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I Need To File My 2006 Taxes For Free

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I Need To File My 2006 Taxes For Free

I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Qualified official extended duty. I need to file my 2006 taxes for free ForeclosuresLump Sum Portion of Settlement Payment. I need to file my 2006 taxes for free Interest Payment on Lump Sum Portion of Settlement Payment. I need to file my 2006 taxes for free Lost Equity Portion of Settlement Payment. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Interest Payment on Lost Equity Portion of Settlement Payment. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Some are included in gross income while others are excluded from gross income. I need to file my 2006 taxes for free Included items (Table 1) are subject to tax and must be reported on your tax return. I need to file my 2006 taxes for free Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Table 1. I need to file my 2006 taxes for free Included Items These items are included in gross income, unless the pay is for service in a combat zone. I need to file my 2006 taxes for free 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). I need to file my 2006 taxes for free   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. I need to file my 2006 taxes for free Table 2. I need to file my 2006 taxes for free Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. I need to file my 2006 taxes for free There is no exclusion for the personal use of a government-provided vehicle. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. I need to file my 2006 taxes for free Differential wage payments. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free These amounts are taxable and cannot be excluded as combat pay. I need to file my 2006 taxes for free Military base realignment and closure benefit. I need to file my 2006 taxes for free   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Any part of the payment that is more than this limit is included in gross income. I need to file my 2006 taxes for free For more information about the HAP, see http://hap. I need to file my 2006 taxes for free usace. I need to file my 2006 taxes for free army. I need to file my 2006 taxes for free mil/Overview. I need to file my 2006 taxes for free html. I need to file my 2006 taxes for free Qualified reservist distribution (QRD). I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free A QRD is included in gross income and is subject to employment taxes. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Thrift Savings Plan (TSP) distributions. I need to file my 2006 taxes for free   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. I need to file my 2006 taxes for free   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. I need to file my 2006 taxes for free However, the earnings on the tax-exempt portion of the distribution are taxable. I need to file my 2006 taxes for free The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. I need to file my 2006 taxes for free Roth Thrift Savings Plan (TSP) balance. I need to file my 2006 taxes for free   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. I need to file my 2006 taxes for free Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. I need to file my 2006 taxes for free Qualified distributions from a Roth TSP are not included in your income. I need to file my 2006 taxes for free For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Civil Service Retirement Benefits. I need to file my 2006 taxes for free State bonus payments. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free See Combat Zone , later, for a list of designated combat zones. I need to file my 2006 taxes for free Foreign Source Income If you are a U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free law allows you to exclude) on your tax return. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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). I need to file my 2006 taxes for free Certain taxpayers can exclude income earned in foreign countries. I need to file my 2006 taxes for free For 2013, this exclusion amount can be as much as $97,600. I need to file my 2006 taxes for free However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Government. I need to file my 2006 taxes for free Employees of the U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. I need to file my 2006 taxes for free Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. I need to file my 2006 taxes for free For more information on the exclusion, see Publication 54. I need to file my 2006 taxes for free Residents of American Samoa may be able to exclude income from American Samoa. I need to file my 2006 taxes for free This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Government. I need to file my 2006 taxes for free If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Possessions. I need to file my 2006 taxes for free Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free possession. I need to file my 2006 taxes for free See Publication 570 for more information. I need to file my 2006 taxes for free Domicile. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free It is not always where you presently live. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. I need to file my 2006 taxes for free Marital status. I need to file my 2006 taxes for free   Community property rules apply to married persons whose domicile during the tax year was in a community property state. I need to file my 2006 taxes for free The rules may affect your tax liability if you file separate returns or are divorced during the year. I need to file my 2006 taxes for free Nevada, Washington, and California domestic partners. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free See Form 8958 and Publication 555, Community Property. I need to file my 2006 taxes for free Nature of the payment. I need to file my 2006 taxes for free   Active duty military pay is subject to community property laws. I need to file my 2006 taxes for free Armed Forces retired or retainer pay may be subject to community property laws. I need to file my 2006 taxes for free   For more information on community property laws, see Publication 555. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Form W-2 also shows other amounts that you may find important in box 12. I need to file my 2006 taxes for free The amounts shown in box 12 are generally preceded by a code. I need to file my 2006 taxes for free A list of codes used in box 12 is shown, next. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free For more information on these codes, see your Form(s) W-2. I need to file my 2006 taxes for free Adjustments to Income Adjusted gross income is your total income minus certain adjustments. I need to file my 2006 taxes for free The following adjustments are of particular interest to members of the Armed Forces. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Individual Income Tax Return, rather than as a miscellaneous itemized deduction. I need to file my 2006 taxes for free Include all unreimbursed expenses from the time you leave home until the time you return home. I need to file my 2006 taxes for free The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. I need to file my 2006 taxes for free For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. I need to file my 2006 taxes for free Member of a reserve component. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free How to report. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Example. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. I need to file my 2006 taxes for free 5 cents per mile), $300 for meals, and $1,000 for lodging. I need to file my 2006 taxes for free He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. I need to file my 2006 taxes for free Only 50% of his meal expenses are deductible. I need to file my 2006 taxes for free He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. I need to file my 2006 taxes for free He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. I need to file my 2006 taxes for free He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. I need to file my 2006 taxes for free 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). I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free The “Retirement plan” box should have a mark in it if you were covered. