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Tax 34. Tax   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. Tax El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. Tax Este capítulo le explica lo siguiente: Quién es un hijo calificado. Tax La cantidad del crédito. Tax Cómo se puede reclamar el crédito. Tax El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. Tax Si no está sujeto al pago de impuestos. Tax   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. Tax Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. Tax Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). Tax Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. Tax Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. Tax Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. Tax Ejemplo 1. Tax Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. Tax Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. Tax Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. Tax Ejemplo 2. Tax Su hija cumplió 8 años en el año 2013. Tax Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. Tax Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. Tax Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). Tax   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). Tax   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. Tax Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. Tax Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. Tax S. Tax Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Tax Hijo adoptivo. Tax   A un hijo adoptivo siempre se le trata como si fuera su hijo. Tax Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. Tax   Si usted es ciudadano o nacional de los EE. Tax UU. Tax y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. Tax Excepciones al tiempo vivido con usted. Tax   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. Tax Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. Tax   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. Tax Para detalles, vea Requisito de Residencia , en el capítulo 3. Tax Hijo calificado de más de una persona. Tax   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. Tax Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. Tax Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. Tax Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. Tax Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. Tax Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. Tax Vea Crédito Tributario Adicional por Hijos , más adelante. Tax Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. Tax Casados que presentan una declaración conjunta: $110,000. Tax Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. Tax Casados que presentan la declaración por separado: $55,000. Tax Ingresos brutos ajustados modificados. Tax   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. Tax En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. Tax ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. Tax Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. Tax Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. Tax Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. Tax   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. Tax Ingreso bruto ajustado. Tax   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. Tax Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. Tax No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. Tax Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. Tax Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. Tax Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. Tax Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. Tax Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. Tax Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. Tax El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. Tax Cómo se reclama el crédito tributario adicional por hijos. Tax   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. Tax Vea anteriormente el tema titulado Cómo Reclamar el Crédito . Tax Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. Tax Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. Tax Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. Tax La Parte I es independiente de las Partes II a la IV. Tax Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. Tax Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). Tax Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. Tax Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. Tax Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. Tax Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. Tax Prev  Up  Next   Home   More Online Publications
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The Tax

Tax Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Tax Your move is closely related to the start of work. Tax You meet the distance test. Tax You meet the time test. Tax After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Tax Retirees, survivors, and Armed Forces members. Tax   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Tax These rules are discussed later in this publication. Tax Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Tax Closely related in time. Tax   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Tax It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Tax    Figure A. Tax Illustration of Distance Test Please click here for the text description of the image. Tax Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Tax Example. Tax Your family moved more than a year after you started work at a new location. Tax You delayed the move for 18 months to allow your child to complete high school. Tax You can deduct your moving expenses. Tax Closely related in place. Tax   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Tax If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Tax Home defined. Tax   Your home means your main home (residence). Tax It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Tax It does not include other homes owned or kept up by you or members of your family. Tax It also does not include a seasonal home, such as a summer beach cottage. Tax Your former home means your home before you left for your new job location. Tax Your new home means your home within the area of your new job location. Tax Retirees or survivors. Tax   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Tax You must have worked outside the United States or be a survivor of someone who did. Tax See Retirees or Survivors Who Move to the United States, later. Tax Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Tax For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Tax You can use Worksheet 1 to see if you meet this test. Tax Worksheet 1. Tax Distance Test   Note. Tax Members of the Armed Forces may not have to meet this test. Tax See Members of the Armed Forces. Tax     1. Tax Enter the number of miles from your old home to your new workplace 1. Tax miles 2. Tax Enter the number of miles from your old home to your old workplace 2. Tax miles 3. Tax Subtract line 2 from line 1. Tax If zero or less, enter -0- 3. Tax miles 4. Tax Is line 3 at least 50 miles? □ Yes. Tax You meet this test. Tax  □ No. Tax You do not meet this test. Tax You cannot deduct your moving expenses. Tax The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Tax The distance test considers only the location of your former