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How To File My 2012 Taxes Late

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How To File My 2012 Taxes Late

How to file my 2012 taxes late 3. How to file my 2012 taxes late   Limit on Annual Additions Table of Contents Ministers and church employees. How to file my 2012 taxes late Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. How to file my 2012 taxes late This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. How to file my 2012 taxes late The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. How to file my 2012 taxes late More than one 403(b) account. How to file my 2012 taxes late If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. How to file my 2012 taxes late Ministers and church employees. How to file my 2012 taxes late   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. How to file my 2012 taxes late For more information, see chapter 5. How to file my 2012 taxes late Participation in a qualified plan. How to file my 2012 taxes late If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. How to file my 2012 taxes late You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. How to file my 2012 taxes late Includible Compensation for Your Most Recent Year of Service Definition. How to file my 2012 taxes late   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. How to file my 2012 taxes late When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. How to file my 2012 taxes late This can happen if your tax year is not the same as your employer's annual work period. How to file my 2012 taxes late When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. How to file my 2012 taxes late Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. How to file my 2012 taxes late Tax year different from employer's annual work period. How to file my 2012 taxes late   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. How to file my 2012 taxes late Example. How to file my 2012 taxes late A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). How to file my 2012 taxes late To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. How to file my 2012 taxes late Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. How to file my 2012 taxes late A full year of service is equal to full-time employment for your employer's annual work period. How to file my 2012 taxes late After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. How to file my 2012 taxes late Part-time or employed only part of the year. How to file my 2012 taxes late   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. How to file my 2012 taxes late To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. How to file my 2012 taxes late Example. How to file my 2012 taxes late You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). How to file my 2012 taxes late Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). How to file my 2012 taxes late Not yet employed for 1 year. How to file my 2012 taxes late   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. How to file my 2012 taxes late Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. How to file my 2012 taxes late Includible compensation is not the same as income included on your tax return. How to file my 2012 taxes late Compensation is a combination of income and benefits received in exchange for services provided to your employer. How to file my 2012 taxes late Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. How to file my 2012 taxes late Includible compensation includes the following amounts. How to file my 2012 taxes late Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). How to file my 2012 taxes late Amounts contributed or deferred by your employer under a section 125 cafeteria plan. How to file my 2012 taxes late Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). How to file my 2012 taxes late  Note. How to file my 2012 taxes late For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. How to file my 2012 taxes late Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. How to file my 2012 taxes late Income otherwise excluded under the foreign earned income exclusion. How to file my 2012 taxes late Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. How to file my 2012 taxes late Includible compensation does not include the following items. How to file my 2012 taxes late Your employer's contributions to your 403(b) account. How to file my 2012 taxes late Compensation earned while your employer was not an eligible employer. How to file my 2012 taxes late Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. How to file my 2012 taxes late The cost of incidental life insurance. How to file my 2012 taxes late See Cost of Incidental Life Insurance, later. How to file my 2012 taxes late If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. How to file my 2012 taxes late Contributions after retirement. How to file my 2012 taxes late   Nonelective contributions may be made for an employee for up to 5 years after retirement. How to file my 2012 taxes late These contributions would be based on includible compensation for the last year of service before retirement. How to file my 2012 taxes late Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. How to file my 2012 taxes late If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. How to file my 2012 taxes late If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. How to file my 2012 taxes late If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. How to file my 2012 taxes late Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. How to file my 2012 taxes late Not all annuity contracts include life insurance. How to file my 2012 taxes late Contact your plan administrator to determine if your contract includes incidental life insurance. How to file my 2012 taxes late If it does, you will need to figure the cost of life insurance each year the policy is in effect. How to file my 2012 taxes late Figuring the cost of incidental life insurance. How to file my 2012 taxes late If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. How to file my 2012 taxes late To determine the amount of the life insurance premiums, you will need to know the following information. How to file my 2012 taxes late The value of your life insurance contract, which is the amount payable upon your death. How to file my 2012 taxes late The cash value of your life insurance contract at the end of the tax year. How to file my 2012 taxes late Your age on your birthday nearest the beginning of the policy year. How to file my 2012 taxes late Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. How to file my 2012 taxes late You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. How to file my 2012 taxes late Example. How to file my 2012 taxes late Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. How to file my 2012 taxes late Your cash value in the contract at the end of the first year is zero. How to file my 2012 taxes late Your current life insurance protection for the first year is $10,000 ($10,000 − 0). How to file my 2012 taxes late The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). How to file my 2012 taxes late The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . How to file my 2012 taxes late The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. How to file my 2012 taxes late Figure 3-1. How to file my 2012 taxes late Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. How to file my 2012 taxes late 70   35 $0. How to file my 2012 taxes late 99   70 $20. How to file my 2012 taxes late 62 1 0. How to file my 2012 taxes late 41   36 1. How to file my 2012 taxes late 01   71 22. How to file my 2012 taxes late 72 2 0. How to file my 2012 taxes late 27   37 1. How to file my 2012 taxes late 04   72 25. How to file my 2012 taxes late 07 3 0. How to file my 2012 taxes late 19   38 1. How to file my 2012 taxes late 06   73 27. How to file my 2012 taxes late 57 4 0. How to file my 2012 taxes late 13   39 1. How to file my 2012 taxes late 07   74 30. How to file my 2012 taxes late 18 5 0. How to file my 2012 taxes late 13   40 1. How to file my 2012 taxes late 10   75 33. How to file my 2012 taxes late 05 6 0. How to file my 2012 taxes late 14   41 1. How to file my 2012 taxes late 13   76 36. How to file my 2012 taxes late 33 7 0. How to file my 2012 taxes late 15   42 1. How to file my 2012 taxes late 20   77 40. How to file my 2012 taxes late 17 8 0. How to file my 2012 