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Individuals serving in the U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Armed Forces or in support of the U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. I need to file my 2006 taxes for free For more information on this extension of deadline provision, see Extension of Deadlines , later. I need to file my 2006 taxes for free For more information on IRAs, see Publication 590. I need to file my 2006 taxes for free Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Qualified Reservist Distributions A qualified reservist distribution is defined below. I need to file my 2006 taxes for free It is not subject to the 10% additional tax on early distributions from certain retirement plans. I need to file my 2006 taxes for free Definition. I need to file my 2006 taxes for free   A distribution you receive is a qualified reservist distribution if the following requirements are met. I need to file my 2006 taxes for free You were ordered or called to active duty after September 11, 2001. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free ) 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Limit. I need to file my 2006 taxes for free   Your qualified reservist repayments cannot be more than your qualified reservist distributions. I need to file my 2006 taxes for free When repayment contributions can be made. I need to file my 2006 taxes for free   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. I need to file my 2006 taxes for free No deduction. I need to file my 2006 taxes for free   You cannot deduct qualified reservist repayments. I need to file my 2006 taxes for free Figuring your IRA deduction. I need to file my 2006 taxes for free   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. I need to file my 2006 taxes for free Reporting the repayment. I need to file my 2006 taxes for free   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. I need to file my 2006 taxes for free Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free You can deduct your unreimbursed moving expenses on Form 3903. I need to file my 2006 taxes for free Permanent change of station. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. I need to file my 2006 taxes for free Spouse and dependents. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free Services or reimbursements provided by the government. I need to file my 2006 taxes for free   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. I need to file my 2006 taxes for free Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free   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). I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free   Do not deduct any expenses for moving services that were provided by the government. I need to file my 2006 taxes for free Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. I need to file my 2006 taxes for free Moving household goods and personal effects. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. I need to file my 2006 taxes for free Storing and insuring household goods and personal effects. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free Travel. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free   You can add parking fees and tolls to the amount claimed under either method. I need to file my 2006 taxes for free You cannot deduct any expenses for meals. I need to file my 2006 taxes for free You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. I need to file my 2006 taxes for free Member of your household. I need to file my 2006 taxes for free   A member of your household is anyone who has both your former home and your new home as his or her main home. I need to file my 2006 taxes for free It does not include a tenant or employee unless you can claim that person as a dependent. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free A move from a foreign country to the United States or its possessions is not a foreign move. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free The new job location must be outside the United States. I need to file my 2006 taxes for free Reporting Moving Expenses Figure moving expense deductions on Form 3903. I need to file my 2006 taxes for free Carry the deduction from Form 3903 to Form 1040, line 26. I need to file my 2006 taxes for free For more information, see Publication 521 and Form 3903. I need to file my 2006 taxes for free Combat Zone Exclusion If you are a member of the U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. I need to file my 2006 taxes for free This pay is generally referred to as “combat pay. I need to file my 2006 taxes for free ” 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. I need to file my 2006 taxes for free (See Form W-2 , later. I need to file my 2006 taxes for free ) 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. I need to file my 2006 taxes for free (Other officer personnel are discussed under Amount of Exclusion , later. I need to file my 2006 taxes for free ) Active duty pay earned in any month you served in a combat zone. I need to file my 2006 taxes for free Imminent danger/hostile fire pay. I need to file my 2006 taxes for free A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. I need to file my 2006 taxes for free Pay for accrued leave earned in any month you served in a combat zone. I need to file my 2006 taxes for free The Department of Defense must determine that the unused leave was earned during that period. I need to file my 2006 taxes for free Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. I need to file my 2006 taxes for free The pay must be earned in a month you served in a combat zone. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Student loan repayments. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. I need to file my 2006 taxes for free For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. I need to file my 2006 taxes for free Retirement pay and pensions do not qualify for the combat zone exclusion. I need to file my 2006 taxes for free Partial (month) service. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free Form W-2. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free If it does, you will need to get a corrected Form W-2 from your finance office. I need to file my 2006 taxes for free   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Armed Forces are engaging or have engaged in combat. I need to file my 2006 taxes for free An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. I need to file my 2006 taxes for free Afghanistan area. I need to file my 2006 taxes for free   By Executive Order No. I need to file my 2006 taxes for free 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Djibouti. I need to file my 2006 taxes for free Jordan. I need to file my 2006 taxes for free Kyrgyzstan. I need to file my 2006 taxes for free Pakistan. I need to file my 2006 taxes for free Somalia. I need to file my 2006 taxes for free Syria. I need to file my 2006 taxes for free Tajikistan. I need to file my 2006 taxes for free Uzbekistan. I need to file my 2006 taxes for free Yemen. I need to file my 2006 taxes for free The Philippines. I need to file my 2006 taxes for free  Note. I need to file my 2006 taxes for free For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. I need to file my 2006 taxes for free The Kosovo area. I need to file my 2006 taxes for free   By Executive Order No. I need to file my 2006 taxes for free 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. I need to file my 2006 taxes for free Federal Republic of Yugoslavia (Serbia/Montenegro). I need to file my 2006 taxes for free Albania. I need to file my 2006 taxes for free Kosovo. I need to file my 2006 taxes for free The Adriatic Sea. I need to file my 2006 taxes for free The Ionian Sea—north of the 39th parallel. I need to file my 2006 taxes for free Note. