially all use of the property must be in the Liberty Zone and in the active conduct of your trade or business in the Liberty Zone. Vita irs Original use test. Vita irs   The original use of the property in the Liberty Zone must have begun with you after September 10, 2001. Vita irs   Used property can be qualified Liberty Zone property if it has not previously been used within the Liberty Zone. Vita irs Also, additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test if the original use of the property in the Liberty Zone began with you. Vita irs Excepted property. Vita irs   The following property does not qualify for the special Liberty Zone depreciation allowance. Vita irs Property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. Vita irs Property required to be depreciated using ADS. Vita irs This includes listed property used 50% or less in a qualified business use. Vita irs Qualified New York Liberty Zone leasehold improvement property (defined earlier in Excepted Property under Special Depreciation Allowance). Vita irs Example. Vita irs In December 2001, you bought and placed in service in your business in the Liberty Zone the following property. Vita irs New office furniture with a MACRS recovery period of 7 years. Vita irs A used computer with a MACRS recovery period of 5 years. Vita irs The computer had not previously been used within the Liberty Zone. Vita irs Because the office furniture is new property, it qualifies for the special depreciation allowance, but not the special Liberty Zone depreciation allowance. Vita irs Because the computer is used property that had not previously been used in the Liberty Zone, it qualifies for the special Liberty Zone depreciation allowance, but not the special depreciation allowance. Vita irs Election Not To Claim the Liberty Zone Allowance You can elect not to claim the special Liberty Zone depreciation allowance for qualified property. Vita irs If you make this election for any property, it applies to all property in the same property class placed in service during the year. Vita irs To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. Vita irs When to make the election. Vita irs   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Vita irs   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Vita irs Attach the election statement to the amended return. Vita irs At the top of the election statement, write “Filed pursuant to section 301. Vita irs 9100–2. Vita irs ” Revoking an election. Vita irs   Once you elect not to deduct the special Liberty Zone depreciation allowance for a class of property, you cannot revoke the election without IRS consent. Vita irs A request to revoke the election is subject to a user fee. Vita irs Returns filed before June 1, 2002. Vita irs   The rules that apply to the special depreciation allowance discussed earlier in Rules for Returns Filed Before June 1, 2002 under Special Depreciation Allowance also apply to the special Liberty Zone depreciation allowance. Vita irs Increased Section 179 Deduction Under section 179 of the Internal Revenue Code, you can choose to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. Vita irs For tax years beginning in 2000, that limit was $20,000. Vita irs For tax years beginning in 2001 and 2002, that limit is generally $24,000. Vita irs If the cost of qualifying section 179 property placed in service in a year is over $200,000, you must reduce the dollar limit (but not below zero) by the amount of the cost over $200,000. Vita irs Increased Dollar Limit The dollar limit on the section 179 deduction is increased for certain property placed in service in the Liberty Zone. Vita irs The increase is the smaller of the following amounts. Vita irs $35,000. Vita irs The cost of section 179 property that is qualified Liberty Zone property placed in service during the year. Vita irs If you use the revised 2001 Form 4562 (dated March 2002) for a tax year beginning in 2000, you must reduce the section 179 dollar limit to $20,000 before adding the additional amount for qualified property. Vita irs Qualified property. Vita irs   To qualify for the increased section 179 deduction, your property must be section 179 property that is either: Qualified Liberty Zone property, or Property that would be qualified Liberty Zone property except that it is eligible for the special depreciation allowance. Vita irs Qualified Liberty Zone property is explained earlier in Qualified Liberty Zone Property under Special Liberty Zone Depreciation Allowance. Vita irs Property eligible for the special depreciation allowance is explained earlier in Qualified Property under Special Depreciation Allowance. Vita irs For information on the requirements that must be met for property to qualify for the section 179 deduction, see What Property Qualifies? on page 14 of Publication 946. Vita irs Example 1. Vita irs In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $25,000. Vita irs Because this cost is less than $35,000, the dollar limit on the section 179 deduction is increased by $25,000 to $49,000 ($24,000 + $25,000). Vita irs Example 2. Vita irs In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $75,000. Vita irs Because $35,000 is less than the cost of the property you place in service, the dollar limit on the section 179 deduction you can claim is increased by $35,000 to $59,000 ($24,000 + $35,000). Vita irs Reduced Dollar Limit Generally, you must reduce the dollar limit for a year by the cost of qualifying section 179 property placed in service in the year that is more than $200,000. Vita irs However, if the cost of your Liberty Zone property exceeds $200,000, you take into account only 50% (instead of 100%) of the cost of qualified property placed in service in a year. Vita irs Example. Vita irs In 2002, you place in service in your business, which is in the Liberty Zone, qualified property costing $460,000. Vita irs Your increased dollar limit is $59,000 ($35,000 + $24,000). Vita irs Because 50% of the cost of the property you place in service ($230,000) is $30,000 more than $200,000, you must reduce your $59,000 