taxes late 16   43 1. How to file my 2012 taxes late 29   78 44. How to file my 2012 taxes late 33 9 0. How to file my 2012 taxes late 16   44 1. How to file my 2012 taxes late 40   79 49. How to file my 2012 taxes late 23 10 0. How to file my 2012 taxes late 16   45 1. How to file my 2012 taxes late 53   80 54. How to file my 2012 taxes late 56 11 0. How to file my 2012 taxes late 19   46 1. How to file my 2012 taxes late 67   81 60. How to file my 2012 taxes late 51 12 0. How to file my 2012 taxes late 24   47 1. How to file my 2012 taxes late 83   82 66. How to file my 2012 taxes late 74 13 0. How to file my 2012 taxes late 28   48 1. How to file my 2012 taxes late 98   83 73. How to file my 2012 taxes late 07 14 0. How to file my 2012 taxes late 33   49 2. How to file my 2012 taxes late 13   84 80. How to file my 2012 taxes late 35 15 0. How to file my 2012 taxes late 38   50 2. How to file my 2012 taxes late 30   85 88. How to file my 2012 taxes late 76 16 0. How to file my 2012 taxes late 52   51 2. How to file my 2012 taxes late 52   86 99. How to file my 2012 taxes late 16 17 0. How to file my 2012 taxes late 57   52 2. How to file my 2012 taxes late 81   87 110. How to file my 2012 taxes late 40 18 0. How to file my 2012 taxes late 59   53 3. How to file my 2012 taxes late 20   88 121. How to file my 2012 taxes late 85 19 0. How to file my 2012 taxes late 61   54 3. How to file my 2012 taxes late 65   89 133. How to file my 2012 taxes late 40 20 0. How to file my 2012 taxes late 62   55 4. How to file my 2012 taxes late 15   90 144. How to file my 2012 taxes late 30 21 0. How to file my 2012 taxes late 62   56 4. How to file my 2012 taxes late 68   91 155. How to file my 2012 taxes late 80 22 0. How to file my 2012 taxes late 64   57 5. How to file my 2012 taxes late 20   92 168. How to file my 2012 taxes late 75 23 0. How to file my 2012 taxes late 66   58 5. How to file my 2012 taxes late 66   93 186. How to file my 2012 taxes late 44 24 0. How to file my 2012 taxes late 68   59 6. How to file my 2012 taxes late 06   94 206. How to file my 2012 taxes late 70 25 0. How to file my 2012 taxes late 71   60 6. How to file my 2012 taxes late 51   95 228. How to file my 2012 taxes late 35 26 0. How to file my 2012 taxes late 73   61 7. How to file my 2012 taxes late 11   96 250. How to file my 2012 taxes late 01 27 0. How to file my 2012 taxes late 76   62 7. How to file my 2012 taxes late 96   97 265. How to file my 2012 taxes late 09 28 0. How to file my 2012 taxes late 80   63 9. How to file my 2012 taxes late 08   98 270. How to file my 2012 taxes late 11 29 0. How to file my 2012 taxes late 83   64 10. How to file my 2012 taxes late 41   99 281. How to file my 2012 taxes late 05 30 0. How to file my 2012 taxes late 87   65 11. How to file my 2012 taxes late 90       31 0. How to file my 2012 taxes late 90   66 13. How to file my 2012 taxes late 51       32 0. How to file my 2012 taxes late 93   67 15. How to file my 2012 taxes late 20       33 0. How to file my 2012 taxes late 96   68 16. How to file my 2012 taxes late 92       34 0. How to file my 2012 taxes late 98   69 18. How to file my 2012 taxes late 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. How to file my 2012 taxes late Example 1. How to file my 2012 taxes late Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. How to file my 2012 taxes late The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. How to file my 2012 taxes late Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. How to file my 2012 taxes late Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. How to file my 2012 taxes late When figuring her includible compensation for this year, Lynne will subtract $28. How to file my 2012 taxes late Table 3-1. How to file my 2012 taxes late Worksheet A. How to file my 2012 taxes late Cost of Incidental Life Insurance Note. How to file my 2012 taxes late Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. How to file my 2012 taxes late This amount will be used to figure includible compensation for your most recent year of service. How to file my 2012 taxes late 1. How to file my 2012 taxes late Enter the value of the contract (amount payable upon your death) 1. How to file my 2012 taxes late $20,000. How to file my 2012 taxes late 00 2. How to file my 2012 taxes late Enter the cash value in the contract at the end of the year 2. How to file my 2012 taxes late 0. How to file my 2012 taxes late 00 3. How to file my 2012 taxes late Subtract line 2 from line 1. How to file my 2012 taxes late This is the value of your current life insurance protection 3. How to file my 2012 taxes late $20,000. How to file my 2012 taxes late 00 4. How to file my 2012 taxes late Enter your age on your birthday nearest the beginning of the policy year 4. How to file my 2012 taxes late 44 5. How to file my 2012 taxes late Enter the 1-year term premium for $1,000 of life insurance based on your age. How to file my 2012 taxes late (From Figure 3-1) 5. How to file my 2012 taxes late $1. How to file my 2012 taxes late 40 6. How to file my 2012 taxes late Divide line 3 by $1,000 6. How to file my 2012 taxes late 20 7. How to file my 2012 taxes late Multiply line 6 by line 5. How to file my 2012 taxes late This is the cost of your incidental life insurance 7. How to file my 2012 taxes late $28. How to file my 2012 taxes late 00 Example 2. How to file my 2012 taxes late Lynne's cash value in the contract at the end of the second year is $1,000. How to file my 2012 taxes late In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. How to file my 2012 taxes late In year two, Lynne's employer will include $29. How to file my 2012 taxes late 07 in her current year's income. How to file my 2012 taxes late Lynne will subtract this amount when figuring her includible compensation. How to file my 2012 taxes late Table 3-2. How to file my 2012 taxes late Worksheet A. How to file my 2012 taxes late Cost of Incidental Life Insurance Note. How to file my 2012 taxes late Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. How to file my 2012 taxes late This amount will be used to figure includible compensation for your most recent year of service. How to file my 2012 taxes late 1. How to file my 2012 taxes late Enter the value of the contract (amount payable upon your death) 1. How to file my 2012 taxes late $20,000. How to file my 2012 taxes late 00 2. How to file my 2012 taxes late Enter the cash value in the contract at the end of the year 2. How to file my 2012 taxes late $1,000. How to file my 2012 taxes late 00 3. How to file my 2012 taxes late Subtract line 2 from line 1. How to file my 2012 taxes late This is the value of your current life insurance protection 3. How to file my 2012 taxes late $19,000. How to file my 2012 taxes late 00 4. How to file my 2012 taxes late Enter your age on your birthday nearest the beginning of the policy year 4. How to file my 2012 taxes late 45 5. How to file my 2012 taxes late Enter the 1-year term premium for $1,000 of life insurance based on your age. How to file my 2012 taxes late (From Figure 3-1) 5. How to file my 2012 taxes late $1. How to file my 2012 taxes late 53 6. How to file my 2012 taxes late Divide line 3 by $1,000 6. How to file my 2012 taxes late 19 7. How to file my 2012 taxes late Multiply line 6 by line 5. How to file my 2012 taxes late This is the cost of your incidental life insurance 7. How to file my 2012 taxes late $29. How to file my 2012 taxes late 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. How to file my 2012 taxes late Example. How to file my 2012 taxes late Floyd has been periodically working full-time for a local hospital since September 2011. How to file my 2012 taxes late He needs to figure his limit on annual additions for 2014. How to file my 2012 taxes late The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. How to file my 2012 taxes late During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. How to file my 2012 taxes late Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. How to file my 2012 taxes late Floyd has never worked abroad and there is no life insurance provided under the plan. How to file my 2012 taxes late Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. How to file my 2012 taxes late Table 3-3. How to file my 2012 taxes late Floyd's Compensation Note. How to file my 2012 taxes late This table shows information Floyd will use to figure includible compensation for his most recent year of service. How