home. Tax It does not take into account the location of your new home. Tax See Figure A, earlier. Tax Example. Tax You moved to a new home less than 50 miles from your former home because you changed main job locations. Tax Your old main job location was 3 miles from your former home. Tax Your new main job location is 60 miles from that home. Tax Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Tax First job or return to full-time work. Tax   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Tax   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Tax Armed Forces. Tax   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Tax See Members of the Armed Forces, later. Tax Main job location. Tax   Your main job location is usually the place where you spend most of your working time. Tax This could be your office, plant, store, shop, or other location. Tax If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Tax Union members. Tax   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Tax More than one job. Tax   If you have more than one job at any time, your main job location depends on the facts in each case. Tax The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Tax    Table 1. Tax Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Tax . Tax . Tax THEN you satisfy the time test by meeting the. Tax . Tax . Tax an employee 39-week test for employees. Tax self-employed 78-week test for self-employed persons. Tax both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Tax Your principal place of work  determines which test applies. Tax both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Tax Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Tax The time test for employees. Tax The time test for self-employed persons. Tax Both of these tests are explained below. Tax See Table 1, below, for a summary of these tests. Tax You can deduct your moving expenses before you meet either of the time tests. Tax See Time Test Not Yet Met, later. Tax Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Tax Full-time employment depends on what is usual for your type of work in your area. Tax For purposes of this test, the following four rules apply. Tax You count only your full-time work as an employee, not any work you do as a self-employed person. Tax You do not have to work for the same employer for all 39 weeks. Tax You do not have to work 39 weeks in a row. Tax You must work full time within the same general commuting area for all 39 weeks. Tax Temporary absence from work. Tax   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Tax You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Tax Seasonal work. Tax   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Tax For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Tax    Figure B. Tax Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Tax Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Tax For purposes of the time test for self-employed persons, the following three rules apply. Tax You count any full-time work you do either as an employee or as a self-employed person. Tax You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Tax You must work within the same general commuting area for all 78 weeks. Tax Example. Tax You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Tax You pay moving expenses in 2013 and 2014 in connection with this move. Tax On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Tax Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Tax You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Tax You have until December 1, 2015, to satisfy this requirement. Tax Self-employment. Tax   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Tax You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Tax Full-time work. Tax   You can count only those weeks during which you work full time as a week of work. Tax Whether you work full time during any week depends on what is usual for your type of work in your area. Tax For example, you are a self-employed dentist and maintain office hours 4 days a week. Tax You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Tax Temporary absence from work. Tax   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Tax Seasonal trade or business. Tax   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Tax The off-season must be less than 6 months and you must work full time before and after the off-season. Tax Example. Tax You own and operate a motel at a beach resort. Tax The motel is closed for 5 months during the off-season. Tax You work full time as the operator of the motel before and after the off-season. Tax You are considered self-employed on a full-time basis during the weeks of the off-season. Tax   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Tax Example. Tax Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Tax He generally worked at the shop about 40 hours each week. Tax Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Tax Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Tax    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Tax Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Tax However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Tax Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Tax You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Tax If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Tax See When To Deduct Expenses later, for more details. Tax Failure to meet the time test. Tax    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Tax Example. Tax You arrive in the general area of your new job location, as an employee, on September 15, 2013. Tax You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Tax If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Tax Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Tax You are in the Armed Forces and you moved because of a permanent change of station. Tax See Members of the Armed Forces , later. Tax Your main job location was outside the United States and you moved to the United States because you retired. Tax See Retirees or Survivors Who Move to the United States, later. Tax You are the survivor of a person whose main job location at the time of death was outside the United States. Tax See Retirees or Survivors Who Move to the United States, later. Tax Your job at the new location ends because of death or disability. Tax You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Tax For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Tax Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Tax However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Tax If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Tax United States defined. Tax   For this section of this publication, the term “United States” includes the possessions of the United States. Tax Retirees who were working abroad. Tax   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Tax However, both your former main job location and your former home must have been outside the United States. Tax Permanently retired. Tax   You are considered permanently retired when you cease gainful full-time employment or self-employment. Tax If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Tax Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Tax Decedents. Tax   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Tax The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Tax   