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Www State Tax Forms

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Www State Tax Forms

Www state tax forms Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Www state tax forms 20% withholding, Other withholding rules. Www state tax forms 5-year rule, 5-year rule. Www state tax forms , Death before required beginning date. Www state tax forms 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Www state tax forms Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Www state tax forms , Modified AGI. Www state tax forms (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Www state tax forms Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Www state tax forms Required minimum distributions, Distributions after the required beginning date. Www state tax forms Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Www state tax forms Annuity contracts, Annuity or endowment contracts. Www state tax forms Borrowing on, Borrowing on an annuity contract. Www state tax forms Distribution from insurance company, Annuity distributions from an insurance company. Www state tax forms Distribution from IRA account, Distribution of an annuity contract from your IRA account. Www state tax forms Early distributions, Annuity. Www state tax forms Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Www state tax forms Roth IRAs, Basis of distributed property. Www state tax forms Traditional IRAs, Cost basis. Www state tax forms Beginning date, required, Distributions after the required beginning date. Www state tax forms Beneficiaries, IRA Beneficiaries, Death before required beginning date. Www state tax forms Change of, Change of beneficiary. Www state tax forms Death of beneficiary, Death of a beneficiary. Www state tax forms Early distributions to, Beneficiary. Www state tax forms Individual as, Beneficiary an individual. Www state tax forms More than one, More than one beneficiary. Www state tax forms , Multiple individual beneficiaries. Www state tax forms Not an individual, Beneficiary not an individual. Www state tax forms Roth IRAs, Distributions to beneficiaries. Www state tax forms Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Www state tax forms Bond purchase plans Rollovers from, Rollover from bond purchase plan. Www state tax forms Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Www state tax forms , Brokers' commissions. Www state tax forms C Change in marital status, Change in marital status. Www state tax forms Change of beneficiary, Change of beneficiary. Www state tax forms Charitable distributions, qualified, Qualified charitable distributions. Www state tax forms Collectibles, Investment in Collectibles, Collectibles. Www state tax forms Community property, Community property laws. Www state tax forms Compensation Alimony, Alimony and separate maintenance. Www state tax forms Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Www state tax forms Self-employment, Self-employment loss. Www state tax forms Wages, salaries, etc. Www state tax forms , Wages, salaries, etc. Www state tax forms Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Www state tax forms Contribution limits More than one IRA, More than one IRA. Www state tax forms Contributions Designating the year, Designating year for which contribution is made. Www state tax forms Distributions in same year as, Both contributions for 2013 and distributions in 2013. Www state tax forms Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Www state tax forms Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Www state tax forms Qualified reservist repayments, Qualified reservist repayments. Www state tax forms Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Www state tax forms Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Www state tax forms SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Www state tax forms To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Www state tax forms D Death of beneficiary, Death of a beneficiary. Www state tax forms Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Www state tax forms Defined contribution plans, Defined contribution plan. Www state tax forms Disabilities, persons with Early distributions to, Disabled. Www state tax forms Distributions After required beginning date, Distributions after the required beginning date. Www state tax forms Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Www state tax forms Delivered outside U. Www state tax forms S. Www state tax forms , IRA distributions delivered outside the United States. Www state tax forms Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Www state tax forms From individual retirement annuities, Distributions from individual retirement annuities. Www state tax forms Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Www state tax forms Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Www state tax forms Qualified HSA funding, One-time qualified HSA funding distribution. Www state tax forms Qualified reservist, Qualified reservist distributions. Www state tax forms Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Www state tax forms SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Www state tax forms Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Www state tax forms (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Www state tax forms Disability exception, Disabled. Www state tax forms First-time homebuyers, exception, First home. Www state tax forms Higher education expenses, exception, Higher education expenses. Www state tax forms Medical insurance, exception, Medical insurance. Www state tax forms Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Www state tax forms Education expenses, Higher education expenses. Www state tax forms Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Www state tax forms Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Www state tax forms Defined contribution plans, Defined contribution plan. Www state tax forms Effect of modified AGI on deduction (Table 1-2), Table 1-2. Www state tax forms Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Www state tax forms Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Www state tax forms Deduction for inherited IRAs, Federal estate tax deduction. Www state tax forms Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Www state tax forms Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Www state tax forms Deducted in earlier year, Excess contribution deducted in an earlier year. Www state tax forms Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Www state tax forms Recharacterizing, Recharacterizing excess contributions. Www state tax forms Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Www state tax forms Federal judges, Federal judges. Www state tax forms Fiduciaries Prohibited transactions, Fiduciary. Www state tax forms Filing before IRA contribution is made, Filing before a contribution is made. Www state tax forms Filing status, Filing Status Deduction phaseout and, Filing status. Www state tax forms Firefighters, volunteer, Volunteer firefighters. Www state tax forms First-time homebuyers, First home. Www state tax forms Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Www state tax forms , Form 1040NR. Www state tax forms Form 1040A Modified AGI calculation from, Form 1040A. Www state tax forms Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Www state tax forms Letter codes used on, Letter codes. Www state tax forms Number codes used on, Number codes. Www state tax forms Withdrawal of excess contribution, Form 1099-R. Www state tax forms Form 5329, Additional 10% tax, Reporting