to file my 2012 taxes late   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. How to file my 2012 taxes late Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. How to file my 2012 taxes late If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. How to file my 2012 taxes late He figures his most recent year of service shown in the following list. How to file my 2012 taxes late Time he will work in 2014 is 6/12 of a year. How to file my 2012 taxes late Time worked in 2013 is 4/12 of a year. How to file my 2012 taxes late All of this time will be used to determine Floyd's most recent year of service. How to file my 2012 taxes late Time worked in 2012 is 4/12 of a year. How to file my 2012 taxes late Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. How to file my 2012 taxes late Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. How to file my 2012 taxes late Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). How to file my 2012 taxes late His includible compensation for his most recent year of service is figured as shown in Table 3-4. How to file my 2012 taxes late After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. How to file my 2012 taxes late Table 3-4. How to file my 2012 taxes late Worksheet B. How to file my 2012 taxes late Includible Compensation for Your Most Recent Year of Service1 Note. How to file my 2012 taxes late Use this worksheet to figure includible compensation for your most recent year of service. How to file my 2012 taxes late 1. How to file my 2012 taxes late Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. How to file my 2012 taxes late $66,000 2. How to file my 2012 taxes late Enter elective deferrals excluded from your gross income for your most recent year of service2 2. How to file my 2012 taxes late 4,4753 3. How to file my 2012 taxes late Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. How to file my 2012 taxes late -0- 4. How to file my 2012 taxes late Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. How to file my 2012 taxes late -0- 5. How to file my 2012 taxes late Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. How to file my 2012 taxes late -0- 6. How to file my 2012 taxes late Enter your foreign earned income exclusion for your most recent year of service 6. How to file my 2012 taxes late -0- 7. How to file my 2012 taxes late Add lines 1, 2, 3, 4, 5, and 6 7. How to file my 2012 taxes late 70,475 8. How to file my 2012 taxes late Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. How to file my 2012 taxes late -0- 9. How to file my 2012 taxes late Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. How to file my 2012 taxes late -0- 10. How to file my 2012 taxes late Add lines 8 and 9 10. How to file my 2012 taxes late -0- 11. How to file my 2012 taxes late Subtract line 10 from line 7. How to file my 2012 taxes late This is your includible compensation for your most recent year of service 11. How to file my 2012 taxes late 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. How to file my 2012 taxes late 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. How to file my 2012 taxes late  3$4,475 ($2,000 + $1,650 + $825). How to file my 2012 taxes late Prev  Up  Next   Home   More Online Publications
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The How To File My 2012 Taxes Late

How to file my 2012 taxes late 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. How to file my 2012 taxes late Qualified official extended duty. How to file my 2012 taxes late ForeclosuresLump Sum Portion of Settlement Payment. How to file my 2012 taxes late Interest Payment on Lump Sum Portion of Settlement Payment. How to file my 2012 taxes late Lost Equity Portion of Settlement Payment. How to file my 2012 taxes late 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. How to file my 2012 taxes late Interest Payment on Lost Equity Portion of Settlement Payment. How to file my 2012 taxes late 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. How to file my 2012 taxes late Some are included in gross income while others are excluded from gross income. How to file my 2012 taxes late Included items (Table 1) are subject to tax and must be reported on your tax return. How to file my 2012 taxes late Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. How to file my 2012 taxes late 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. How to file my 2012 taxes late Table 1. How to file my 2012 taxes late Included Items These items are included in gross income, unless the pay is for service in a combat zone. How to file my 2012 taxes late 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). How to file my 2012 taxes late   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. How to file my 2012 taxes late Table 2. How to file my 2012 taxes late Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. How to file my 2012 taxes late There is no exclusion for the personal use of a government-provided vehicle. How to file my 2012 taxes late 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. How to file my 2012 taxes late S. How to file my 2012 taxes late 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. How to file my 2012 taxes late   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. How to file my 2012 taxes late Differential wage payments. How to file my 2012 taxes late   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. How to file my 2012 taxes late These amounts are taxable and cannot be excluded as combat pay. How to file my 2012 taxes late Military base realignment and closure benefit. How to file my 2012 taxes late   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. How to file my 2012 taxes late 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. How to file my 2012 taxes late Any part of the payment that is more than this limit is included in gross income. How to file my 2012 taxes late For more information about the HAP, see http://hap. How to file my 2012 taxes late usace. How to file my 2012 taxes late army. How to file my 2012 taxes late mil/Overview. How to file my 2012 taxes late html. How to file my 2012 taxes late Qualified reservist distribution (QRD). How to file my 2012 taxes late   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. How to file my 2012 taxes late A QRD is included in gross income and is subject to employment taxes. How to file my 2012 taxes late 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. How to file my 2012 taxes late Thrift Savings Plan (TSP) distributions. How to file my 2012 taxes late   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. How to file my 2012 taxes late   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. How to file my 2012 taxes late However, the earnings on the tax-exempt portion of the distribution are taxable. How to file my 2012 taxes late The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. How to file my 2012 taxes late Roth Thrift Savings Plan (TSP) balance. How to file my 2012 taxes late   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. How to file my 2012 taxes late Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. How to file my 2012 taxes late Qualified distributions from a Roth TSP are not included in your income. How to file my 2012 taxes late For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. How to file my 2012 taxes late S. How to file my 2012 taxes late Civil Service Retirement Benefits. How to file my 2012 taxes late State bonus payments. How to file my 2012 taxes late   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. How to file my 2012 taxes late See Combat Zone , later, for a list of designated combat zones. How to file my 2012 taxes late Foreign Source Income If you are a U. How to file my 2012 taxes late S. How to file my 2012 taxes late citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. How to file my 2012 taxes late S. How to file my 2012 taxes late law allows you to exclude) on your tax return. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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). How to file my 2012 taxes late Certain taxpayers can exclude income earned in foreign countries. How to file my 2012 taxes late For 2013, this exclusion amount can be as much as $97,600. How to file my 2012 taxes late However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. How to file my 2012 taxes late S. How to file my 2012 taxes late Government. How to file my 2012 taxes late Employees of the U. How to file my 2012 taxes late S. How to file my 2012 taxes late Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. How to file my 2012 taxes late Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. How to file my 2012 taxes late For more information on the exclusion, see Publication 54. How to file my 2012 taxes late Residents of American Samoa may be able to exclude income from American Samoa. How to file my 2012 taxes late This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. How to file my 2012 taxes late S. How to file my 2012 taxes late Government. How to file my 2012 taxes late If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. How to file my 2012 taxes late S. How to file my 2012 taxes late Possessions. How to file my 2012 taxes late Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. How to file my 2012 taxes late S. How to file my 2012 taxes late 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. How to file my 2012 taxes late S. How to file my 2012 taxes late possession. How to file my 2012 taxes late See Publication 570 for more information. How to file my 2012 taxes late Domicile. How to file my 2012 taxes late   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. How to file my 2012 taxes late It is not always where you presently live. How to file my 2012 taxes late 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. How to file my 2012 taxes late The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to file my 2012 taxes late Marital status. How to file my 2012 taxes late   Community property rules apply to married persons whose domicile during the tax year was in a community property state. How to file my 2012 taxes late The rules may affect your tax liability if you file separate returns or are divorced during the year. How to file my 2012 taxes late Nevada, Washington, and California domestic partners. How to file my 2012 taxes late   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. How to file my 2012 taxes late See Form 8958 and Publication 555, Community Property. How to file my 2012 taxes late Nature of the payment. How to file my 2012 taxes late   Active duty military pay is subject to community property laws. How to file my 2012 taxes late Armed Forces retired or retainer pay may be subject to community property laws. How to file my 2012 taxes late   For more information on community property laws, see Publication 555. How to file my 2012 taxes late 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. How to file my 2012 taxes late Form W-2 also shows other amounts that you may find important in box 12. How to file my 2012 taxes late The amounts shown in box 12 are generally preceded by a code. How to file my 2012 taxes late A list of codes used in box 12 is shown, next. How to file my 2012 taxes late 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. How to file my 2012 taxes late For more information on these codes, see your Form(s) W-2. How to file my 2012 taxes late Adjustments to Income Adjusted gross income is your total income minus certain adjustments. How to file my 2012 taxes late The following adjustments are of particular interest to members of the Armed Forces. How to file my 2012 taxes late 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. How to file my 2012 taxes late S. How to file my 2012 taxes late Individual Income Tax Return, rather than as a miscellaneous itemized deduction. How to file my 2012 taxes late Include all unreimbursed expenses from the time you leave home until the time you return home. How to file my 2012 taxes late The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. How to file my 2012 taxes late For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. How to file my 2012 taxes late Member of a reserve component. How to file my 2012 taxes late   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. How to file my 2012 taxes late How to report. How to file my 2012 taxes late   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. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late Example. How to file my 2012 taxes late 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. How to file my 2012 taxes late He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. How to file my 2012 taxes late 5 cents per mile), $300 for meals, and $1,000 for lodging. How to file my 2012 taxes late He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. How to file my 2012 taxes late Only 50% of his meal expenses are deductible. How to file my 2012 taxes late He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. How to file my 2012 taxes late He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. How to file my 2012 taxes late He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. How to file my 2012 taxes late 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). How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late The “Retirement plan” box should have a mark in it if you were covered. How to file my 2012 taxes late 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. How to file my 2012 taxes late Individuals serving in the U. How to file my 2012 taxes late S. How to file my 2012 taxes late Armed Forces or in support of the U. How to file my 2012 taxes late S. How to file my 2012 taxes late Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. How to file my 2012 taxes late For more information on this extension of deadline provision, see Extension of Deadlines , later. How to file my 2012 taxes late For more information on IRAs, see Publication 590. How to file my 2012 taxes late Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. How to file my 2012 taxes late 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. How to file my 2012 taxes late Qualified Reservist Distributions A qualified reservist distribution is defined below. How to file my 2012 taxes late It is not subject to the 10% additional tax on early distributions from certain retirement plans. How to file my 2012 taxes late Definition. How to file my 2012 taxes late   A distribution you receive is a qualified reservist distribution if the following requirements are met. How to file my 2012 taxes late You were ordered or called to active duty after September 11, 2001. How to file my 2012 taxes late 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. How to file my 2012 taxes late ) 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late Limit. How to file my 2012 taxes late   Your qualified reservist repayments cannot be more than your qualified reservist distributions. How to file my 2012 taxes late When repayment contributions can be made. How to file my 2012 taxes late   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. How to file my 2012 taxes late No deduction. How to file my 2012 taxes late   You cannot deduct qualified reservist repayments. How to file my 2012 taxes late Figuring your IRA deduction. How to file my 2012 taxes late   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. How to file my 2012 taxes late Reporting the repayment. How to file my 2012 taxes late   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. How to file my 2012 taxes late Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. How to file my 2012 taxes late 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. How to file my 2012 taxes late You can deduct your unreimbursed moving expenses on Form 3903. How to file my 2012 taxes late Permanent change of station. How to file my 2012 taxes late   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. How to file my 2012 taxes late The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. How to file my 2012 taxes late Spouse and dependents. How to file my 2012 taxes late   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. How to file my 2012 taxes late   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. How to file my 2012 taxes late Services or reimbursements provided by the government. How to file my 2012 taxes late   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. How to file my 2012 taxes late Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. How to file my 2012 taxes late   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. How to file my 2012 taxes late 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. How to file my 2012 taxes late   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). How to file my 2012 taxes late   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. How to file