dollar limit to $29,000 ($59,000 - $30,000). Vita irs Recapture Rules Rules similar to those explained on page 20 of Publication 946 under When Must You Recapture the Deduction? apply with respect to any qualified property you stop using in the Liberty Zone. Vita irs Returns Filed Before June 1, 2002 If you filed a return before June 1, 2002, and did not deduct the increased section 179 amount for qualified property placed in service after September 10, 2001, you can deduct the increased amount by filing an amended return by the due date (not including extensions) of the return for the year after the year the property was placed in service. Vita irs This rule applies to returns for the following years. Vita irs 2000 fiscal years that end after September 10, 2001. Vita irs 2001 calendar and fiscal years. Vita irs On the amended return, write “Filed Pursuant to Rev. Vita irs Proc. Vita irs 2002–33. Vita irs ” Liberty Zone Leasehold Improvement Property Qualified Liberty Zone leasehold improvement property (described earlier in Qualified Property under Special Depreciation Allowance) is 5-year property. Vita irs This means that it is depreciated over a recovery period of 5 years. Vita irs For information about recovery periods, see Which Recovery Period Applies? on page 23 of Publication 946. Vita irs The straight-line method must be used with respect to qualified Liberty Zone leasehold improvement property. Vita irs Under ADS, the recovery period for qualified Liberty Zone leasehold improvement property is 9 years. Vita irs Returns Filed Before June 1, 2002 If you filed either of the following returns before June 1, 2002, and did not depreciate qualified Liberty Zone leasehold improvement property placed in service during the tax year as 5-year property using the straight line method, you should file an amended return before you file your return for the year after the year the property was placed in service. Vita irs Your 2000 fiscal year return (for a 2000 fiscal year that ends after September 10, 2001). Vita irs Your 2001 calendar or fiscal year return. Vita irs On the amended return, write “Filed Pursuant to Rev. Vita irs Proc. Vita irs 2002–33. Vita irs ” Table 2. Vita irs Rules for Returns Filed Before June 1, 2002 Note:This chart highlights the rules for returns affected by the Job Creation and Worker Assistance Act of 2002 that were filed before June 1, 2002, without accounting for any of the new benefits under the law. Vita irs See the text for definitions and examples. Vita irs Do not rely on this chart alone. Vita irs IF you want to. Vita irs . Vita irs . Vita irs THEN you. Vita irs . Vita irs . Vita irs BY. Vita irs . Vita irs . Vita irs claim the special depreciation allowance or special Liberty Zone depreciation allowance • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service, or • must file Form 3115, Application for Change in Accounting Method, with your return for the year after the year the property was placed in service • the due date (including extensions) of your return for the year after the year the property was placed in service, and • must file a copy of your completed Form 3115 with the IRS National Office • the date you file the original Form 3115 with your return for the year after the year the property was placed in service. Vita irs elect not to claim the special depreciation allowance or the special Liberty Zone depreciation allowance 1 • must have filed your return timely for the year the property was placed in service, and   • must file an amended return stating you are not claiming the allowance • the date that is 6 months after the due date of the original return (not including extensions). Vita irs deduct the increased section 179 amount • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service. Vita irs use a 5-year recovery period for depreciating qualified Liberty Zone leasehold improvement property • should file an amended return • the date you file your return for the year after the year the property was placed in service. Vita irs 1See also Deemed election under Rules for Returns Filed Before June 1, 2002, earlier. Vita irs Prev  Up  Next   Home   More Online Publications
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Vita irs 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. Vita irs Your move is closely related to the start of work. Vita irs You meet the distance test. Vita irs You meet the time test. Vita irs After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Vita irs Retirees, survivors, and Armed Forces members. Vita irs   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Vita irs These rules are discussed later in this publication. Vita irs 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. Vita irs Closely related in time. Vita irs   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. Vita irs 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. Vita irs    Figure A. Vita irs Illustration of Distance Test Please click here for the text description of the image. Vita irs 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. Vita irs Example. Vita irs Your family moved more than a year after you started work at a new location. Vita irs You delayed the move for 18 months to allow your child to complete high school. Vita irs You can deduct your moving expenses. Vita irs Closely related in place. Vita irs   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. Vita irs 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. Vita irs Home defined. Vita irs   Your home means your main home (residence). Vita irs It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Vita irs It does not include other homes owned or kept up by you or members of your family. Vita irs It also does not include a seasonal home, such as a summer beach cottage. Vita irs Your former home means your home before you left for your new job location. Vita irs Your new home means your home within the area of your new job location. Vita irs Retirees or survivors. Vita irs   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. Vita irs You must have worked outside the United