the tax. Www state tax forms , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Www state tax forms Form 8606, Form 8606. Www state tax forms , Form 8606. Www state tax forms , Reporting your nontaxable distribution on Form 8606. Www state tax forms , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Www state tax forms Form 8880, How to figure and report the credit. Www state tax forms Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Www state tax forms Frozen deposits, Frozen deposit. Www state tax forms Full-time student Retirement savings contributions credit, Full-time student. Www state tax forms H Help (see Tax help) Higher education expenses, Higher education expenses. Www state tax forms How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Www state tax forms HSA funding distributions, qualified, One-time qualified HSA funding distribution. Www state tax forms I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Www state tax forms Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Www state tax forms Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Www state tax forms Inherited IRAs, What if You Inherit an IRA?, More information. Www state tax forms Rollovers, Inherited IRAs. Www state tax forms Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Www state tax forms Exception, Exception. Www state tax forms K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Www state tax forms Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Www state tax forms L Last-in first-out rule, Last-in first-out rule. Www state tax forms Life expectancy, Life expectancy. Www state tax forms Life insurance, Life insurance contract. Www state tax forms Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Www state tax forms Matching contributions (SIMPLE), Matching contributions. Www state tax forms Medical expenses, unreimbursed, Unreimbursed medical expenses. Www state tax forms Medical insurance, Medical insurance. Www state tax forms Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Www state tax forms Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Www state tax forms Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Www state tax forms Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Www state tax forms Effect on contribution amount (Table 2-1), Table 2-1. Www state tax forms Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Www state tax forms More than one IRA, More than one IRA. Www state tax forms Recharacterization, More than one IRA. Www state tax forms Required minimum distribution, More than one IRA. Www state tax forms N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Www state tax forms Failure to report, Failure to report nondeductible contributions. Www state tax forms Overstatement penalty, Penalty for overstatement. Www state tax forms Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Www state tax forms Rollovers, Rollover notice. Www state tax forms P Partial rollovers, Partial rollovers. Www state tax forms , Partial rollover. Www state tax forms Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Www state tax forms Early distributions, Early Distributions, Nondeductible contributions. Www state tax forms Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Www state tax forms Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Www state tax forms Failure to file Form 8606, Penalty for failure to file Form 8606. Www state tax forms Overstatement of nondeductible contributions, Penalty for overstatement. Www state tax forms Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Www state tax forms Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Www state tax forms Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Www state tax forms Taxes on, Taxes on prohibited transactions. Www state tax forms Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Www state tax forms Qualified domestic relations orders (QDROs), Qualified domestic relations order. Www state tax forms Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Www state tax forms Receivership distributions, Receivership distributions. Www state tax forms Recharacterization, Recharacterizations, More than one IRA. Www state tax forms Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Www state tax forms Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Www state tax forms Timing of, Timing. Www state tax forms Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Www state tax forms Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Www state tax forms From IRAs, Reporting rollovers from IRAs. Www state tax forms Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Www state tax forms Required beginning date, Distributions after the required beginning date. Www state tax forms Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Www state tax forms Distribution period, Distribution period. Www state tax forms During lifetime, Distributions during your lifetime. Www state tax forms Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Www state tax forms Installments allowed, Installments allowed. Www state tax forms More than one IRA, More than one IRA. Www state tax forms Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Www state tax forms Reservists, Reservists. Www state tax forms Qualified reservist distribution, Qualified reservist distributions. Www state tax forms Qualified reservist repayments, Qualified reservist repayments. Www state tax forms Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Www state tax forms Rollovers, Rollovers, Reporting rollovers from employer plans. Www state tax forms Airline payments, Rollover of Airline Payments Amount, Amount. Www state tax forms Choosing an option (Table 1-5), Table 1-5. Www state tax forms Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Www state tax forms Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Www state tax forms Direct rollover option, Direct rollover option. Www state tax forms Extension of period, Extension of rollover period. Www state tax forms From bond purchase plan, Rollover from bond purchase plan. Www state tax forms From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Www state tax forms From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Www state tax forms Inherited IRAs, Inherited IRAs. Www state tax forms Nonspouse beneficiary, Rollover by nonspouse beneficiary. Www state tax forms Notice, Rollover notice. Www state tax forms Partial, Partial rollovers. Www state tax forms , Partial rollover. Www state tax forms SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Www state tax forms Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Www state tax forms To traditional IRA, Kinds of rollovers to a traditional IRA. Www state tax forms Waiting period between, Waiting period between rollovers. Www state tax forms , No waiting period between rollovers. Www state tax forms Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Www state tax forms Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Www state tax forms Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Www state tax forms Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Www state tax forms , Recharacterizing to a SEP IRA or SIMPLE IRA. Www state tax forms , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Www state tax forms Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Www state tax forms Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Www state tax forms Income of, Self-employment income. Www state tax forms SIMPLE plans, Self-employed individual. Www state tax forms SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Www state tax forms Separated taxpayers Filing status