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Arabian peninsula. I need to file my 2006 taxes for free   By Executive Order No. I need to file my 2006 taxes for free 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. I need to file my 2006 taxes for free The Persian Gulf. I need to file my 2006 taxes for free The Red Sea. I need to file my 2006 taxes for free The Gulf of Oman. I need to file my 2006 taxes for free The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. I need to file my 2006 taxes for free The Gulf of Aden. I need to file my 2006 taxes for free The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. I need to file my 2006 taxes for free Jordan which is in direct support of the Arabian Peninsula. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Example. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free The disease is presumed to have been incurred while you were serving in the combat zone. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. I need to file my 2006 taxes for free Example. I need to file my 2006 taxes for free You were hospitalized for a specific disease 3 weeks after you left the combat zone. I need to file my 2006 taxes for free The incubation period of the disease is from 2 to 4 weeks. I need to file my 2006 taxes for free The disease is presumed to have been incurred while serving in the combat zone. I need to file my 2006 taxes for free Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. I need to file my 2006 taxes for free Presence in a combat zone while on leave from a duty station located outside the combat zone. I need to file my 2006 taxes for free Passage over or through a combat zone during a trip between two points that are outside a combat zone. I need to file my 2006 taxes for free Presence in a combat zone solely for your personal convenience. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free It should not be included in the wages reported on your Form W-2. I need to file my 2006 taxes for free You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Your hospitalization does not have to be in the combat zone. I need to file my 2006 taxes for free If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Alien Status For tax purposes, an alien is an individual who is not a U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free citizen. I need to file my 2006 taxes for free An alien is in one of three categories: resident, nonresident, or dual-status. I need to file my 2006 taxes for free Placement in the correct category is crucial in determining what income to report and what forms to file. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free If you are an alien enlistee in the Armed Forces, you are probably a resident alien. I need to file my 2006 taxes for free If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Guam and Puerto Rico have special rules. I need to file my 2006 taxes for free Residents of those areas should contact their taxing authority with their questions. I need to file my 2006 taxes for free Most members of the Armed Forces are U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free citizens or resident aliens. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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). I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free resident for part of 2013. I need to file my 2006 taxes for free See First-Year Choice in Publication 519. I need to file my 2006 taxes for free These tests are explained in Publication 519. I need to file my 2006 taxes for free Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free citizens. I need to file my 2006 taxes for free Treating nonresident alien spouse as resident alien. I need to file my 2006 taxes for free   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. I need to file my 2006 taxes for free One spouse is a U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free citizen or resident alien at the end of the tax year. I need to file my 2006 taxes for free That spouse is married to the nonresident alien at the end of the tax year. I need to file my 2006 taxes for free You both choose to treat the nonresident alien spouse as a resident alien. I need to file my 2006 taxes for free Making the choice. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free tax. I need to file my 2006 taxes for free If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. I need to file my 2006 taxes for free Ending the choice. I need to file my 2006 taxes for free   Once you make this choice, it applies to all later years unless one of the following situations occurs. I need to file my 2006 taxes for free You or your spouse revokes the choice. I need to file my 2006 taxes for free You or your spouse dies. I need to file my 2006 taxes for free You and your spouse become legally separated under a decree of divorce or separate maintenance. I need to file my 2006 taxes for free The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. I need to file my 2006 taxes for free For specific details on these situations, see Publication 519. I need to file my 2006 taxes for free   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. I need to file my 2006 taxes for free Choice not made. I need to file my 2006 taxes for free   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. I need to file my 2006 taxes for free You can file as married filing separately, or head of household if you qualify. I need to file my 2006 taxes for free You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free tax purposes and is not another taxpayer's dependent. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free If a return has to be filed, see the next discussion. I need to file my 2006 taxes for free The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free If you are required to file a federal tax return, you must file either Form 1040NR, U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Income Tax Return for Certain Nonresident Aliens With No Dependents. I need to file my 2006 taxes for free See the form instructions for information on who must file and filing status. I need to file my 2006 taxes for free If you are a nonresident alien, you generally must pay tax on income from sources in the United States. I need to file my 2006 taxes for free Your income from conducting a trade or business in the United States is taxed at graduated U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free tax rates. I need to file my 2006 taxes for free Other income from U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free sources is taxed at a flat 30% (or lower treaty) rate. I need to file my 2006 taxes for free For example, dividends from a U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. I need to file my 2006 taxes for free Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. I need to file my 2006 taxes for free This usually occurs in the year you arrive in or depart from the United States. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. I need to file my 2006 taxes for free Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. I need to file my 2006 taxes for free Usually, your main home is the one you live in most of the time. I need to file my 2006 taxes for free It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. I need to file my 2006 taxes for free 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). I need to file my 2006 taxes for free Exception to ownership and use tests. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free 5-year test period suspended. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Example. I need to file my 2006 taxes for free David bought and moved into a home in 2005. I need to file my 2006 taxes for free He lived in it as his main home for 2½ years. I need to file my 2006 taxes for free For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. I need to file my 2006 taxes for free He then sold the home at a gain in 2013. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free This means he can disregard those 6 years. I need to file my 2006 taxes for free Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. I need to file my 2006 taxes for free He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. I need to file my 2006 taxes for free Period of suspension. I need to file my 2006 taxes for free   The period of suspension cannot last more than 10 years. I need to file my 2006 taxes for free You cannot suspend the 5-year period for more than one property at a time. I need to file my 2006 taxes for free You can revoke your choice to suspend the 5-year period at any time. I need to file my 2006 taxes for free Qualified official extended duty. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free Property used for rental or business. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free However, you must meet the ownership and use tests discussed in Publication 523. I need to file my 2006 taxes for free Nonqualified use. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Loss. I need to file my 2006 taxes for free   You cannot deduct a loss from the sale of your main home. I need to file my 2006 taxes for free More information. I need to file my 2006 taxes for free   For more information, see Publication 523. I need to file my 2006 taxes for free Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. I need to file my 2006 taxes for free Payments made for violations of the Service Members Civil Relief Act (SCRA). I need to file my 2006 taxes for free   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. I need to file my 2006 taxes for free Generally, you must include settlement payments in income. I need to file my 2006 taxes for free However, the tax treatment of settlement payments will depend on the facts and circumstances. I need to file my 2006 taxes for free Lump Sum Portion of Settlement Payment. I need to file my 2006 taxes for free    Generally, you must include the lump sum payment in gross income. I need to file my 2006 taxes for free In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Interest Payment on Lump Sum Portion of Settlement Payment. I need to file my 2006 taxes for free    You must include any interest on the lump sum portion of your settlement payment in your income. I need to file my 2006 taxes for free Lost Equity Portion of Settlement Payment. I need to file my 2006 taxes for free    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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free In many cases, this gain may be excluded from income. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 523, Selling Your Home. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. I need to file my 2006 taxes for free 544, Sales and Other Dispositions of Assets. I need to file my 2006 taxes for free Interest Payment on Lost Equity Portion of Settlement Payment. I need to file my 2006 taxes for free    You must include any interest on the lost equity portion of your settlement payment in your income. I need to file my 2006 taxes for free Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. I need to file my 2006 taxes for free For information on the standard deduction, see Publication 501. I need to file my 2006 taxes for free Itemized deductions are figured on Schedule A (Form 1040). I need to file my 2006 taxes for free This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. I need to file my 2006 taxes for free For information on other itemized deductions, see the publications listed below. I need to file my 2006 taxes for free Publication 502, Medical and Dental Expenses. I need to file my 2006 taxes for free Publication 526, Charitable Contributions. I need to file my 2006 taxes for free Publication 547, Casualties, Disasters, and Thefts. I need to file my 2006 taxes for free Publication 550, Investment Income and Expenses. I need to file my 2006 taxes for free You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. I need to file my 2006 taxes for free For information on deductions that are not subject to the 2% limit, see Publication 529. I need to file my 2006 taxes for free Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. I need to file my 2006 taxes for free Certain employee business expenses are deductible as adjustments to income. I need to file my 2006 taxes for free For information on many employee business expenses, see Publication 463. I need to file my 2006 taxes for free Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. I need to file my 2006 taxes for free 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). I need to file my 2006 taxes for free You can deduct these expenses directly on Schedule A (Form 1040). I need to file my 2006 taxes for free Reimbursement. I need to file my 2006 taxes for free   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. I need to file my 2006 taxes for free Your reimbursed expenses are not deductible. I need to file my 2006 taxes for free   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. I need to file my 2006 taxes for free You must file Form 2106 to report these expenses. I need to file my 2006 taxes for free   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. I need to file my 2006 taxes for free You are an employee deducting expenses related to your job. I need to file my 2006 taxes for free You were not reimbursed by your employer for your expenses. I need to file my 2006 taxes for free (Amounts included in box 1 of Form W-2 are not considered reimbursements. I need to file my 2006 taxes for free ) If you claim car expenses, you use the standard mileage rate. I need to file my 2006 taxes for free    For 2013, the standard mileage rate is 56. I need to file my 2006 taxes for free 5 cents a mile for all business miles driven. I need to file my 2006 taxes for free This rate is adjusted periodically. I need to file my 2006 taxes for free Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. I need to file my 2006 taxes for free If you are a member of the U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. I need to file my 2006 taxes for free You cannot deduct your expenses for meals and lodging while at your permanent duty station. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free To be deductible, your travel expenses must be work related. I need to file my 2006 taxes for free You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. I need to file my 2006 taxes for free Away from home. I need to file my 2006 taxes for free   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free    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. I need to file my 2006 taxes for free This rule may not apply if you are participating in a federal crime investigation or prosecution. I need to file my 2006 taxes for free For more information, see Publication 463 and the Form 2106 instructions. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. I need to file my 2006 taxes for free Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free However, the expenses of getting to and from your regular place of work (commuting) are not deductible. I need to file my 2006 taxes for free Temporary work location. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free    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. I need to file my 2006 taxes for free However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. I need to file my 2006 taxes for free These are nondeductible commuting costs. I need to file my 2006 taxes for free Armed Forces reservists. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free You can deduct the expense of getting from one workplace to the other. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free In this case, your transportation generally is a nondeductible commuting expense. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. I need to file my 2006 taxes for free See Armed Forces Reservists under Adjustments to Income, earlier. I need to file my 2006 taxes for free Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. I need to file my 2006 taxes for free Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Unreimbursed expenses for the cost and upkeep of the following articles are deductible. I need to file my 2006 taxes for free Military battle dress uniforms and utility uniforms that you cannot wear when off duty. I need to file my 2006 taxes for free Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. I need to file my 2006 taxes for free Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. I need to file my 2006 taxes for free Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. I need to file my 2006 taxes for free However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. I need to file my 2006 taxes for free Example. I need to file my 2006 taxes for free Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. I need to file my 2006 taxes for free Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. I need to file my 2006 taxes for free This is education that meets at least one of the following two tests. I need to file my 2006 taxes for free The education is required by your employer or the law to keep your present salary, status, or job. I need to file my 2006 taxes for free The required education must serve a bona fide business purpose of your employer. I need to file my 2006 taxes for free The education maintains or improves skills needed in your present work. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. I need to file my 2006 taxes for free Example 1. I need to file my 2006 taxes for free Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. I need to file my 2006 taxes for free She took an advanced finance course. I need to file my 2006 taxes for free She already meets the minimum qualifications for her job. I need to file my 2006 taxes for free By taking the course, she is improving skills in her current position. I need to file my 2006 taxes for free The course does not qualify her for a new trade or business. I need to file my 2006 taxes for free She can deduct educational expenses that are more than the educational allowance she received. I need to file my 2006 taxes for free Example 2. I need to file my 2006 taxes for free Major Williams worked in the military base legal office as a legal intern. I need to file my 2006 taxes for free He was placed in excess leave status by his employer to attend law school. I need to file my 2006 taxes for free He paid all his educational expenses and was not reimbursed. I need to file my 2006 taxes for free After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Travel to obtain education. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free Transportation for education. I need to file my 2006 taxes for free   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. I need to file my 2006 taxes for free However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. I need to file my 2006 taxes for free Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. I need to file my 2006 taxes for free   If you need more information on educational expenses, see Publication 970. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Repayment of $3,000 or less. I need to file my 2006 taxes for free   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. I need to file my 2006 taxes for free If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. I need to file my 2006 taxes for free Repayment over $3,000. I need to file my 2006 taxes for free   If the amount you repaid was more than $3,000, see Repayments in Publication 525. I need to file my 2006 taxes for free Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. I need to file my 2006 taxes for free This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. I need to file my 2006 taxes for free For information on other credits, see your tax form instructions. I need to file my 2006 taxes for free First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. I need to file my 2006 taxes for free For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free The child tax credit is not the same as the credit for child and dependent care expenses. I need to file my 2006 taxes for free See Publication 503 for information on the credit for child and dependent care expenses. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free citizen, a U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free national, or a U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free resident alien. I need to file my 2006 taxes for free If the child was adopted, see Adopted child . I need to file my 2006 taxes for free For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). I need to file my 2006 taxes for free Exceptions to time lived with you. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free   There are also exceptions for kidnapped children and children of divorced or separated parents. I need to file my 2006 taxes for free For details, see Publication 501. I need to file my 2006 taxes for free Qualifying child of more than one person. I need to file my 2006 taxes for free   A special rule applies if your qualifying child is the qualifying child of more than one person. I need to file my 2006 taxes for free For details, see Publication 501. I need to file my 2006 taxes for free Adopted child. I need to file my 2006 taxes for free   An adopted child is always treated as your own child. I need to file my 2006 taxes for free An adopted child includes a child lawfully placed with you for legal adoption. I need to file my 2006 taxes for free   If you are a U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free citizen or U. I need to file my 2006 taxes for free S. I need to file my 2006 taxes for free 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. I need to file my 2006 taxes for free Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. I need to file my 2006 taxes for free Limits on the credit. I need to file my 2006 taxes for free   You must reduce your child tax credit if either (1) or (2), below, applies. I need to file my 2006 taxes for free The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. I need to file my 2006 taxes for free If the amount is zero, you cannot take this credit because there is no tax to reduce. I need to file my 2006 taxes for free However, you may be able to take the additional child tax credit. I need to file my 2006 taxes for free See Additional Child Tax Credit , later. I need to file my 2006 taxes for free Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. I need to file my 2006 taxes for free Married filing jointly — $110,000. I need to file my 2006 taxes for free Single, head of household,  or qualifying widow(er) — $75,000. I need to file my 2006 taxes for free Married filing separately — $55,000. I need to file my 2006 taxes for free Modified AGI. I need to file my 2006 taxes for free   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. I need to file my 2006 taxes for free Any amount excluded from income because of the exclusion of income from Puerto Rico. I need to file my 2006 taxes for free Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. I need to file my 2006 taxes for free Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. I need to file my 2006 taxes for free Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. I need to file my 2006 taxes for free   If you do not have any of the above, your modified AGI is the same as your AGI. I need to file my 2006 taxes for free Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. I need to file my 2006 taxes for free For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. I need to file my 2006 taxes for free Also attach Schedule 8812, Child Tax Credit, if required. I need to file my 2006 taxes for free Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. I need to file my 2006 taxes for free The additional child tax credit may give you a refund even if you do not owe any tax. I need to file my 2006 taxes for free For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. I need to file my 2006 taxes for free Earned Income Credit The earned income credit (EIC) is a cr
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Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses). These questions and answers reflect the holdings in Revenue Ruling 2013-17 in 2013-38 IRB 201.