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Tax For more information, see Publication 559, Survivors, Executors, and Administrators. Tax Survivors of decedents who were working abroad. Tax   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Tax The move is to a home in the United States. Tax The move begins within 6 months after the decedent's death. Tax (When a move begins is described below. Tax ) The move is from the decedent's former home. Tax The decedent's former home was outside the United States. Tax The decedent's former home was also your home. Tax When a move begins. Tax   A move begins when one of the following events occurs. Tax You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Tax Your household goods and personal effects are packed and on the way to your home in the United States. Tax You leave your former home to travel to your new home in the United States. Tax Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Tax You cannot deduct any expenses for meals. Tax Reasonable expenses. Tax   You can deduct only those expenses that are reasonable for the circumstances of your move. Tax For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Tax If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Tax Example. Tax Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Tax On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Tax Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Tax Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Tax Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Tax Travel by car. Tax   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Tax Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Tax You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Tax Member of your household. Tax   You can deduct moving expenses you pay for yourself and members of your household. Tax A member of your household is anyone who has both your former and new home as his or her home. Tax It does not include a tenant or employee, unless that person is your dependent. Tax Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Tax Your move may be from one U. Tax S. Tax location to another or from a foreign country to the United States. Tax Household goods and personal effects. Tax   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Tax For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Tax   If you use your own car to move your things, see Travel by car, earlier. Tax   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Tax   You can deduct the cost of shipping your car and your household pets to your new home. Tax   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Tax Your deduction is limited to the amount it would have cost to move them from your former home. Tax Example. Tax Paul Brown has been living and working in North Carolina for the last 4 years. Tax Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Tax Paul got a job in Washington, DC. Tax It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Tax It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Tax He can deduct only $1,800 of the $3,000 he paid. Tax The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Tax You cannot deduct the cost of moving furniture you buy on the way to your new home. Tax   Storage expenses. Tax   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Tax Travel expenses. Tax   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Tax This includes expenses for the day you arrive. Tax    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Tax   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Tax   The members of your household do not have to travel together or at the same time. Tax However, you can only deduct expenses for one trip per person. Tax If you use your own car, see Travel by car, earlier. Tax Example. Tax   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Tax Josh drove the family car to Washington, DC, a trip of 1,100 miles. Tax His expenses were $264. Tax 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Tax 00. Tax One week later, Robyn flew from Minneapolis to Washington, DC. Tax Her only expense was her $400 plane ticket. Tax The Blacks' deduction is $854. Tax 00 (Josh's $454. Tax 00 + Robyn's $400). Tax Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Tax You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Tax Deductible expenses. Tax   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Tax The cost of moving household goods and personal effects from your former home to your new home. Tax The cost of traveling (including lodging) from your former home to your new home. Tax The cost of moving household goods and personal effects to and from storage. Tax The cost of storing household goods and personal effects while you are at the new job location. Tax The first two items were explained earlier under Moves to Locations in the United States . Tax The last two items are discussed, later. Tax Moving goods and effects to and from storage. Tax   You can deduct the reasonable expenses of moving your personal effects to and from storage. Tax Storage expenses. Tax   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Tax Moving expenses allocable to excluded foreign income. Tax   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Tax You may also be able to claim a foreign housing exclusion or deduction. Tax If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Tax    Publication 54, Tax Guide for U. Tax S. Tax Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Tax You can get the publication from most U. Tax S. Tax embassies and consulates, or see How To Get Tax Help at the end of this publication. Tax Nondeductible Expenses You cannot deduct the following items as moving expenses. Tax Any part of the purchase price of your new home. Tax Car tags. Tax Driver's license. Tax Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Tax Expenses of entering into or breaking a lease. Tax Home improvements to help sell your home. Tax Loss on the sale of your home. Tax Losses from disposing of memberships in clubs. Tax Mortgage penalties. Tax Pre-move househunting expenses. Tax Real estate taxes. Tax Refitting of carpet and draperies. Tax Return trips to your former residence. Tax Security deposits (including any given up due to the move). Tax Storage charges except those incurred in transit and for foreign moves. Tax No double deduction. Tax   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Tax You must decide if your expenses are deductible as moving expenses or as business expenses. Tax For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Tax In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Tax   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Tax Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Tax It covers reimbursements for any of your moving expenses discussed in this publication. Tax It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Tax Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Tax For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Tax Your employer should tell you what method of reimbursement is used and what records are required. Tax Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Tax Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Tax Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Tax You must adequately account to