of, Lived apart from spouse. Www state tax forms Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Www state tax forms SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Www state tax forms Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Www state tax forms Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Www state tax forms Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Www state tax forms Self-employed persons, Self-employed individual. Www state tax forms SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Www state tax forms , Traditional IRA mistakenly moved to SIMPLE IRA. Www state tax forms Two-year rule, Two-year rule. Www state tax forms Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Www state tax forms Retirement savings contributions credit, Full-time student. Www state tax forms Surviving spouse, Surviving spouse. Www state tax forms , Surviving spouse. Www state tax forms Rollovers by, Distributions received by a surviving spouse. Www state tax forms T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Www state tax forms Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Www state tax forms Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Www state tax forms Effect of Modified AGI on Roth IRA Contribution Rollover vs. Www state tax forms direct payment to taxpayer (Table 1-5), Table 1-5. Www state tax forms Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Www state tax forms Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Www state tax forms Tax help, How To Get Tax Help Tax year, Tax year. Www state tax forms Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Www state tax forms Traditional IRAs, Traditional IRAs, Form 5329 not required. Www state tax forms Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Www state tax forms To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Www state tax forms Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Www state tax forms Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Www state tax forms Loss of IRA status, Loss of IRA status. Www state tax forms Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Www state tax forms , Traditional IRA mistakenly moved to SIMPLE IRA. Www state tax forms Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Www state tax forms Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Www state tax forms , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Www state tax forms Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Www state tax forms Trustees' fees, Trustees' fees. Www state tax forms , Trustees' fees. Www state tax forms Trusts As beneficiary, Trust as beneficiary. Www state tax forms TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Www state tax forms U Unreimbursed medical expenses, Unreimbursed medical expenses. Www state tax forms V Volunteer firefighters, Volunteer firefighters. Www state tax forms W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Www state tax forms Direct rollover option, Withholding. Www state tax forms Eligible rollover distribution paid to taxpayer, Withholding requirement. Www state tax forms Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Www state tax forms Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Www state tax forms Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Www state tax forms Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
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The Www State Tax Forms

Www state tax forms Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Www state tax forms Qualified official extended duty. Www state tax forms ForeclosuresLump Sum Portion of Settlement Payment. Www state tax forms Interest Payment on Lump Sum Portion of Settlement Payment. Www state tax forms Lost Equity Portion of Settlement Payment. Www state tax forms The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Www state tax forms Interest Payment on Lost Equity Portion of Settlement Payment. Www state tax forms Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Www state tax forms Some are included in gross income while others are excluded from gross income. Www state tax forms Included items (Table 1) are subject to tax and must be reported on your tax return. Www state tax forms Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Www state tax forms For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Www state tax forms Table 1. Www state tax forms Included Items These items are included in gross income, unless the pay is for service in a combat zone. Www state tax forms Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Www state tax forms   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Www state tax forms Table 2. Www state tax forms Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Www state tax forms There is no exclusion for the personal use of a government-provided vehicle. Www state tax forms Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Www state tax forms S. Www state tax forms Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Www state tax forms   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Www state tax forms Differential wage payments. Www state tax forms   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Www state tax forms These amounts are taxable and cannot be excluded as combat pay. Www state tax forms Military base realignment and closure benefit. Www state tax forms   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Www state tax forms However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Www state tax forms Any part of the payment that is more than this limit is included in gross income. Www state tax forms For more information about the HAP, see http://hap. Www state tax forms usace. Www state tax forms army. Www state tax forms mil/Overview. Www state tax forms html. Www state tax forms Qualified reservist distribution (QRD). Www state tax forms   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Www state tax forms A QRD is included in gross income and is subject to employment taxes. Www state tax forms The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Www state tax forms Thrift Savings Plan (TSP) distributions. Www state tax forms   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Www state tax forms   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Www state tax forms However, the earnings on the tax-exempt portion of the distribution are taxable. Www state tax forms The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Www state tax forms Roth Thrift Savings Plan (TSP) balance. Www state tax forms   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Www state tax forms Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Www state tax forms Qualified distributions from a Roth TSP are not included in your income. Www state tax forms For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Www state tax forms S. Www state tax forms Civil Service Retirement Benefits. Www state tax forms State bonus payments. Www state tax forms   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Www state tax forms See Combat Zone , later, for a list of designated combat zones. Www state tax forms Foreign Source Income If you are a U. Www state tax forms S. Www state tax forms citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Www state tax forms S. Www state tax forms law allows you to exclude) on your tax return. Www state tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Www state tax forms This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Www state tax forms Certain taxpayers can exclude income earned in foreign countries. Www state tax forms For 