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E-file state return only 5. E-file state return only   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. E-file state return only S. E-file state return only PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. E-file state return only S. E-file state return only possessions, and How to report deductions. E-file state return only Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. E-file state return only Items Related to Excluded Income U. E-file state return only S. E-file state return only citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. E-file state return only If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. E-file state return only This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. E-file state return only You can deduct only those expenses connected with earning includible income. E-file state return only These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. E-file state return only These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. E-file state return only For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. E-file state return only If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. E-file state return only Example. E-file state return only In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. E-file state return only You did not have a housing exclusion. E-file state return only Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. E-file state return only In 2013, you received a $12,000 bonus for work you did abroad in 2012. E-file state return only You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. E-file state return only Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. E-file state return only This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). E-file state return only Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. E-file state return only S. E-file state return only tax purposes and is not the dependent of another U. E-file state return only S. E-file state return only taxpayer. E-file state return only You also can claim exemptions for individuals who qualify as your dependents. E-file state return only To be your dependent, the individual must be a U. E-file state return only S. E-file state return only citizen, U. E-file state return only S. E-file state return only national, U. E-file state return only S. E-file state return only resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. E-file state return only Children. E-file state return only   Children usually are citizens or residents of the same country as their parents. E-file state return only If you were a U. E-file state return only S. E-file state return only citizen when your child was born, your child generally is a U. E-file state return only S. E-file state return only citizen. E-file state return only This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. E-file state return only   If you have a legally adopted child who is not a U. E-file state return only S. E-file state return only citizen, U. E-file state return only S. E-file state return only resident, or U. E-file state return only S. E-file state return only national, the child meets the citizen requirement if you are a U. E-file state return only S. E-file state return only citizen or U. E-file state return only S. E-file state return only national and the child lived with you as a member of your household all year. E-file state return only Social security number. E-file state return only   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. E-file state return only To get a social security number for a dependent, apply at a Social Security office or U. E-file state return only S. E-file state return only consulate. E-file state return only You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. E-file state return only   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. E-file state return only Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. E-file state return only   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. E-file state return only To apply for an ITIN, file Form W-7 with the IRS. E-file state return only It usually takes 6 to 10 weeks to get an ITIN. E-file state return only Enter your dependent's ITIN wherever an SSN is requested on your tax return. E-file state return only More information. E-file state return only   For more information about exemptions, see Publication 501. E-file state return only Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. E-file state return only Exceptions are explained under Canadian, Mexican, and Israeli charities, later. E-file state return only You can deduct contributions to a U. E-file state return only S. E-file state return only organization that transfers funds to a charitable foreign organization if the U. E-file state return only S. E-file state return only organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. E-file state return only S. E-file state return only organization. E-file state return only Canadian, Mexican, and Israeli charities. E-file state return only   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. E-file state return only Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. E-file state return only See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. E-file state return only Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. E-file state return only Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. E-file state return only See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. E-file state return only Foreign moves. E-file state return only   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. E-file state return only A foreign move does not include a move back to the United States or its possessions. E-file state return only Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. E-file state return only If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. E-file state return only Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. E-file state return only Year to which expense is connected. E-file state return only   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. E-file state return only It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. E-file state return only   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. E-file state return only The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. E-file state return only The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. E-file state return only Amount allocable to excluded income. E-file state return only   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. E-file state return only The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. E-file state return only Example. E-file state return only On November 1, 2012, you transfer to Monaco. E-file state return only Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. E-file state return only In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. E-file state return only You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. E-file state return only The reimbursement is included in your income. E-file state return only Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. E-file state return only Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. E-file state return only Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. E-file