my 2012 taxes late   Do not deduct any expenses for moving services that were provided by the government. How to file my 2012 taxes late Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. How to file my 2012 taxes late 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. How to file my 2012 taxes late You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. How to file my 2012 taxes late Moving household goods and personal effects. How to file my 2012 taxes late   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. How to file my 2012 taxes late You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. How to file my 2012 taxes late Storing and insuring household goods and personal effects. How to file my 2012 taxes late   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. How to file my 2012 taxes late Travel. How to file my 2012 taxes late   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. How to file my 2012 taxes late 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. How to file my 2012 taxes late   You can add parking fees and tolls to the amount claimed under either method. How to file my 2012 taxes late You cannot deduct any expenses for meals. How to file my 2012 taxes late You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. How to file my 2012 taxes late Member of your household. How to file my 2012 taxes late   A member of your household is anyone who has both your former home and your new home as his or her main home. How to file my 2012 taxes late It does not include a tenant or employee unless you can claim that person as a dependent. How to file my 2012 taxes late 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. How to file my 2012 taxes late A move from a foreign country to the United States or its possessions is not a foreign move. How to file my 2012 taxes late 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. How to file my 2012 taxes late The new job location must be outside the United States. How to file my 2012 taxes late Reporting Moving Expenses Figure moving expense deductions on Form 3903. How to file my 2012 taxes late Carry the deduction from Form 3903 to Form 1040, line 26. How to file my 2012 taxes late For more information, see Publication 521 and Form 3903. How to file my 2012 taxes late Combat Zone Exclusion If you are a member of the U. How to file my 2012 taxes late S. How to file my 2012 taxes late Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. How to file my 2012 taxes late This pay is generally referred to as “combat pay. How to file my 2012 taxes late ” 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. How to file my 2012 taxes late (See Form W-2 , later. How to file my 2012 taxes late ) 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. How to file my 2012 taxes late (Other officer personnel are discussed under Amount of Exclusion , later. How to file my 2012 taxes late ) Active duty pay earned in any month you served in a combat zone. How to file my 2012 taxes late Imminent danger/hostile fire pay. How to file my 2012 taxes late A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. How to file my 2012 taxes late Pay for accrued leave earned in any month you served in a combat zone. How to file my 2012 taxes late The Department of Defense must determine that the unused leave was earned during that period. How to file my 2012 taxes late Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. How to file my 2012 taxes late The pay must be earned in a month you served in a combat zone. How to file my 2012 taxes late 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. How to file my 2012 taxes late Student loan repayments. How to file my 2012 taxes late 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. How to file my 2012 taxes late If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. How to file my 2012 taxes late For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. How to file my 2012 taxes late Retirement pay and pensions do not qualify for the combat zone exclusion. How to file my 2012 taxes late Partial (month) service. How to file my 2012 taxes late   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. How to file my 2012 taxes late Form W-2. How to file my 2012 taxes late   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. How to file my 2012 taxes late If it does, you will need to get a corrected Form W-2 from your finance office. How to file my 2012 taxes late   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. How to file my 2012 taxes late 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. How to file my 2012 taxes late S. How to file my 2012 taxes late Armed Forces are engaging or have engaged in combat. How to file my 2012 taxes late An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. How to file my 2012 taxes late Afghanistan area. How to file my 2012 taxes late   By Executive Order No. How to file my 2012 taxes late 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. How to file my 2012 taxes late 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. How to file my 2012 taxes late Djibouti. How to file my 2012 taxes late Jordan. How to file my 2012 taxes late Kyrgyzstan. How to file my 2012 taxes late Pakistan. How to file my 2012 taxes late Somalia. How to file my 2012 taxes late Syria. How to file my 2012 taxes late Tajikistan. How to file my 2012 taxes late Uzbekistan. How to file my 2012 taxes late Yemen. How to file my 2012 taxes late The Philippines. How to file my 2012 taxes late  Note. How to file my 2012 taxes late For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. How to file my 2012 taxes late The Kosovo area. How to file my 2012 taxes late   By Executive Order No. How to file my 2012 taxes late 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. How to file my 2012 taxes late Federal Republic of Yugoslavia (Serbia/Montenegro). How to file my 2012 taxes late Albania. How to file my 2012 taxes late Kosovo. How to file my 2012 taxes late The Adriatic Sea. How to file my 2012 taxes late The Ionian Sea—north of the 39th parallel. How to file my 2012 taxes late Note. How to file my 2012 taxes late 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. How to file my 2012 taxes late Arabian peninsula. How to file my 2012 taxes late   By Executive Order No. How to file my 2012 taxes late 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. How to file my 2012 taxes late The Persian Gulf. How to file my 2012 taxes late The Red Sea. How to file my 2012 taxes late The Gulf of Oman. How to file my 2012 taxes late The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. How to file my 2012 taxes late The Gulf of Aden. How to file my 2012 taxes late The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. How to file my 2012 taxes late Jordan which is in direct support of the Arabian Peninsula. How to file my 2012 taxes late 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. How to file my 2012 taxes late Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late Example. How to file my 2012 taxes late 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. How to file my 2012 taxes late The disease is presumed to have been incurred while you were serving in the combat zone. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. How to file my 2012 taxes late Example. How to file my 2012 taxes late You were hospitalized for a specific disease 3 weeks after you left the combat zone. How to file my 2012 taxes late The incubation period of the disease is from 2 to 4 weeks. How to file my 2012 taxes late The disease is presumed to have been incurred while serving in the combat zone. How to file my 2012 taxes late Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. How to file my 2012 taxes late Presence in a combat zone while on leave from a duty station located outside the combat zone. How to file my 2012 taxes late Passage over or through a combat zone during a trip between two points that are outside a combat zone. How to file my 2012 taxes late Presence in a combat zone solely for your personal convenience. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late It should not be included in the wages reported on your Form W-2. How to file my 2012 taxes late You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. How to file my 2012 taxes late 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. How to file my 2012 taxes late Your hospitalization does not have to be in the combat zone. How to file my 2012 taxes late If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. How to file my 2012 taxes late 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. How to file my 2012 taxes late Alien Status For tax purposes, an alien is an individual who is not a U. How to file my 2012 taxes late S. How to file my 2012 taxes late citizen. How to file my 2012 taxes late An alien is in one of three categories: resident, nonresident, or dual-status. How to file my 2012 taxes late Placement in the correct category is crucial in determining what income to report and what forms to file. How to file my 2012 taxes late 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. How to file my 2012 taxes late If you are an alien enlistee in the Armed Forces, you are probably a resident alien. How to file my 2012 taxes late If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. How to file my 2012 taxes late 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. How to file my 2012 taxes late Guam and Puerto Rico have special rules. How to file my 2012 taxes late Residents of those areas should contact their taxing authority with their questions. How to file my 2012 taxes late Most members of the Armed Forces are U. How to file my 2012 taxes late S. How to file my 2012 taxes late citizens or resident aliens. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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). How to file my 2012 taxes late 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. How to file my 2012 taxes late S. How to file my 2012 taxes late resident for part of 2013. How to file my 2012 taxes late See First-Year Choice in Publication 519. How to file my 2012 taxes late These tests are explained in Publication 519. How to file my 2012 taxes late Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. How to file my 2012 taxes late S. How to file my 2012 taxes late citizens. How to file my 2012 taxes late Treating nonresident alien spouse as resident alien. How to file my 2012 taxes late   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. How to file my 2012 taxes late One spouse is a U. How to file my 2012 taxes late S. How to file my 2012 taxes late citizen or resident alien at the end of the tax year. How to file my 2012 taxes late That spouse is married to the nonresident alien at the end of the tax year. How to file my 2012 taxes late You both choose to treat the nonresident alien spouse as a resident alien. How to file my 2012 taxes late Making the choice. How to file my 2012 taxes late   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. How to file my 2012 taxes late Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. How to file my 2012 taxes late S. How to file my 2012 taxes late citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. How to file my 2012 taxes late S. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. How to file my 2012 taxes late S. How to file my 2012 taxes late tax. How to file my 2012 taxes late If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. How to file my 2012 taxes late Ending the choice. How to file my 2012 taxes late   Once you make this choice, it applies to all later years unless one of the following situations occurs. How to file my 2012 taxes late You or your spouse revokes the choice. How to file my 2012 taxes late You or your spouse dies. How to file my 2012 taxes late You and your spouse become legally separated under a decree of divorce or separate maintenance. How to file my 2012 taxes late The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. How to file my 2012 taxes late For specific details on these situations, see Publication 519. How to file my 2012 taxes late   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. How to file my 2012 taxes late Choice not made. How to file my 2012 taxes late   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. How to file my 2012 taxes late You can file as married filing separately, or head of household if you qualify. How to file my 2012 taxes late You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. How to file my 2012 taxes late S. How to file my 2012 taxes late tax purposes and is not another taxpayer's dependent. How to file my 2012 taxes late 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. How to file my 2012 taxes late If a return has to be filed, see the next discussion. How to file my 2012 taxes late The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. How to file my 2012 taxes late 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. How to file my 2012 taxes late If you are required to file a federal tax return, you must file either Form 1040NR, U. How to file my 2012 taxes late S. How to file my 2012 taxes late Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. How to file my 2012 taxes late S. How to file my 2012 taxes late Income Tax Return for Certain Nonresident Aliens With No Dependents. How to file my 2012 taxes late See the form instructions for information on who must file and filing status. How to file my 2012 taxes late If you are a nonresident alien, you generally must pay tax on income from sources in the United States. How to file my 2012 taxes late Your income from conducting a trade or business in the United States is taxed at graduated U. How to file my 2012 taxes late S. How to file my 2012 taxes late tax rates. How to file my 2012 taxes late Other income from U. How to file my 2012 taxes late S. How to file my 2012 taxes late sources is taxed at a flat 30% (or lower treaty) rate. How to file my 2012 taxes late For example, dividends from a U. How to file my 2012 taxes late S. How to file my 2012 taxes late corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. How to file my 2012 taxes late Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. How to file my 2012 taxes late This usually occurs in the year you arrive in or depart from the United States. How to file my 2012 taxes late 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. How to file my 2012 taxes late Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. How to file my 2012 taxes late Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. How to file my 2012 taxes late Usually, your main home is the one you live in most of the time. How to file my 2012 taxes late It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. How to file my 2012 taxes late 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. How to file my 2012 taxes late The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. How to file my 2012 taxes late 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). How to file my 2012 taxes late Exception to ownership and use tests. How to file my 2012 taxes late   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. How to file my 2012 taxes late 5-year test period suspended. How to file my 2012 taxes late   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. How to file my 2012 taxes late 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. How to file my 2012 taxes late Example. How to file my 2012 taxes late David bought and moved into a home in 2005. How to file my 2012 taxes late He lived in it as his main home for 2½ years. How to file my 2012 taxes late For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. How to file my 2012 taxes late He then sold the home at a gain in 2013. How to file my 2012 taxes late 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. How to file my 2012 taxes late This means he can disregard those 6 years. How to file my 2012 taxes late Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. How to file my 2012 taxes late He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. How to file my 2012 taxes late Period of suspension. How to file my 2012 taxes late   The period of suspension cannot last more than 10 years. How to file my 2012 taxes late You cannot suspend the 5-year period for more than one property at a time. How to file my 2012 taxes late You can revoke your choice to suspend the 5-year period at any time. How to file my 2012 taxes late Qualified official extended duty. How to file my 2012 taxes late   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. How to file my 2012 taxes late   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. How to file my 2012 taxes late Property used for rental or business. How to file my 2012 taxes late   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. How to file my 2012 taxes late However, you must