Q1. When are individuals of the same sex lawfully married for federal tax purposes?

A1. For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. The IRS has a general rule recognizing a marriage of same-sex spouses that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.

Q2. Can same-sex spouses file federal tax returns using a married filing jointly or married filing separately status?

A2. Yes. For tax year 2013 and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. For tax year 2012 and all prior years, same-sex spouses who file an original tax return on or after Sept. 16, 2013 (the effective date of Rev. Rul. 2013-17), generally must file using a married filing separately or jointly filing status. For tax year 2012, same-sex spouses who filed their tax return before Sept. 16, 2013, may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status. For tax years 2011 and earlier, same-sex spouses who filed their tax returns timely may choose (but are not required) to amend their federal tax returns to file using married filing separately or jointly filing status provided the period of limitations for amending the return has not expired. A taxpayer generally may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html

Q3. Can a taxpayer and his or her same-sex spouse file a joint return if they were married in a state that recognizes same-sex marriages but they live in a state that does not recognize their marriage?

A3. Yes. For federal tax purposes, the IRS has a general rule recognizing a marriage of same-sex individuals that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages. The rules for using a married filing jointly or married filing separately status described in Q&A #2 apply to these married individuals. 

Q4. Can a taxpayer’s same-sex spouse be a dependent of the taxpayer?

A4. No. A taxpayer’s spouse cannot be a dependent of the taxpayer.

Q5. Can a same-sex spouse file using head of household filing status?

A5. A taxpayer who is married cannot file using head of household filing status. However, a married taxpayer may be considered unmarried and may use the head-of-household filing status if the taxpayer lives apart from his or her spouse for the last 6 months of the taxable year and provides more than half the cost of maintaining a household that is the principal place of abode of the taxpayer’s dependent child for more than half of the year. See Publication 501 for more details.

Q6. If same-sex spouses (who file using the married filing separately status) have a child, which parent may claim the child as a dependent?

A6. If a child is a qualifying child under section 152(c) of both parents who are spouses (who file using the married filing separate status), either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time during the taxable year. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.   

Q7. Can a taxpayer who is married to a person of the same sex claim the standard deduction if the taxpayer’s spouse itemized deductions?

A7. No. If a taxpayer’s spouse itemized his or her deductions, the taxpayer cannot claim the standard deduction (section 63(c)(6)(A)).

Q8. If a taxpayer adopts the child of his or her same-sex spouse as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays or incurs to adopt the child?

A8. No. The adopting parent may not claim an adoption credit. A taxpayer may not claim an adoption credit for expenses incurred in adopting the child of the taxpayer’s spouse (section 23). 

Q9. Do provisions of the federal tax law such as section 66 (treatment of community income) and section 469(i)(5) ($25,000 offset for passive activity losses for rental real estate activities) apply to same-sex spouses?

A9. Yes. Like other provisions of the federal tax law that apply to married taxpayers, section 66 and section 469(i)(5) apply to same-sex spouses because same-sex spouses are married for all federal tax purposes.

Q10. If an employer provided health coverage for an employee’s same-sex spouse and included the value of that coverage in the employee’s gross income, can the employee file an amended Form 1040 reflecting the employee’s status as a married individual to recover federal income tax paid on the value of the health coverage of the employee’s spouse?

A10. Yes, for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer provided health coverage for an employee’s same-sex spouse, the employee may claim a refund of income taxes paid on the value of coverage that would have been excluded from income had the employee’s spouse been recognized as the employee’s legal spouse for tax purposes. This claim for a refund generally would be made through the filing of an amended Form 1040. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13.

Example. Employer sponsors a group health plan covering eligible employees and their dependents and spouses (including same-sex spouses). Fifty percent of the cost of health coverage elected by employees is paid by Employer. Employee A was married to same-sex Spouse B at all times during 2012. Employee A elected coverage for Spouse B through Employer’s group health plan beginning Jan. 1, 2012. The value of the employer-funded portion of Spouse B’s health coverage was $250 per month.

The amount in Box 1, “Wages, tips, other compensation,” of the 2012 Form W-2 provided by Employer to Employee A included $3,000 ($250 per month x 12 months) of income reflecting the value of employer-funded health coverage provided to Spouse B.  Employee A filed Form 1040 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Employee A may file an amended Form 1040 for the 2012 taxable year excluding the value of Spouse B’s employer-funded health coverage ($3,000) from gross income.

Q11. If an employer sponsored a cafeteria plan that allowed employees to pay premiums for health coverage on a pre-tax basis, can a participating employee file an amended return to recover income taxes paid on premiums that the employee paid on an after-tax basis for the health coverage of the employee’s same-sex spouse?