state return only You have no housing exclusion. E-file state return only The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). E-file state return only To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. E-file state return only The result, $5,562, is your nondeductible amount. E-file state return only    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. E-file state return only In the preceding example, this year was 2012. E-file state return only You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. E-file state return only Move between foreign countries. E-file state return only   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. E-file state return only New place of work in U. E-file state return only S. E-file state return only   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. E-file state return only If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. E-file state return only Storage expenses. E-file state return only   These expenses are attributable to work you do during the year in which you incur the storage expenses. E-file state return only You cannot deduct the amount allocable to excluded income. E-file state return only Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. E-file state return only By then, you should have all the information needed to properly figure the moving expense deduction. E-file state return only See Extensions under When To File and Pay in chapter 1. E-file state return only If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. E-file state return only You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. E-file state return only Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. E-file state return only If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. E-file state return only You cannot claim it on the return for the second year. E-file state return only Forms To File Report your moving expenses on Form 3903. E-file state return only Report your moving expense deduction on line 26 of Form 1040. E-file state return only If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. E-file state return only For more information about figuring moving expenses, see Publication 521. E-file state return only Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. E-file state return only In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. E-file state return only Do not reduce your compensation by the foreign housing deduction. E-file state return only If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. E-file state return only This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. E-file state return only Other modifications are also required. E-file state return only For more information on IRAs, see Publication 590. E-file state return only Taxes of Foreign Countries and U. E-file state return only S. E-file state return only Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. E-file state return only S. E-file state return only possession. E-file state return only Taken as a deduction, foreign income taxes reduce your taxable income. E-file state return only Taken as a credit, foreign income taxes reduce your tax liability. E-file state return only You must treat all foreign income taxes the same way. E-file state return only If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. E-file state return only However, you may be able to deduct other foreign taxes. E-file state return only See Deduction for Other Foreign Taxes, later. E-file state return only There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. E-file state return only In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. E-file state return only S. E-file state return only tax liability, rather than as a deduction in figuring taxable income. E-file state return only However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. E-file state return only S. E-file state return only income is small, a lower final tax may result from deducting the foreign income taxes. E-file state return only In any event, you should figure your tax liability both ways and then use the one that is better for you. E-file state return only You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. E-file state return only Foreign income taxes. E-file state return only   These are generally income taxes you pay to any foreign country or possession of the United States. E-file state return only Foreign income taxes on U. E-file state return only S. E-file state return only return. E-file state return only   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. E-file state return only These amounts cannot be included as withheld income taxes on Form 1040, line 62. E-file state return only Foreign taxes paid on excluded income. E-file state return only   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. E-file state return only Foreign earned income exclusion. E-file state return only Foreign housing exclusion. E-file state return only Possession exclusion. E-file state return only If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. E-file state return only   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. E-file state return only You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. E-file state return only The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). E-file state return only The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). E-file state return only   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. E-file state return only    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. E-file state return only Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. E-file state return only Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. E-file state return only Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. E-file state return only The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. E-file state return only The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. E-file state return only You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. E-file state return only Subsidies. E-file state return only   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. E-file state return only This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. E-file state return only   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. E-file state return only A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. E-file state return only Limit The foreign tax credit is limited to the part of your total U. E-file state return only S. E-file state return only tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. E-file state return only The allowable foreign tax credit cannot be more than your actual foreign tax liability. E-file state return only Exemption from limit. E-file state return only   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. E-file state return only Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. E-file state return only ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). E-file state return only Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. E-file state return only You elect this procedure. E-file state return only If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. E-file state return only Separate limit. E-file state return only   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). E-file state return only