meet the ownership and use tests discussed in Publication 523. How to file my 2012 taxes late Nonqualified use. How to file my 2012 taxes late   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. How to file my 2012 taxes late   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. How to file my 2012 taxes late 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. How to file my 2012 taxes late Loss. How to file my 2012 taxes late   You cannot deduct a loss from the sale of your main home. How to file my 2012 taxes late More information. How to file my 2012 taxes late   For more information, see Publication 523. How to file my 2012 taxes late Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. How to file my 2012 taxes late Payments made for violations of the Service Members Civil Relief Act (SCRA). How to file my 2012 taxes late   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. How to file my 2012 taxes late Generally, you must include settlement payments in income. How to file my 2012 taxes late However, the tax treatment of settlement payments will depend on the facts and circumstances. How to file my 2012 taxes late Lump Sum Portion of Settlement Payment. How to file my 2012 taxes late    Generally, you must include the lump sum payment in gross income. How to file my 2012 taxes late In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. How to file my 2012 taxes late 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. How to file my 2012 taxes late Interest Payment on Lump Sum Portion of Settlement Payment. How to file my 2012 taxes late    You must include any interest on the lump sum portion of your settlement payment in your income. How to file my 2012 taxes late Lost Equity Portion of Settlement Payment. How to file my 2012 taxes late    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. How to file my 2012 taxes late 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. How to file my 2012 taxes late In many cases, this gain may be excluded from income. How to file my 2012 taxes late 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. How to file my 2012 taxes late 523, Selling Your Home. How to file my 2012 taxes late 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. How to file my 2012 taxes late    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. How to file my 2012 taxes late 544, Sales and Other Dispositions of Assets. How to file my 2012 taxes late Interest Payment on Lost Equity Portion of Settlement Payment. How to file my 2012 taxes late    You must include any interest on the lost equity portion of your settlement payment in your income. How to file my 2012 taxes late Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. How to file my 2012 taxes late For information on the standard deduction, see Publication 501. How to file my 2012 taxes late Itemized deductions are figured on Schedule A (Form 1040). How to file my 2012 taxes late This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. How to file my 2012 taxes late For information on other itemized deductions, see the publications listed below. How to file my 2012 taxes late Publication 502, Medical and Dental Expenses. How to file my 2012 taxes late Publication 526, Charitable Contributions. How to file my 2012 taxes late Publication 547, Casualties, Disasters, and Thefts. How to file my 2012 taxes late Publication 550, Investment Income and Expenses. How to file my 2012 taxes late You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. How to file my 2012 taxes late For information on deductions that are not subject to the 2% limit, see Publication 529. How to file my 2012 taxes late Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. How to file my 2012 taxes late Certain employee business expenses are deductible as adjustments to income. How to file my 2012 taxes late For information on many employee business expenses, see Publication 463. How to file my 2012 taxes late Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. How to file my 2012 taxes late 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). How to file my 2012 taxes late You can deduct these expenses directly on Schedule A (Form 1040). How to file my 2012 taxes late Reimbursement. How to file my 2012 taxes late   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. How to file my 2012 taxes late Your reimbursed expenses are not deductible. How to file my 2012 taxes late   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. How to file my 2012 taxes late You must file Form 2106 to report these expenses. How to file my 2012 taxes late   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. How to file my 2012 taxes late You are an employee deducting expenses related to your job. How to file my 2012 taxes late You were not reimbursed by your employer for your expenses. How to file my 2012 taxes late (Amounts included in box 1 of Form W-2 are not considered reimbursements. How to file my 2012 taxes late ) If you claim car expenses, you use the standard mileage rate. How to file my 2012 taxes late    For 2013, the standard mileage rate is 56. How to file my 2012 taxes late 5 cents a mile for all business miles driven. How to file my 2012 taxes late This rate is adjusted periodically. How to file my 2012 taxes late Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. How to file my 2012 taxes late If you are a member of the U. How to file my 2012 taxes late S. How to file my 2012 taxes late Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. How to file my 2012 taxes late You cannot deduct your expenses for meals and lodging while at your permanent duty station. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late To be deductible, your travel expenses must be work related. How to file my 2012 taxes late You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. How to file my 2012 taxes late Away from home. How to file my 2012 taxes late   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. How to file my 2012 taxes late 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. How to file my 2012 taxes late   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. How to file my 2012 taxes late    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. How to file my 2012 taxes late This rule may not apply if you are participating in a federal crime investigation or prosecution. How to file my 2012 taxes late For more information, see Publication 463 and the Form 2106 instructions. How to file my 2012 taxes late 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. How to file my 2012 taxes late These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. How to file my 2012 taxes late Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late However, the expenses of getting to and from your regular place of work (commuting) are not deductible. How to file my 2012 taxes late Temporary work location. How to file my 2012 taxes late   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. How to file my 2012 taxes late   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. How to file my 2012 taxes late   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. How to file my 2012 taxes late 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. How to file my 2012 taxes late    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. How to file my 2012 taxes late However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. How to file my 2012 taxes late These are nondeductible commuting costs. How to file my 2012 taxes late Armed Forces reservists. How to file my 2012 taxes late   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. How to file my 2012 taxes late You can deduct the expense of getting from one workplace to the other. How to file my 2012 taxes late 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. How to file my 2012 taxes late In this case, your transportation generally is a nondeductible commuting expense. How to file my 2012 taxes late 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. How to file my 2012 taxes late   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. How to file my 2012 taxes late If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. How to file my 2012 taxes late See Armed Forces Reservists under Adjustments to Income, earlier. How to file my 2012 taxes late Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. How to file my 2012 taxes late Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. How to file my 2012 