A11. Yes, for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer sponsored a cafeteria plan under which an employee elected to pay for health coverage for the employee on a pre-tax basis, and if the employee purchased coverage on an after-tax basis for the employee’s same-sex spouse under the employer’s health plan, the employee may claim a refund of income taxes paid on the premiums for the coverage of the employee’s spouse. This claim for a refund generally would be made through the filing of an amended Form 1040. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. For a discussion regarding refunds of Social Security and Medicare taxes, see Q&A #12 and Q&A #13.

Example. Employer sponsors a group health plan as part of a cafeteria plan with a calendar year plan year. The full cost of spousal and dependent coverage is paid by the employees. In the open enrollment period for the 2012 plan year, Employee C elected to purchase self-only health coverage through salary reduction under Employer’s cafeteria plan. On March 1, 2012, Employee C was married to same-sex spouse D. Employee C purchased health coverage for Spouse D through Employer’s group health plan beginning March 1, 2012. The premium paid by Employee C for Spouse D’s health coverage was $500 per month.

The amount in Box 1, “Wages, tips, other compensation,” of the 2012 Form W-2 provided by Employer to Employee C included the $5,000 ($500 per month x 10 months) of premiums paid by Employee C for Spouse D’s health coverage. Employee C filed Form 1040 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Employee C’s salary reduction election is treated as including the value of the same-sex spousal coverage purchased for Spouse D. Employee C may file an amended Form 1040 for the 2012 taxable year excluding the premiums paid for Spouse D’s health coverage ($5,000) from gross income.

Q12. In the situations described in Q&A #10 and Q&A #11, may the employer claim a refund for the Social Security taxes and Medicare taxes paid on the benefits? 

A12. Yes. If the period of limitations for filing a claim for refund is open, the employer may claim a refund of, or make an adjustment for, any overpayment of Social Security taxes and Medicare taxes. The requirements for filing a claim for refund or for making an adjustment for an overpayment of the employer and employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund. Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for overpayments of Social Security taxes and Medicare taxes paid on same-sex spouse benefits. 

Q13. In the situations described in Q&A #10 and Q&A #11, may the employer claim a refund or make an adjustment of income tax withholding that was withheld from the employee with respect to the benefits in prior years? 

A13. No. Claims for refund of overwithheld income tax for prior years cannot be made by employers. The employee may file for any refund of income tax due for prior years on Form 1040X, provided the period of limitations for claiming a refund has not expired. See Q&A #10 and Q&A #11.

Employers may make adjustments for income tax withholding that was overwithheld from an employee in the current year provided the employer has repaid or reimbursed the employee for the overwithheld income tax before the end of the calendar year.

Q14. If an employer cannot locate a former employee with a same-sex spouse who received the benefits described in Q&A #10 and Q&A #11, may the employer still claim a refund of the employer portion of the Social Security and Medicare taxes on the benefits?

A14. Yes, if the employer makes reasonable attempts to locate an employee who received the benefits described in Q&A #10 and Q&A #11 that were treated as wages but the employer is unable to locate the employee, the employer can claim a refund of the employer portion of Social Security and Medicare taxes, but not the employee portion. Also, if an employee is notified and given the opportunity to participate in the claim for refund of Social Security and Medicare taxes but declines in writing, the employer can claim a refund of the employer portion of the taxes, but not the employee portion. Employers can use the special administrative procedure set forth in Notice 2013-61 to file these claims.

Q15. If a sole proprietor employs his or her same-sex spouse in his or her business, can the sole proprietor get a refund of Social Security, Medicare and FUTA taxes on the wages that the sole proprietor paid to the same-sex spouse as an employee in the business?

A15. Services performed by an employee in the employ of his or her spouse are excluded from the definition of employment for purposes of the Federal Unemployment Tax Act (FUTA). Therefore, for all years for which the period of limitations is open, the sole proprietor can claim a refund of the FUTA tax paid on the compensation that the sole proprietor paid his or her same-sex spouse as an employee in the business. Services of a spouse are excluded from Social Security and Medicare taxes only if the services are not in the course of the employer's trade or business, or if it is domestic service in a private home of the employer.

Q16. What rules apply to qualified retirement plans pursuant to Rev. Rul. 2013-17?

A16. Qualified retirement plans are required to comply with the following rules pursuant to Rev. Rul. 2013-17:

  1. A qualified retirement plan must treat a same-sex spouse as a spouse for purposes of satisfying the federal tax laws relating to qualified retirement plans.
  2. For purposes of satisfying the federal tax laws relating to qualified retirement plans, a qualified retirement plan must recognize a same-sex marriage that was validly entered into in a jurisdiction whose laws authorize the marriage, even if the married couple lives in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages.
  3. A person who is in a registered domestic partnership or civil union is not  considered to be a spouse for purposes of applying the federal tax law requirements relating to qualified retirement plans, regardless of whether that person’s partner is of the opposite or same sex.

Q17. What are some examples of the consequences of these rules for qualified retirement plans?

A17. The following are some examples of the consequences of these rules:

  1. Plan A, a qualified defined benefit plan, is maintained by Employer X, which operates only in a state that does not recognize same-sex marriages. Nonetheless, Plan A must treat a participant who is married to a spouse of the same sex under the laws of a different jurisdiction as married for purposes of applying the qualification requirements that relate to spouses.
  2. Plan B is a qualified defined contribution plan and provides that the participant’s account must be paid to the participant’s spouse upon the participant’s death unless the spouse consents to a different beneficiary. Plan B does not provide for any annuity forms of distribution. Plan B must pay this death benefit to the same-sex surviving spouse of any deceased participant. Plan B is not required to provide this death benefit to a surviving registered domestic partner of a deceased participant. However, Plan B is allowed to make a participant’s registered domestic partner the default beneficiary who will receive the death benefit unless the participant chooses a different beneficiary.