States or be a survivor of someone who did. Vita irs See Retirees or Survivors Who Move to the United States, later. Vita irs 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. Vita irs 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. Vita irs You can use Worksheet 1 to see if you meet this test. Vita irs Worksheet 1. Vita irs Distance Test   Note. Vita irs Members of the Armed Forces may not have to meet this test. Vita irs See Members of the Armed Forces. Vita irs     1. Vita irs Enter the number of miles from your old home to your new workplace 1. Vita irs miles 2. Vita irs Enter the number of miles from your old home to your old workplace 2. Vita irs miles 3. Vita irs Subtract line 2 from line 1. Vita irs If zero or less, enter -0- 3. Vita irs miles 4. Vita irs Is line 3 at least 50 miles? □ Yes. Vita irs You meet this test. Vita irs  □ No. Vita irs You do not meet this test. Vita irs You cannot deduct your moving expenses. Vita irs The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Vita irs The distance test considers only the location of your former home. Vita irs It does not take into account the location of your new home. Vita irs See Figure A, earlier. Vita irs Example. Vita irs You moved to a new home less than 50 miles from your former home because you changed main job locations. Vita irs Your old main job location was 3 miles from your former home. Vita irs Your new main job location is 60 miles from that home. Vita irs 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. Vita irs First job or return to full-time work. Vita irs   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. Vita irs   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. Vita irs Armed Forces. Vita irs   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. Vita irs See Members of the Armed Forces, later. Vita irs Main job location. Vita irs   Your main job location is usually the place where you spend most of your working time. Vita irs This could be your office, plant, store, shop, or other location. Vita irs 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. Vita irs Union members. Vita irs   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. Vita irs More than one job. Vita irs   If you have more than one job at any time, your main job location depends on the facts in each case. Vita irs 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. Vita irs    Table 1. Vita irs Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Vita irs . Vita irs . Vita irs THEN you satisfy the time test by meeting the. Vita irs . Vita irs . Vita irs an employee 39-week test for employees. Vita irs self-employed 78-week test for self-employed persons. Vita irs 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. Vita irs Your principal place of work  determines which test applies. Vita irs both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Vita irs Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Vita irs The time test for employees. Vita irs The time test for self-employed persons. Vita irs Both of these tests are explained below. Vita irs See Table 1, below, for a summary of these tests. Vita irs You can deduct your moving expenses before you meet either of the time tests. Vita irs See Time Test Not Yet Met, later. Vita irs 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). Vita irs Full-time employment depends on what is usual for your type of work in your area. Vita irs For purposes of this test, the following four rules apply. Vita irs You count only your full-time work as an employee, not any work you do as a self-employed person. Vita irs You do not have to work for the same employer for all 39 weeks. Vita irs You do not have to work 39 weeks in a row. Vita irs You must work full time within the same general commuting area for all 39 weeks. Vita irs Temporary absence from work. Vita irs   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. Vita irs 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. Vita irs Seasonal work. Vita irs   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. Vita irs 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. Vita irs    Figure B. Vita irs Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Vita irs 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). Vita irs For purposes of the time test for self-employed persons, the following three rules apply. Vita irs You count any full-time work you do either as an employee or as a self-employed person. Vita irs You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Vita irs You must work within the same general commuting area for all 78 weeks. Vita irs Example. Vita irs You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Vita irs You pay moving expenses in 2013 and 2014 in connection with this move. Vita irs 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. Vita irs 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. Vita irs 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. Vita irs You have until December 1, 2015, to satisfy this requirement. Vita irs Self-employment. Vita irs   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. Vita irs You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Vita irs Full-time work. Vita irs   You can count only those weeks during which you work full time as a week of work. Vita irs Whether you work full time during any week depends on what is usual for your type of work in your area. Vita irs For example, you are a self-employed dentist and maintain office hours 4 days a week. Vita irs 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. Vita irs Temporary absence from work. Vita irs   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. Vita irs Seasonal trade or business. Vita irs   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. Vita irs The off-season must be less than 6 months and you must work full time before and after the off-season. Vita irs Example. Vita irs You own and operate a motel at a beach resort. Vita irs The motel is closed for 5 months during the off-season. Vita irs You work full time as the operator of the motel before