2013, this exclusion amount can be as much as $97,600. Www state tax forms However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Www state tax forms S. Www state tax forms Government. Www state tax forms Employees of the U. Www state tax forms S. Www state tax forms Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Www state tax forms Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Www state tax forms For more information on the exclusion, see Publication 54. Www state tax forms Residents of American Samoa may be able to exclude income from American Samoa. Www state tax forms This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Www state tax forms S. Www state tax forms Government. Www state tax forms If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Www state tax forms S. Www state tax forms Possessions. Www state tax forms Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Www state tax forms S. Www state tax forms military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Www state tax forms S. Www state tax forms possession. Www state tax forms See Publication 570 for more information. Www state tax forms Domicile. Www state tax forms   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Www state tax forms It is not always where you presently live. Www state tax forms Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Www state tax forms The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Www state tax forms Marital status. Www state tax forms   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Www state tax forms The rules may affect your tax liability if you file separate returns or are divorced during the year. Www state tax forms Nevada, Washington, and California domestic partners. Www state tax forms   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Www state tax forms See Form 8958 and Publication 555, Community Property. Www state tax forms Nature of the payment. Www state tax forms   Active duty military pay is subject to community property laws. Www state tax forms Armed Forces retired or retainer pay may be subject to community property laws. Www state tax forms   For more information on community property laws, see Publication 555. Www state tax forms Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Www state tax forms Form W-2 also shows other amounts that you may find important in box 12. Www state tax forms The amounts shown in box 12 are generally preceded by a code. Www state tax forms A list of codes used in box 12 is shown, next. Www state tax forms Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Www state tax forms For more information on these codes, see your Form(s) W-2. Www state tax forms Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Www state tax forms The following adjustments are of particular interest to members of the Armed Forces. Www state tax forms Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Www state tax forms S. Www state tax forms Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Www state tax forms Include all unreimbursed expenses from the time you leave home until the time you return home. Www state tax forms The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Www state tax forms For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Www state tax forms Member of a reserve component. Www state tax forms   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Www state tax forms How to report. Www state tax forms   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Www state tax forms Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Www state tax forms Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Www state tax forms Example. Www state tax forms Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Www state tax forms He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Www state tax forms 5 cents per mile), $300 for meals, and $1,000 for lodging. Www state tax forms He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Www state tax forms Only 50% of his meal expenses are deductible. Www state tax forms He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Www state tax forms He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Www state tax forms He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Www state tax forms Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Www state tax forms However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Www state tax forms The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Www state tax forms The “Retirement plan” box should have a mark in it if you were covered. Www state tax forms For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Www state tax forms Individuals serving in the U. Www state tax forms S. Www state tax forms Armed Forces or in support of the U. Www state tax forms S. Www state tax forms Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Www state tax forms For more information on this extension of deadline provision, see Extension of Deadlines , later. Www state tax forms For more information on IRAs, see Publication 590. Www state tax forms Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Www state tax forms This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Www state tax forms Qualified Reservist Distributions A qualified reservist distribution is defined below. Www state tax forms It is not subject to the 10% additional tax on early distributions from certain retirement plans. Www state tax forms Definition. Www state tax forms   A distribution you receive is a qualified reservist distribution if the following requirements are met. Www state tax forms You were ordered or called to active duty after September 11, 2001. Www state tax forms You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Www state tax forms ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Www state tax forms The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Www state tax forms Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Www state tax forms You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Www state tax forms You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Www state tax forms Limit. Www state tax forms   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Www state tax forms When repayment contributions can be made. Www state tax forms   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Www state tax forms No deduction. Www state tax forms   You cannot deduct qualified reservist repayments. Www state tax forms Figuring your IRA deduction. Www state tax forms   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Www state tax forms Reporting the repayment. Www state tax forms   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Www state tax forms Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Www state tax forms However, 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 these tests. Www state tax forms You can deduct your unreimbursed moving expenses on Form 3903. Www state tax forms Permanent change of station. Www state tax forms   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. Www state tax forms The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Www state tax forms Spouse and dependents. Www state tax forms   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Www state tax forms   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Www state tax forms Services or reimbursements provided by the government. Www state tax forms   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Www state tax forms Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Www state tax forms   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Www