Q18. As of when do the rules of Rev. Rul. 2013-17 apply to qualified retirement plans?

A18. Qualified retirement plans must comply with these rules as of Sept. 16, 2013. Although Rev. Rul. 2013-17 allows taxpayers to file amended returns that relate to prior periods in reliance on the rules in Rev. Rul. 2013-17 with respect to many matters, this rule does not extend to matters relating to qualified retirement plans. The IRS has not yet provided guidance regarding the application of Windsor and these rules to qualified retirement plans with respect to periods before Sept. 16, 2013.

Q19. Will the IRS issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Rul. 2013-17?

A19. The IRS intends to issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Rul. 2013-17.  It is expected that future guidance will address the following, among other issues:

  1. Plan amendment requirements (including the timing of any required amendments).
  2. Any necessary corrections relating to plan operations for periods before future guidance is issued.

Q20. Can a same-sex married couple elect to treat a jointly owned and operated unincorporated business as a Qualified Joint Venture?

A20. Yes. Spouses that wholly own and operate an unincorporated business and that meet certain other requirements may avoid Federal partnership tax treatment by electing to be a Qualified Joint Venture. For more information on Qualified Joint Ventures, see the tax topic “Husband and Wife Business” at http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Husband-and-Wife-Business.

Q21. In the situations described in FAQ #10 and FAQ #11, may the employee claim a refund for the social security and Medicare taxes paid on the benefits if the employer will not?

A21. Yes. If the period of limitations for filing a claim for refund is open and the employee has not been reimbursed by the employer for the Social Security and Medicare taxes and has not authorized the employer to file a claim for refund of those taxes on his or her behalf, the employee may claim a refund. The employee should seek a refund of Social Security and Medicare taxes from his or her employer first. However, if the employer indicates an intention not to file a claim or adjust the overpaid Social Security and Medicare taxes, the employee may claim a refund of any overpayment of employee Social Security and Medicare taxes by filing Form 843, Claim for Refund and Request for Abatement. The requirements for an employee filing a claim for refund of the employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 843. Employees should write “Windsor Claim” in dark, bold letters across the top margin of Form 843.

Q22. Is an employer that repays or reimburses an employee on or before Dec. 31, 2013, for an overpayment of Social Security and Medicare taxes and income tax withholding with respect to same-sex spouse benefits provided in 2013 required to obtain a written statement from the employee confirming the employee did not make a claim for refund of the overcollected taxes (or the claim was rejected) and will not make any future claim for refund or credit of the overcollected taxes?

A22. No. An employer using the first special administrative procedure under Notice 2013-61 (i.e., employer repays or reimburses an employee for 2013 overpayments of taxes on or before Dec. 31, 2013, and corrects the overpayment on the fourth quarter 2013 Form 941) does not need to obtain the written statement from its employee with respect to the 2013 overpayments. However, an employer using the second special administrative procedure under Notice 2013-61 (i.e., employer does not repay or reimburse an employee for an overpayment of taxes on or before Dec. 31, 2013, and corrects the overpayment on a Form 941-X) is required to obtain such written statement from each affected employee.

Q23. If an individual employed his or her same-sex spouse to perform domestic (household) services in the individual’s private home, can the individual get a refund of Social Security, Medicare and FUTA taxes on wages that the individual paid to the spouse for such service? If so, which forms should the individual use to claim refunds?

A23. Yes, if the period of limitations for filing a claim for refund is open, the individual can get a refund of Social Security, Medicare and FUTA taxes paid on remuneration for domestic services in the individual’s private home that were performed by his or her same sex spouse as the individual’s employee. If the taxes for these services were reported on Schedule H (Form 1040), Household Employment Taxes, and taxes were paid in connection with the Form 1040, the individual should file an amended Form 1040 to claim refund of those taxes together with an amended Schedule H. For information on filing an amended return, go to Tax Topic 308, Amended Returns, at http://www.irs.gov/taxtopics/tc308.html. If the Social Security and Medicare taxes for the domestic service were reported on Form 941, Employer’s QUARTERLY Federal Tax Return, the individual employer can use Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund, to claim a refund of these taxes. The requirements for filing a claim for refund or making an adjustment of the employer and employee portions of Social Security and Medicare taxes can be found in the Instructions for Form 941-X. Notice 2013-61 provides special administrative procedures for employers to file claims for refunds or make adjustments for an overpayment of social security taxes and Medicare taxes on same-sex spouse benefits. If the FUTA taxes for the domestic service were reported on Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, the individual employer can file an amended Form 940 for the prior year to obtain a refund. The previous year’s Form 940 should be used to claim a refund of FUTA taxes for that prior year. (Forms 940 for prior years may also be found at IRS.gov.)

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Page Last Reviewed or Updated: 07-Mar-2014

The I Need To File My 2006 Taxes For Free

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