and after the off-season. Vita irs You are considered self-employed on a full-time basis during the weeks of the off-season. Vita irs   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Vita irs Example. Vita irs 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. Vita irs He generally worked at the shop about 40 hours each week. Vita irs 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. Vita irs Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Vita irs    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. Vita irs 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. Vita irs However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Vita irs 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. Vita irs You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Vita irs 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. Vita irs See When To Deduct Expenses later, for more details. Vita irs Failure to meet the time test. Vita irs    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. Vita irs Example. Vita irs You arrive in the general area of your new job location, as an employee, on September 15, 2013. Vita irs 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. Vita irs 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. Vita irs Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Vita irs You are in the Armed Forces and you moved because of a permanent change of station. Vita irs See Members of the Armed Forces , later. Vita irs Your main job location was outside the United States and you moved to the United States because you retired. Vita irs See Retirees or Survivors Who Move to the United States, later. Vita irs You are the survivor of a person whose main job location at the time of death was outside the United States. Vita irs See Retirees or Survivors Who Move to the United States, later. Vita irs Your job at the new location ends because of death or disability. Vita irs You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Vita irs 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. Vita irs 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. Vita irs However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Vita irs 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. Vita irs United States defined. Vita irs   For this section of this publication, the term “United States” includes the possessions of the United States. Vita irs Retirees who were working abroad. Vita irs   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Vita irs However, both your former main job location and your former home must have been outside the United States. Vita irs Permanently retired. Vita irs   You are considered permanently retired when you cease gainful full-time employment or self-employment. Vita irs 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. Vita irs 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. Vita irs Decedents. Vita irs   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. Vita irs The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Vita irs   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Vita irs For more information, see Publication 559, Survivors, Executors, and Administrators. Vita irs Survivors of decedents who were working abroad. Vita irs   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. Vita irs The move is to a home in the United States. Vita irs The move begins within 6 months after the decedent's death. Vita irs (When a move begins is described below. Vita irs ) The move is from the decedent's former home. Vita irs The decedent's former home was outside the United States. Vita irs The decedent's former home was also your home. Vita irs When a move begins. Vita irs   A move begins when one of the following events occurs. Vita irs 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. Vita irs Your household goods and personal effects are packed and on the way to your home in the United States. Vita irs You leave your former home to travel to your new home in the United States. Vita irs 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. Vita irs You cannot deduct any expenses for meals. Vita irs Reasonable expenses. Vita irs   You can deduct only those expenses that are reasonable for the circumstances of your move. Vita irs 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. Vita irs 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. Vita irs Example. Vita irs Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Vita irs On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Vita irs 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. Vita irs Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Vita irs Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Vita irs Travel by car. Vita irs   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. Vita irs 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. Vita irs You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Vita irs Member of your household. Vita irs   You can deduct moving expenses you pay for yourself and members of your household. Vita irs A member of your household is anyone who has both your former and new home as his or her home. Vita irs It does not include a tenant or employee, unless that person is your dependent. Vita irs 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. Vita irs Your move may be from one U. Vita irs S. Vita irs location to another or from a foreign country to the United States. Vita irs Household goods and personal effects. Vita irs   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. Vita irs 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. Vita irs   If you use your own car to move your things, see Travel by car, earlier. Vita irs   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Vita irs   You can deduct the cost of shipping your car and your household pets to your new home. Vita irs   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Vita irs Your deduction is limited to the amount it would have cost to move them from your former home. Vita irs Example. Vita irs Paul Brown has been living and