state tax forms However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Www state tax forms   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Www state tax forms   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Www state tax forms   Do not deduct any expenses for moving services that were provided by the government. Www state tax forms Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Www state tax forms Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Www state tax forms You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Www state tax forms Moving household goods and personal effects. Www state tax forms   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Www state tax forms You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Www state tax forms Storing and insuring household goods and personal effects. Www state tax forms   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Www state tax forms Travel. Www state tax forms   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Www state tax forms You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Www state tax forms   You can add parking fees and tolls to the amount claimed under either method. Www state tax forms You cannot deduct any expenses for meals. Www state tax forms You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Www state tax forms Member of your household. Www state tax forms   A member of your household is anyone who has both your former home and your new home as his or her main home. Www state tax forms It does not include a tenant or employee unless you can claim that person as a dependent. Www state tax forms Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Www state tax forms A move from a foreign country to the United States or its possessions is not a foreign move. Www state tax forms For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Www state tax forms The new job location must be outside the United States. Www state tax forms Reporting Moving Expenses Figure moving expense deductions on Form 3903. Www state tax forms Carry the deduction from Form 3903 to Form 1040, line 26. Www state tax forms For more information, see Publication 521 and Form 3903. Www state tax forms Combat Zone Exclusion If you are a member of the U. Www state tax forms S. Www state tax forms Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Www state tax forms This pay is generally referred to as “combat pay. Www state tax forms ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Www state tax forms (See Form W-2 , later. Www state tax forms ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Www state tax forms You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Www state tax forms If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Www state tax forms (Other officer personnel are discussed under Amount of Exclusion , later. Www state tax forms ) Active duty pay earned in any month you served in a combat zone. Www state tax forms Imminent danger/hostile fire pay. Www state tax forms A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Www state tax forms Pay for accrued leave earned in any month you served in a combat zone. Www state tax forms The Department of Defense must determine that the unused leave was earned during that period. Www state tax forms Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Www state tax forms The pay must be earned in a month you served in a combat zone. Www state tax forms Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Www state tax forms Student loan repayments. Www state tax forms If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Www state tax forms If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Www state tax forms For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Www state tax forms Retirement pay and pensions do not qualify for the combat zone exclusion. Www state tax forms Partial (month) service. Www state tax forms   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Www state tax forms Form W-2. Www state tax forms   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Www state tax forms If it does, you will need to get a corrected Form W-2 from your finance office. Www state tax forms   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Www state tax forms Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Www state tax forms S. Www state tax forms Armed Forces are engaging or have engaged in combat. Www state tax forms An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Www state tax forms Afghanistan area. Www state tax forms   By Executive Order No. Www state tax forms 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Www state tax forms On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Www state tax forms Djibouti. Www state tax forms Jordan. Www state tax forms Kyrgyzstan. Www state tax forms Pakistan. Www state tax forms Somalia. Www state tax forms Syria. Www state tax forms Tajikistan. Www state tax forms Uzbekistan. Www state tax forms Yemen. Www state tax forms The Philippines. Www state tax forms  Note. Www state tax forms For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Www state tax forms The Kosovo area. Www state tax forms   By Executive Order No. Www state tax forms 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Www state tax forms Federal Republic of Yugoslavia (Serbia/Montenegro). Www state tax forms Albania. Www state tax forms Kosovo. Www state tax forms The Adriatic Sea. Www state tax forms The Ionian Sea—north of the 39th parallel. Www state tax forms Note. Www state tax forms The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Www state tax forms Arabian peninsula. Www state tax forms   By Executive Order No. Www state tax forms 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Www state tax forms The Persian Gulf. Www state tax forms The Red Sea. Www state tax forms The Gulf of Oman. Www state tax forms The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Www state tax forms The Gulf of Aden. Www state tax forms The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Www state tax forms Jordan which is in direct support of the Arabian Peninsula. Www state tax forms Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Www state tax forms Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Www state tax forms If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Www state tax forms Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Www state tax forms Example. Www state tax forms You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Www state tax forms The disease is presumed to have been incurred while you were serving in the combat zone. Www state tax forms On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Www state tax forms Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Www state tax forms In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Www state tax forms Example. Www state tax forms You were hospitalized for a specific disease 3 weeks after you left the combat zone. Www state tax forms The incubation period of the disease is from 2 to 4 weeks. Www state tax forms The disease is presumed to have been incurred while serving in the combat zone. Www state tax forms Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Www state tax forms Presence in a combat zone while on leave from a duty station located outside the combat zone. Www state tax forms Passage over or through a combat zone during a trip between two points that are outside a combat zone. Www state tax forms Presence in a combat zone solely for your personal convenience. Www state tax forms Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Www