taxes late 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. How to file my 2012 taxes late Unreimbursed expenses for the cost and upkeep of the following articles are deductible. How to file my 2012 taxes late Military battle dress uniforms and utility uniforms that you cannot wear when off duty. How to file my 2012 taxes late Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. How to file my 2012 taxes late Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. How to file my 2012 taxes late Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. How to file my 2012 taxes late However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. How to file my 2012 taxes late Example. How to file my 2012 taxes late Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. How to file my 2012 taxes late Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. How to file my 2012 taxes late This is education that meets at least one of the following two tests. How to file my 2012 taxes late The education is required by your employer or the law to keep your present salary, status, or job. How to file my 2012 taxes late The required education must serve a bona fide business purpose of your employer. How to file my 2012 taxes late The education maintains or improves skills needed in your present work. How to file my 2012 taxes late 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. How to file my 2012 taxes late You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. How to file my 2012 taxes late Example 1. How to file my 2012 taxes late Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. How to file my 2012 taxes late She took an advanced finance course. How to file my 2012 taxes late She already meets the minimum qualifications for her job. How to file my 2012 taxes late By taking the course, she is improving skills in her current position. How to file my 2012 taxes late The course does not qualify her for a new trade or business. How to file my 2012 taxes late She can deduct educational expenses that are more than the educational allowance she received. How to file my 2012 taxes late Example 2. How to file my 2012 taxes late Major Williams worked in the military base legal office as a legal intern. How to file my 2012 taxes late He was placed in excess leave status by his employer to attend law school. How to file my 2012 taxes late He paid all his educational expenses and was not reimbursed. How to file my 2012 taxes late After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. How to file my 2012 taxes late 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. How to file my 2012 taxes late Travel to obtain education. How to file my 2012 taxes late   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. How to file my 2012 taxes late   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. How to file my 2012 taxes late Transportation for education. How to file my 2012 taxes late   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. How to file my 2012 taxes late However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. How to file my 2012 taxes late Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. How to file my 2012 taxes late   If you need more information on educational expenses, see Publication 970. How to file my 2012 taxes late 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. How to file my 2012 taxes late Repayment of $3,000 or less. How to file my 2012 taxes late   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. How to file my 2012 taxes late If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. How to file my 2012 taxes late Repayment over $3,000. How to file my 2012 taxes late   If the amount you repaid was more than $3,000, see Repayments in Publication 525. How to file my 2012 taxes late Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. How to file my 2012 taxes late This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. How to file my 2012 taxes late For information on other credits, see your tax form instructions. How to file my 2012 taxes late First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. How to file my 2012 taxes late For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. How to file my 2012 taxes late 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. How to file my 2012 taxes late 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. How to file my 2012 taxes late The child tax credit is not the same as the credit for child and dependent care expenses. How to file my 2012 taxes late See Publication 503 for information on the credit for child and dependent care expenses. How to file my 2012 taxes late 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. How to file my 2012 taxes late S. How to file my 2012 taxes late citizen, a U. How to file my 2012 taxes late S. How to file my 2012 taxes late national, or a U. How to file my 2012 taxes late S. How to file my 2012 taxes late resident alien. How to file my 2012 taxes late If the child was adopted, see Adopted child . How to file my 2012 taxes late For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). How to file my 2012 taxes late Exceptions to time lived with you. How to file my 2012 taxes late   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. How to file my 2012 taxes late 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. How to file my 2012 taxes late   There are also exceptions for kidnapped children and children of divorced or separated parents. How to file my 2012 taxes late For details, see Publication 501. How to file my 2012 taxes late Qualifying child of more than one person. How to file my 2012 taxes late   A special rule applies if your qualifying child is the qualifying child of more than one person. How to file my 2012 taxes late For details, see Publication 501. How to file my 2012 taxes late Adopted child. How to file my 2012 taxes late   An adopted child is always treated as your own child. How to file my 2012 taxes late An adopted child includes a child lawfully placed with you for legal adoption. How to file my 2012 taxes late   If you are a U. How to file my 2012 taxes late S. How to file my 2012 taxes late citizen or U. How to file my 2012 taxes late S. How to file my 2012 taxes late 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. How to file my 2012 taxes late Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. How to file my 2012 taxes late Limits on the credit. How to file my 2012 taxes late   You must reduce your child tax credit if either (1) or (2), below, applies. How to file my 2012 taxes late The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. How to file my 2012 taxes late If the amount is zero, you cannot take this credit because there is no tax to reduce. How to file my 2012 taxes late However, you may be able to take the additional child tax credit. How to file my 2012 taxes late See Additional Child Tax Credit , later. How to file my 2012 taxes late Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. How to file my 2012 taxes late Married filing jointly — $110,000. How to file my 2012 taxes late Single, head of household,  or qualifying widow(er) — $75,000. How to file my 2012 taxes late Married filing separately — $55,000. How to file my 2012 taxes late Modified AGI. How to file my 2012 taxes late   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. How to file my 2012 taxes late Any amount excluded from income because of the exclusion of income from Puerto Rico. How to file my 2012 taxes late Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. How to file my 2012 taxes late Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. How to file my 2012 taxes late Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. How to file my 2012 taxes late   If you do not have any of the above, your modified AGI is the same as your AGI. How to file my 2012 taxes late Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. How to file my 2012 taxes late For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. How to file my 2012 taxes late Also attach Schedule 8812, Child Tax Credit, if required. How to file my 2012 taxes late Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. How to file my 2012 taxes late The additional child tax credit may give you a refund even if you do not owe any tax. How to file my 2012 taxes late For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. How to file my 2012 taxes late Earned Income Credit The earned income credit (EIC) is a cr