working in North Carolina for the last 4 years. Vita irs Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Vita irs Paul got a job in Washington, DC. Vita irs 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. Vita irs It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Vita irs He can deduct only $1,800 of the $3,000 he paid. Vita irs The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Vita irs You cannot deduct the cost of moving furniture you buy on the way to your new home. Vita irs   Storage expenses. Vita irs   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. Vita irs Travel expenses. Vita irs   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. Vita irs This includes expenses for the day you arrive. Vita irs    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. Vita irs   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. Vita irs   The members of your household do not have to travel together or at the same time. Vita irs However, you can only deduct expenses for one trip per person. Vita irs If you use your own car, see Travel by car, earlier. Vita irs Example. Vita irs   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Vita irs Josh drove the family car to Washington, DC, a trip of 1,100 miles. Vita irs His expenses were $264. Vita irs 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Vita irs 00. Vita irs One week later, Robyn flew from Minneapolis to Washington, DC. Vita irs Her only expense was her $400 plane ticket. Vita irs The Blacks' deduction is $854. Vita irs 00 (Josh's $454. Vita irs 00 + Robyn's $400). Vita irs 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. Vita irs You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Vita irs Deductible expenses. Vita irs   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Vita irs The cost of moving household goods and personal effects from your former home to your new home. Vita irs The cost of traveling (including lodging) from your former home to your new home. Vita irs The cost of moving household goods and personal effects to and from storage. Vita irs The cost of storing household goods and personal effects while you are at the new job location. Vita irs The first two items were explained earlier under Moves to Locations in the United States . Vita irs The last two items are discussed, later. Vita irs Moving goods and effects to and from storage. Vita irs   You can deduct the reasonable expenses of moving your personal effects to and from storage. Vita irs Storage expenses. Vita irs   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. Vita irs Moving expenses allocable to excluded foreign income. Vita irs   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. Vita irs You may also be able to claim a foreign housing exclusion or deduction. Vita irs 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. Vita irs    Publication 54, Tax Guide for U. Vita irs S. Vita irs Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Vita irs You can get the publication from most U. Vita irs S. Vita irs embassies and consulates, or see How To Get Tax Help at the end of this publication. Vita irs Nondeductible Expenses You cannot deduct the following items as moving expenses. Vita irs Any part of the purchase price of your new home. Vita irs Car tags. Vita irs Driver's license. Vita irs Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Vita irs Expenses of entering into or breaking a lease. Vita irs Home improvements to help sell your home. Vita irs Loss on the sale of your home. Vita irs Losses from disposing of memberships in clubs. Vita irs Mortgage penalties. Vita irs Pre-move househunting expenses. Vita irs Real estate taxes. Vita irs Refitting of carpet and draperies. Vita irs Return trips to your former residence. Vita irs Security deposits (including any given up due to the move). Vita irs Storage charges except those incurred in transit and for foreign moves. Vita irs No double deduction. Vita irs   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Vita irs You must decide if your expenses are deductible as moving expenses or as business expenses. Vita irs 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. Vita irs 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. Vita irs   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Vita irs Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Vita irs It covers reimbursements for any of your moving expenses discussed in this publication. Vita irs It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Vita irs 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. Vita irs 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. Vita irs Your employer should tell you what method of reimbursement is used and what records are required. Vita irs Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Vita irs 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. Vita irs 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. Vita irs You must adequately account to your employer for these expenses within a reasonable period of time. Vita irs You must return any excess reimbursement or allowance within a reasonable period of time. Vita irs Adequate accounting. Vita irs   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. Vita irs Documentation includes receipts, canceled checks, and bills. Vita irs Reasonable period of time. Vita irs   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Vita irs 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. Vita irs You receive an advance within 30 days of the time you have an expense. Vita irs You adequately account for your expenses within 60 days after they were paid or incurred. Vita irs You return any excess reimbursement within 120 days after the expense was paid or incurred. Vita irs 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. Vita irs Excess reimbursement. Vita irs   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. Vita irs Returning excess reimbursements. Vita irs   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Vita irs Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Vita irs 