Figuring the limit. E-file state return only   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. E-file state return only Do not take any excluded amount into account. E-file state return only   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. E-file state return only   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. E-file state return only The numerator (top number) of the fraction is your gross foreign income in the separate limit category. E-file state return only The denominator (bottom number) of the fraction is your gross income from all sources. E-file state return only For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. E-file state return only You must use special rules for deducting interest expenses. E-file state return only For more information on allocating and apportioning your deductions, see Publication 514. E-file state return only Exemptions. E-file state return only   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. E-file state return only Recapture of foreign losses. E-file state return only   If you have an overall foreign loss and the loss reduces your U. E-file state return only S. E-file state return only source income (resulting in a reduction of your U. E-file state return only S. E-file state return only tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. E-file state return only This is done by treating a part of your taxable income from foreign sources in later years as U. E-file state return only S. E-file state return only source income. E-file state return only This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. E-file state return only Recapture of domestic losses. E-file state return only   If you have an overall domestic loss (resulting in no U. E-file state return only S. E-file state return only tax liability), you cannot claim a foreign tax credit for taxes paid during that year. E-file state return only You must recapture the loss in later years when you have U. E-file state return only S. E-file state return only source taxable income. E-file state return only This is done by treating a part of your taxable income from U. E-file state return only S. E-file state return only sources in later years as foreign source income. E-file state return only This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. E-file state return only Foreign tax credit carryback and carryover. E-file state return only   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. E-file state return only   More information on figuring the foreign tax credit can be found in Publication 514. E-file state return only Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). E-file state return only You can deduct only foreign income taxes paid on income that is subject to U. E-file state return only S. E-file state return only tax. E-file state return only You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. E-file state return only Foreign earned income exclusion. E-file state return only Foreign housing exclusion. E-file state return only Possession exclusion. E-file state return only Example. E-file state return only You are a U. E-file state return only S. E-file state return only citizen and qualify to exclude your foreign earned income. E-file state return only Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. E-file state return only You received dividends from Country X of $2,000 on which you paid income tax of $600. E-file state return only You can deduct the $600 tax payment because the dividends relating to it are subject to U. E-file state return only S. E-file state return only tax. E-file state return only Because you exclude your wages, you cannot deduct the income tax of $10,000. E-file state return only If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. E-file state return only Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. E-file state return only You take this deduction on Schedule A (Form 1040). E-file state return only You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. E-file state return only On the other hand, you generally can deduct personal property taxes when you pay them to U. E-file state return only S. E-file state return only possessions. E-file state return only But if you claim the possession exclusion, see Publication 570. E-file state return only The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. E-file state return only You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. E-file state return only How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. E-file state return only If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. E-file state return only Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. E-file state return only Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. E-file state return only If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. E-file state return only You figure that amount by subtracting from the total deduction the amount related to excluded income. E-file state return only Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. E-file state return only Attach a statement to your return showing how you figured the deductible amount. E-file state return only Example 1. E-file state return only You are a U. E-file state return only S. E-file state return only citizen employed as an accountant. E-file state return only Your tax home is in Germany for the entire tax year. E-file state return only You meet the physical presence test. E-file state return only Your foreign earned income for the year was $122,000 and your investment income was $10,380. E-file state return only After excluding $97,600, your AGI is $34,780. E-file state return only You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. E-file state return only These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). E-file state return only You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. E-file state return only You must fill out Form 2106. E-file state return only On that form, reduce your deductible meal and entertainment expenses by 50% ($250). E-file state return only You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. E-file state return only You carry the remaining total of $450 to line 21 of Schedule A. E-file state return only Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. E-file state return only On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. E-file state return only Enter $254 on line 27 of Schedule A. E-file state return only Example 2. E-file state return only You are a U. E-file state return only S. E-file state return only citizen, have a tax home in Spain, and meet the physical presence test. E-file state return only You are self-employed and personal services produce the business income. E-file state return only Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. E-file state return only You choose the foreign earned income exclusion and exclude $97,600 of your gross income. E-file state return only Since your excluded income is 83. E-file state return only 47% of your total income, 83. E-file state return only 47% of your business expenses are not deductible. E-file state return only Report your total income and expenses on Schedule C (Form 1040). E-file state return only On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. E-file state return only 47% × $66,895) business expenses attributable