state tax forms Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Www state tax forms Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Www state tax forms It should not be included in the wages reported on your Form W-2. Www state tax forms You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Www state tax forms If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Www state tax forms Your hospitalization does not have to be in the combat zone. Www state tax forms If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Www state tax forms However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Www state tax forms Alien Status For tax purposes, an alien is an individual who is not a U. Www state tax forms S. Www state tax forms citizen. Www state tax forms An alien is in one of three categories: resident, nonresident, or dual-status. Www state tax forms Placement in the correct category is crucial in determining what income to report and what forms to file. Www state tax forms Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Www state tax forms If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Www state tax forms If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Www state tax forms Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Www state tax forms Guam and Puerto Rico have special rules. Www state tax forms Residents of those areas should contact their taxing authority with their questions. Www state tax forms Most members of the Armed Forces are U. Www state tax forms S. Www state tax forms citizens or resident aliens. Www state tax forms However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Www state tax forms Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Www state tax forms If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Www state tax forms S. Www state tax forms resident for part of 2013. Www state tax forms See First-Year Choice in Publication 519. Www state tax forms These tests are explained in Publication 519. Www state tax forms Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Www state tax forms S. Www state tax forms citizens. Www state tax forms Treating nonresident alien spouse as resident alien. Www state tax forms   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Www state tax forms One spouse is a U. Www state tax forms S. Www state tax forms citizen or resident alien at the end of the tax year. Www state tax forms That spouse is married to the nonresident alien at the end of the tax year. Www state tax forms You both choose to treat the nonresident alien spouse as a resident alien. Www state tax forms Making the choice. Www state tax forms   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Www state tax forms Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Www state tax forms S. Www state tax forms citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Www state tax forms S. Www state tax forms residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Www state tax forms If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Www state tax forms    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Www state tax forms S. Www state tax forms tax. Www state tax forms If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Www state tax forms Ending the choice. Www state tax forms   Once you make this choice, it applies to all later years unless one of the following situations occurs. Www state tax forms You or your spouse revokes the choice. Www state tax forms You or your spouse dies. Www state tax forms You and your spouse become legally separated under a decree of divorce or separate maintenance. Www state tax forms The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Www state tax forms For specific details on these situations, see Publication 519. Www state tax forms   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Www state tax forms Choice not made. Www state tax forms   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Www state tax forms You can file as married filing separately, or head of household if you qualify. Www state tax forms You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Www state tax forms S. Www state tax forms tax purposes and is not another taxpayer's dependent. Www state tax forms The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Www state tax forms If a return has to be filed, see the next discussion. Www state tax forms The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Www state tax forms Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Www state tax forms If you are required to file a federal tax return, you must file either Form 1040NR, U. Www state tax forms S. Www state tax forms Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Www state tax forms S. Www state tax forms Income Tax Return for Certain Nonresident Aliens With No Dependents. Www state tax forms See the form instructions for information on who must file and filing status. Www state tax forms If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Www state tax forms Your income from conducting a trade or business in the United States is taxed at graduated U. Www state tax forms S. Www state tax forms tax rates. Www state tax forms Other income from U. Www state tax forms S. Www state tax forms sources is taxed at a flat 30% (or lower treaty) rate. Www state tax forms For example, dividends from a U. Www state tax forms S. Www state tax forms corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Www state tax forms Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Www state tax forms This usually occurs in the year you arrive in or depart from the United States. Www state tax forms If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Www state tax forms Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Www state tax forms Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Www state tax forms Usually, your main home is the one you live in most of the time. Www state tax forms It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Www state tax forms You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Www state tax forms The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Www state tax forms To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Www state tax forms Exception to ownership and use tests. Www state tax forms   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Www state tax forms 5-year test period suspended. Www state tax forms   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Www state tax forms This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Www state tax forms Example. Www state tax forms David bought and moved into a home in 2005. Www state tax forms He lived in it as his main home for 2½ years. Www state tax forms For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Www state tax forms He then sold the home at a gain in 2013. Www state tax forms To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Www state tax forms This means he can disregard those 6 years. Www state tax forms Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Www state tax forms He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Www state tax forms Period of suspension. Www state tax forms   The period of suspension cannot last more than 10 years. Www state tax forms You cannot suspend the 5-year period for more than one property at a time. Www state tax forms You can revoke your choice to suspend the 5-year period at any time. Www state tax forms Qualified official extended duty. Www state tax forms   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Www state tax forms   