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. Vita irs You meet accountable plan rules. Vita irs   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. Vita irs Instead, your employer should include the reimbursements in box 12 of your Form W-2. Vita irs Example. Vita irs You lived in Boston and accepted a job in Atlanta. Vita irs 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. Vita irs Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Vita irs 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). Vita irs You do not meet accountable plan rules. Vita irs   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Vita irs   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. Vita irs The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Vita irs Reimbursement of nondeductible expenses. Vita irs   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Vita irs 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. Vita irs 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. Vita irs Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Vita irs In addition, the following payments will be treated as paid under a nonaccountable plan. Vita irs Excess reimbursements you fail to return to your employer. Vita irs Reimbursements of nondeductible expenses. Vita irs See Reimbursement of nondeductible expenses, earlier. Vita irs 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. Vita irs This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Vita irs If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Vita irs Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Vita irs Your employer will report the total in box 1 of your Form W-2. Vita irs Example. Vita irs 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. Vita irs 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. Vita irs 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. Vita irs These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Vita irs 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. Vita irs See Reimbursements included in income, later. Vita irs Reimbursements excluded from income. Vita irs   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. Vita irs These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Vita irs Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Vita irs    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Vita irs Expenses deducted in earlier year. Vita irs   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. Vita irs Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Vita irs Reimbursements included in income. Vita irs   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. Vita irs See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Vita irs Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Vita irs This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Vita irs It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Vita irs Reimbursement for deductible and nondeductible expenses. Vita irs    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. Vita irs Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Vita irs Amount of income tax withheld. Vita irs   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Vita irs 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. Vita irs   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Vita irs The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Vita irs Estimated tax. Vita irs    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. Vita irs For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Vita irs 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. Vita irs For a quick overview, see Table 2, later. Vita irs Form 3903 Use Form 3903 to figure your moving expense deduction. Vita irs Use a separate Form 3903 for each move for which you are deducting expenses. Vita irs Do not file Form 3903 if all of the following apply. Vita irs You moved to a location outside the United States in an earlier year. Vita irs You are claiming only storage fees while you were away from the United States. Vita irs Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Vita irs 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. Vita irs 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. Vita irs Completing Form 3903. Vita irs   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Vita irs 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). Vita irs Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Vita irs This excluded amount should be identified on Form W-2, box 12, with code P. Vita irs Expenses greater than reimbursement. Vita irs   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. Vita irs This is your moving expense deduction. Vita irs Expenses equal to or less than reimbursement. Vita irs    If line 3 is equal to or less than line 4, you have no moving expense deduction. Vita irs Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Vita irs Table 2. Vita irs Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Vita irs . Vita irs . Vita irs AND you have. Vita irs . Vita irs . Vita irs THEN. Vita irs . Vita irs . Vita irs 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. Vita irs your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Vita irs 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. Vita irs your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Vita irs no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Vita irs * * See Deductible Moving Expenses, earlier, for allowable expenses. Vita irs    Where to deduct. Vita irs   Deduct your moving expenses on Form 1040, line 26. Vita irs The amount of moving expenses you can deduct is shown on Form 3903, line 5. Vita irs    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Vita irs   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Vita irs Expenses not reimbursed. Vita irs   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Vita irs Example. Vita irs In December 2012, your employer transferred you to another city in the United States, where you still work. Vita irs You are single and were not reimbursed for your moving expenses. Vita irs