to the exclusion. E-file state return only In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. E-file state return only Example 3. E-file state return only Assume in Example 2 that both capital and personal services combine to produce the business income. E-file state return only No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. E-file state return only Your exclusion of $15,011 is 12. E-file state return only 84% of your gross income ($15,011 ÷ $116,931). E-file state return only Because you excluded 12. E-file state return only 84% of your total income, $8,589 (. E-file state return only 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. E-file state return only Example 4. E-file state return only You are a U. E-file state return only S. E-file state return only citizen, have a tax home in Brazil, and meet the physical presence test. E-file state return only You are self-employed and both capital and personal services combine to produce business income. E-file state return only Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. E-file state return only A reasonable allowance for the services you performed for the business is $77,000. E-file state return only Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. E-file state return only The $77,000 is foreign earned income. E-file state return only If you choose to exclude the $77,000, you exclude 52. E-file state return only 74% of your gross income ($77,000 ÷ $146,000), and 52. E-file state return only 74% of your business expenses ($90,713) is attributable to that income and is not deductible. E-file state return only Show your total income and expenses on Schedule C (Form 1040). E-file state return only On Form 2555, exclude $77,000 and show $90,713 on line 44. E-file state return only Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. E-file state return only Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. E-file state return only In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. E-file state return only If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. E-file state return only To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. E-file state return only See Choosing the Exclusion in chapter 4. E-file state return only Example 5. E-file state return only You are a U. E-file state return only S. E-file state return only citizen, have a tax home in Panama, and meet the bona fide residence test. E-file state return only You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. E-file state return only Capital investment is not material in producing the partnership's income. E-file state return only Under the terms of the partnership agreement, you are to receive 50% of the net profits. E-file state return only The partnership received gross income of $244,000 and incurred operating expenses of $98,250. E-file state return only Of the net profits of $145,750, you received $72,875 as your distributive share. E-file state return only You choose to exclude $97,600 of your share of the gross income. E-file state return only Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. E-file state return only 80 × $49,125). E-file state return only Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. E-file state return only On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. E-file state return only Your exclusion on Form 2555 is $58,300. E-file state return only In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. E-file state return only Prev  Up  Next   Home   More Online Publications
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The E-file State Return Only

E-file state return only 11. E-file state return only   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. E-file state return only Free help with your tax return. E-file state return only   You can get free help preparing your return nationwide from IRS-certified volunteers. E-file state return only The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. E-file state return only The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E-file state return only Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. E-file state return only In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. E-file state return only To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. E-file state return only gov, download the IRS2Go app, or call 1-800-906-9887. E-file state return only   As part of the TCE program, AARP offers the Tax-Aide counseling program. E-file state return only To find the nearest AARP Tax-Aide site, visit AARP's website at www. E-file state return only aarp. E-file state return only org/money/taxaide or call 1-888-227-7669. E-file state return only For more information on these programs, go to IRS. E-file state return only gov and enter “VITA” in the search box. E-file state return only Internet. E-file state return only    IRS. E-file state return only gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. E-file state return only Download the free IRS2Go app from the iTunes app store or from Google Play. E-file state return only Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. E-file state return only Check the status of your 2013 refund with the Where's My Refund? application on IRS. E-file state return only gov or download the IRS2Go app and select the Refund Status option. E-file state return only The IRS issues more than 9 out of 10 refunds in less than 21 days. E-file state return only Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. E-file state return only You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. E-file state return only The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. E-file state return only Use the Interactive Tax Assistant (ITA) to research your tax questions. E-file state return only No need to wait on the phone or stand in line. E-file state return only The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. E-file state return only When you reach the response screen, you can print the entire interview and the final response for your records. E-file state return only New subject areas are added on a regular basis. E-file state return only  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. E-file state return only gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. E-file state return only You can use the IRS Tax Map, to search publications and instructions by topic or keyword. E-file state return only The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. E-file state return only When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. E-file state return only Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. E-file state return only You can also ask the IRS to mail a return or an account transcript to you. E-file state return only Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. E-file state return only gov or by calling 1-800-908-9946. E-file state return only Tax return and tax account transcripts are generally available for the current year and the past three years. E-file state return only Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. E-file state return only Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. E-file state return only If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. E-file state return only Check the status of your amended return using Where's My Amended Return? Go to