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Www state tax forms Property used for rental or business. Www state tax forms   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Www state tax forms However, you must meet the ownership and use tests discussed in Publication 523. Www state tax forms Nonqualified use. Www state tax forms   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Www state tax forms   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Www state tax forms For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Www state tax forms Loss. Www state tax forms   You cannot deduct a loss from the sale of your main home. Www state tax forms More information. Www state tax forms   For more information, see Publication 523. Www state tax forms Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Www state tax forms Payments made for violations of the Service Members Civil Relief Act (SCRA). Www state tax forms   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Www state tax forms Generally, you must include settlement payments in income. Www state tax forms However, the tax treatment of settlement payments will depend on the facts and circumstances. Www state tax forms Lump Sum Portion of Settlement Payment. Www state tax forms    Generally, you must include the lump sum payment in gross income. Www state tax forms In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Www state tax forms For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Www state tax forms Interest Payment on Lump Sum Portion of Settlement Payment. Www state tax forms    You must include any interest on the lump sum portion of your settlement payment in your income. Www state tax forms Lost Equity Portion of Settlement Payment. Www state tax forms    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Www state tax forms You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Www state tax forms In many cases, this gain may be excluded from income. Www state tax forms For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Www state tax forms 523, Selling Your Home. Www state tax forms The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Www state tax forms    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Www state tax forms 544, Sales and Other Dispositions of Assets. Www state tax forms Interest Payment on Lost Equity Portion of Settlement Payment. Www state tax forms    You must include any interest on the lost equity portion of your settlement payment in your income. Www state tax forms Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Www state tax forms For information on the standard deduction, see Publication 501. Www state tax forms Itemized deductions are figured on Schedule A (Form 1040). Www state tax forms This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Www state tax forms For information on other itemized deductions, see the publications listed below. Www state tax forms Publication 502, Medical and Dental Expenses. Www state tax forms Publication 526, Charitable Contributions. Www state tax forms Publication 547, Casualties, Disasters, and Thefts. Www state tax forms Publication 550, Investment Income and Expenses. Www state tax forms You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Www state tax forms For information on deductions that are not subject to the 2% limit, see Publication 529. Www state tax forms Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Www state tax forms Certain employee business expenses are deductible as adjustments to income. Www state tax forms For information on many employee business expenses, see Publication 463. Www state tax forms Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Www state tax forms You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Www state tax forms You can deduct these expenses directly on Schedule A (Form 1040). Www state tax forms Reimbursement. Www state tax forms   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Www state tax forms Your reimbursed expenses are not deductible. Www state tax forms   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Www state tax forms You must file Form 2106 to report these expenses. Www state tax forms   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Www state tax forms You are an employee deducting expenses related to your job. Www state tax forms You were not reimbursed by your employer for your expenses. Www state tax forms (Amounts included in box 1 of Form W-2 are not considered reimbursements. Www state tax forms ) If you claim car expenses, you use the standard mileage rate. Www state tax forms    For 2013, the standard mileage rate is 56. Www state tax forms 5 cents a mile for all business miles driven. Www state tax forms This rate is adjusted periodically. Www state tax forms Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Www state tax forms If you are a member of the U. Www state tax forms S. Www state tax forms Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Www state tax forms You cannot deduct your expenses for meals and lodging while at your permanent duty station. Www state tax forms You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Www state tax forms A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Www state tax forms To be deductible, your travel expenses must be work related. Www state tax forms You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Www state tax forms Away from home. Www state tax forms   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Www state tax forms You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Www state tax forms   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Www state tax forms    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Www state tax forms This rule may not apply if you are participating in a federal crime investigation or prosecution. Www state tax forms For more information, see Publication 463 and the Form 2106 instructions. Www state tax forms Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Www state tax forms These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Www state tax forms Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Www state tax forms However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Www state tax forms If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Www state tax forms However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Www state tax forms Temporary work location. Www state tax forms   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Www state tax forms   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Www state tax forms   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Www state tax forms If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Www state tax forms    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Www state tax forms However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Www state tax forms These are nondeductible commuting costs. Www state tax forms Armed Forces reservists. Www state tax forms   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Www state tax forms You can deduct the expense of getting from one workplace to the other. Www state tax forms You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Www state tax forms In this case, your transportation generally is a nondeductible commuting expense. Www state tax forms However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Www state tax forms   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Www state tax forms If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Www state tax forms See Armed Forces Reservists under Adjustments to Income, earlier. Www