In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Vita irs In January 2013, you paid for travel to the new city. Vita irs You can deduct these additional expenses on your 2013 tax return. Vita irs Expenses reimbursed. Vita irs   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. Vita irs 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. Vita irs See Choosing when to deduct, next. Vita irs   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. Vita irs Choosing when to deduct. Vita irs   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. Vita irs How to make the choice. Vita irs   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. Vita irs    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Vita irs Illustrated Example Tom and Peggy Smith are married and have two children. Vita irs They owned a home in Detroit where Tom worked. Vita irs On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Vita irs Peggy flew to San Diego on March 1 to look for a new home. Vita irs She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Vita irs The Smiths sold their Detroit home for $1,500 less than they paid for it. Vita irs They contracted to have their personal effects moved to San Diego on April 3. Vita irs The family drove to San Diego where they found that their new home was not finished. Vita irs They stayed in a nearby motel until the house was ready on May 1. Vita irs On April 10, Tom went to work in the San Diego plant where he still works. Vita irs 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. Vita irs ) 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. Vita irs His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Vita irs 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. Vita irs 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. Vita irs His employer identified this amount with code P. Vita irs The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Vita irs Tom must include this amount on Form 1040, line 7. Vita irs The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Vita irs Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Vita irs To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Vita irs 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. Vita irs He also enters his deduction, $1,200, on Form 1040, line 26. Vita irs Nondeductible expenses. Vita irs   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Vita irs Item 1 — pre-move househunting expenses of $524. Vita irs Item 2 — the $25,000 down payment on the San Diego home. Vita irs 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. Vita irs Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Vita irs The commission is used to figure the gain or loss on the sale. Vita irs Item 4 — the $1,500 loss on the sale of the Detroit home. Vita irs Item 6 — the $320 expense for meals while driving to San Diego. Vita irs (However, the lodging and car expenses are deductible. Vita irs ) Item 7 — temporary living expenses of $3,730. Vita irs    This image is too large to be displayed in the current screen. Vita irs Please click the link to view the image. Vita irs 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. Vita irs You can deduct your unreimbursed moving expenses. Vita irs 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. Vita irs The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Vita irs Spouse and dependents. Vita irs   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. Vita irs   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. Vita irs Services or reimbursements provided by government. Vita irs   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Vita irs 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. Vita irs 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. Vita irs   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Vita irs You can deduct the expenses that are more than your reimbursements. Vita irs See Deductible Moving Expenses, earlier. Vita irs How to complete Form 3903 for members of the Armed Forces. Vita irs    Take the following steps. Vita irs Complete lines 1 through 3 of the form, using your actual expenses. Vita irs Do not include any expenses for moving services provided by the government. Vita irs Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Vita irs Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Vita irs Do not include the value of moving or storage services provided by the government. Vita irs Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Vita irs Complete line 5. Vita irs 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. Vita irs This is your moving expense deduction. Vita irs If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Vita irs Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Vita irs If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Vita irs    Do not deduct any expenses for moving or storage services provided by the government. Vita irs How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Vita irs 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. Vita irs Free help with your tax return. Vita irs   Free help in preparing your return is available nationwide from IRS-certified volunteers. Vita irs The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Vita irs The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Vita irs 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. Vita irs Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Vita irs To find the nearest VITA or TCE site, visit IRS. Vita irs gov or call 1-800-906-9887. Vita irs   As part of the TCE program, AARP offers the Tax-Aide counseling program. Vita irs To find the nearest AARP Tax-Aide site, visit AARP's website at www. Vita irs aarp. Vita irs org/money/taxaide or call 1-888-227-7669. Vita irs   For more information on these programs, go to IRS. Vita irs gov and enter “VITA” in the search box. Vita irs Internet. Vita irs IRS. Vita irs gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Vita irs Apply for an Employer Identification Number (EIN). Vita irs Go to IRS. Vita irs gov and enter Apply for an EIN in the search