IRS. E-file state return only gov and enter Where's My Amended Return? in the search box. E-file state return only You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. E-file state return only It can take up to 3 weeks from the date you mailed it to show up in our system. E-file state return only Make a payment using one of several safe and convenient electronic payment options available on IRS. E-file state return only gov. E-file state return only Select the Payment tab on the front page of IRS. E-file state return only gov for more information. E-file state return only Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. E-file state return only Figure your income tax withholding with the IRS Withholding Calculator on IRS. E-file state return only gov. E-file state return only Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. E-file state return only Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. E-file state return only gov. E-file state return only Request an Electronic Filing PIN by going to IRS. E-file state return only gov and entering Electronic Filing PIN in the search box. E-file state return only Download forms, instructions and publications, including accessible versions for people with disabilities. E-file state return only Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. E-file state return only gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. E-file state return only An employee can answer questions about your tax account or help you set up a payment plan. E-file state return only Before you visit, check the Office Locator on IRS. E-file state return only gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. E-file state return only If you have a special need, such as a disability, you can request an appointment. E-file state return only Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. E-file state return only Apply for an Employer Identification Number (EIN). E-file state return only Go to IRS. E-file state return only gov and enter Apply for an EIN in the search box. E-file state return only Read the Internal Revenue Code, regulations, or other official guidance. E-file state return only Read Internal Revenue Bulletins. E-file state return only Sign up to receive local and national tax news and more by email. E-file state return only Just click on “subscriptions” above the search box on IRS. E-file state return only gov and choose from a variety of options. E-file state return only Phone. E-file state return only    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. E-file state return only Download the free IRS2Go app from the iTunes app store or from Google Play. E-file state return only Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. E-file state return only gov, or download the IRS2Go app. E-file state return only Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. E-file state return only The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. E-file state return only Most VITA and TCE sites offer free electronic filing. E-file state return only Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. E-file state return only Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. E-file state return only Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. E-file state return only If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. E-file state return only The IRS issues more than 9 out of 10 refunds in less than 21 days. E-file state return only Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. E-file state return only Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. E-file state return only The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. E-file state return only Note, the above information is for our automated hotline. E-file state return only Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. E-file state return only Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. E-file state return only You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. E-file state return only It can take up to 3 weeks from the date you mailed it to show up in our system. E-file state return only Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). E-file state return only You should receive your order within 10 business days. E-file state return only Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. E-file state return only If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. E-file state return only Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. E-file state return only The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. E-file state return only These individuals can also contact the IRS through relay services such as the Federal Relay Service. E-file state return only Walk-in. E-file state return only   You can find a selection of forms, publications and services — in-person. E-file state return only Products. E-file state return only You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. E-file state return only Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. E-file state return only Services. E-file state return only You can walk in to your local TAC for face-to-face tax help. E-file state return only An employee can answer questions about your tax account or help you set up a payment plan. E-file state return only Before visiting, use the Office Locator tool on IRS. E-file state return only gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. E-file state return only Mail. E-file state return only   You can send your order for forms, instructions, and publications to the address below. E-file state return only You should receive a response within 10 business days after your request is received. E-file state return only Internal Revenue Service 1201 N. E-file state return only Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. E-file state return only The Taxpayer Advocate Service (TAS) is your voice at the IRS. E-file state return only Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. E-file state return only   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. E-file state return only We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. E-file state return only You face (or your business is facing) an immediate threat of adverse action. E-file state return only You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. E-file state return only   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. E-file state return only Here's why we can help: TAS is an independent organization within the IRS. E-file state return only Our advocates know how to work with the IRS. E-file state return only Our services are free and tailored to meet your needs. E-file state return only We have offices in every state, the District of Columbia, and Puerto Rico. E-file state return only   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. E-file state return only   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. E-file state return only If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. E-file state return only Low Income Taxpayer Clinics. E-file state return only   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. E-file state return only Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. E-file state return only Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. E-file state return only Prev  Up  Next   Home   More Online Publications