state tax forms Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Www state tax forms Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Www state tax forms If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Www state tax forms Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Www state tax forms Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Www state tax forms Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Www state tax forms Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Www state tax forms Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Www state tax forms However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Www state tax forms Example. Www state tax forms Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Www state tax forms Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Www state tax forms This is education that meets at least one of the following two tests. Www state tax forms The education is required by your employer or the law to keep your present salary, status, or job. Www state tax forms The required education must serve a bona fide business purpose of your employer. Www state tax forms The education maintains or improves skills needed in your present work. Www state tax forms However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Www state tax forms You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Www state tax forms Example 1. Www state tax forms Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Www state tax forms She took an advanced finance course. Www state tax forms She already meets the minimum qualifications for her job. Www state tax forms By taking the course, she is improving skills in her current position. Www state tax forms The course does not qualify her for a new trade or business. Www state tax forms She can deduct educational expenses that are more than the educational allowance she received. Www state tax forms Example 2. Www state tax forms Major Williams worked in the military base legal office as a legal intern. Www state tax forms He was placed in excess leave status by his employer to attend law school. Www state tax forms He paid all his educational expenses and was not reimbursed. Www state tax forms After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Www state tax forms His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Www state tax forms Travel to obtain education. Www state tax forms   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Www state tax forms   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Www state tax forms Transportation for education. Www state tax forms   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Www state tax forms However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Www state tax forms Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Www state tax forms   If you need more information on educational expenses, see Publication 970. Www state tax forms Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Www state tax forms Repayment of $3,000 or less. Www state tax forms   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Www state tax forms If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Www state tax forms Repayment over $3,000. Www state tax forms   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Www state tax forms Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Www state tax forms This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Www state tax forms For information on other credits, see your tax form instructions. Www state tax forms First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Www state tax forms In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Www state tax forms If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Www state tax forms If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Www state tax forms If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Www state tax forms For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Www state tax forms Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Www state tax forms The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Www state tax forms The child tax credit is not the same as the credit for child and dependent care expenses. Www state tax forms See Publication 503 for information on the credit for child and dependent care expenses. Www state tax forms Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Www state tax forms S. Www state tax forms citizen, a U. Www state tax forms S. Www state tax forms national, or a U. Www state tax forms S. Www state tax forms resident alien. Www state tax forms If the child was adopted, see Adopted child . Www state tax forms For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Www state tax forms Exceptions to time lived with you. Www state tax forms   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Www state tax forms Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Www state tax forms   There are also exceptions for kidnapped children and children of divorced or separated parents. Www state tax forms For details, see Publication 501. Www state tax forms Qualifying child of more than one person. Www state tax forms   A special rule applies if your qualifying child is the qualifying child of more than one person. Www state tax forms For details, see Publication 501. Www state tax forms Adopted child. Www state tax forms   An adopted child is always treated as your own child. Www state tax forms An adopted child includes a child lawfully placed with you for legal adoption. Www state tax forms   If you are a U. Www state tax forms S. Www state tax forms citizen or U. Www state tax forms S. Www state tax forms national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Www state tax forms Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Www state tax forms Limits on the credit. Www state tax forms   You must reduce your child tax credit if either (1) or (2), below, applies. Www state tax forms The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Www state tax forms If the amount is zero, you cannot take this credit because there is no tax to reduce. Www state tax forms However, you may be able to take the additional child tax credit. Www state tax forms See Additional Child Tax Credit , later. Www state tax forms Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Www state tax forms Married filing jointly — $110,000. Www state tax forms Single, head of household,  or qualifying widow(er) — $75,000. Www state tax forms Married filing separately — $55,000. Www state tax forms Modified AGI. Www state tax forms   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Www state tax forms Any amount excluded from income because of the exclusion of income from Puerto Rico. Www state tax forms Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Www state tax forms Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Www state tax forms Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Www state tax forms   If you do not have any of the above, your modified AGI is the same as your AGI. Www state tax forms Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Www state tax forms For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Www state tax forms Also attach Schedule 8812, Child Tax Credit, if required. Www state tax forms Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Www state tax forms The additional child tax credit may give you a refund even if you do not owe any tax. Www state tax forms For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Www state tax forms Earned Income Credit The earned income credit (EIC) is a cr