box. Vita irs Request an Electronic Filing PIN by going to IRS. Vita irs gov and entering Electronic Filing PIN in the search box. Vita irs Check the status of your 2013 refund with Where's My Refund? Go to IRS. Vita irs 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. Vita irs 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. Vita irs Check the status of your amended return. Vita irs Go to IRS. Vita irs gov and enter Where's My Amended Return in the search box. Vita irs Download forms, instructions, and publications, including some accessible versions. Vita irs Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Vita irs gov or IRS2Go. Vita irs Tax return and tax account transcripts are generally available for the current year and past three years. Vita irs Figure your income tax withholding with the IRS Withholding Calculator on IRS. Vita irs gov. Vita irs 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. Vita irs Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Vita irs gov. Vita irs Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Vita irs gov or IRS2Go. Vita irs Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Vita irs An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Vita irs Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Vita irs If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Vita irs Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Vita irs Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Vita irs gov. Vita irs 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. Vita irs The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Vita irs Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Vita irs AARP offers the Tax-Aide counseling program as part of the TCE program. Vita irs Visit AARP's website to find the nearest Tax-Aide location. Vita irs Research your tax questions. Vita irs Search publications and instructions by topic or keyword. Vita irs Read the Internal Revenue Code, regulations, or other official guidance. Vita irs Read Internal Revenue Bulletins. Vita irs Sign up to receive local and national tax news by email. Vita irs Phone. Vita irs You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Vita irs Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Vita irs 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. Vita irs Call to locate the nearest volunteer help site, 1-800-906-9887. Vita irs 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. Vita irs The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Vita irs Most VITA and TCE sites offer free electronic filing. Vita irs Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Vita irs Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Vita irs Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Vita irs The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Vita irs 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. Vita irs 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. Vita irs Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Vita irs Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Vita irs Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Vita irs 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). Vita irs You should receive your order within 10 business days. Vita irs Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Vita irs Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Vita irs Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Vita irs Call to ask tax questions, 1-800-829-1040. Vita irs Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Vita irs The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Vita irs These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Vita irs gsa. Vita irs gov/fedrelay. Vita irs Walk-in. Vita irs You can find a selection of forms, publications and services — in-person, face-to-face. Vita irs Products. Vita irs You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Vita irs Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Vita irs Services. Vita irs You can walk in to your local TAC most business days for personal, face-to-face tax help. Vita irs An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Vita irs 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. Vita irs No appointment is necessary—just walk in. Vita irs Before visiting, check www. Vita irs irs. Vita irs gov/localcontacts for hours of operation and services provided. Vita irs Mail. Vita irs You can send your order for forms, instructions, and publications to the address below. Vita irs You should receive a response within 10 business days after your request is received. Vita irs  Internal Revenue Service 1201 N. Vita irs Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Vita irs   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Vita irs Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Vita irs What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Vita irs 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. Vita irs You face (or your business is facing) an immediate threat of adverse action. Vita irs You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Vita irs   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. Vita irs Here's why we can help: TAS is an independent organization within the IRS. Vita irs Our advocates know how to work with the IRS. Vita irs Our services are free and tailored to meet your needs. Vita irs We have offices in every state, the District of Columbia, and Puerto Rico. Vita irs 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. Vita irs irs. Vita irs gov/advocate, or call us toll-free at 1-877-777-4778. Vita irs How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Vita irs If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Vita irs irs. Vita irs gov/sams. Vita irs Low Income Taxpayer Clinics. Vita irs   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. Vita irs Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Vita irs Visit www. Vita irs TaxpayerAdvocate. Vita irs irs. Vita irs gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Vita irs Prev  Up  Next   Home   More Online Publications