your employer for these expenses within a reasonable period of time. Tax You must return any excess reimbursement or allowance within a reasonable period of time. Tax Adequate accounting. Tax   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Tax Documentation includes receipts, canceled checks, and bills. Tax Reasonable period of time. Tax   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Tax However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Tax You receive an advance within 30 days of the time you have an expense. Tax You adequately account for your expenses within 60 days after they were paid or incurred. Tax You return any excess reimbursement within 120 days after the expense was paid or incurred. Tax You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Tax Excess reimbursement. Tax   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Tax Returning excess reimbursements. Tax   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Tax Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Tax For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Tax You meet accountable plan rules. Tax   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Tax Instead, your employer should include the reimbursements in box 12 of your Form W-2. Tax Example. Tax You lived in Boston and accepted a job in Atlanta. Tax Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Tax Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Tax If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Tax You do not meet accountable plan rules. Tax   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Tax   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Tax The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Tax Reimbursement of nondeductible expenses. Tax   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Tax The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Tax If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Tax Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Tax In addition, the following payments will be treated as paid under a nonaccountable plan. Tax Excess reimbursements you fail to return to your employer. Tax Reimbursements of nondeductible expenses. Tax See Reimbursement of nondeductible expenses, earlier. Tax If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Tax This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Tax If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Tax Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Tax Your employer will report the total in box 1 of your Form W-2. Tax Example. Tax To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Tax Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Tax Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Tax These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Tax Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Tax See Reimbursements included in income, later. Tax Reimbursements excluded from income. Tax   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Tax These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Tax Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Tax    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Tax Expenses deducted in earlier year. Tax   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Tax Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Tax Reimbursements included in income. Tax   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Tax See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Tax Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Tax This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Tax It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Tax Reimbursement for deductible and nondeductible expenses. Tax    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Tax Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Tax Amount of income tax withheld. Tax   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Tax It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Tax   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Tax The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Tax Estimated tax. Tax    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Tax For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Tax How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Tax For a quick overview, see Table 2, later. Tax Form 3903 Use Form 3903 to figure your moving expense deduction. Tax Use a separate Form 3903 for each move for which you are deducting expenses. Tax Do not file Form 3903 if all of the following apply. Tax You moved to a location outside the United States in an earlier year. Tax You are claiming only storage fees while you were away from the United States. Tax Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Tax Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Tax If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Tax Completing Form 3903. Tax   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Tax If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Tax Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Tax This excluded amount should be identified on Form W-2, box 12, with code P. Tax Expenses greater than reimbursement. Tax   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Tax This is your moving expense deduction. Tax Expenses equal to or less than reimbursement. Tax    If line 3 is equal to or less than line 4, you have no moving expense deduction. Tax Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Tax Table 2. Tax Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Tax . Tax . Tax AND you have. Tax . Tax . Tax THEN. Tax . Tax . Tax your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Tax your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Tax your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Tax your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Tax no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Tax * * See Deductible Moving Expenses, earlier, for allowable expenses. Tax    Where to deduct. Tax   Deduct your moving expenses on Form 1040, line 26. Tax The amount of moving expenses you can deduct is shown on Form 3903, line 5. Tax    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Tax   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Tax Expenses not reimbursed. Tax   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Tax Example. Tax In December 2012, your employer transferred you to another city in the United States, where you still work. Tax You are single and were not reimbursed for your moving expenses. Tax In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Tax In January 2013, you paid for travel to the new city. Tax You can deduct these additional expenses on your 2013 tax return. Tax Expenses reimbursed. Tax   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Tax If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Tax See Choosing when to deduct, next. Tax   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Tax Choosing when to deduct. Tax   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Tax How to make the choice. Tax   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Tax    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Tax Illustrated Example Tom and Peggy Smith are married and have two children. Tax They owned a home in Detroit where Tom worked. Tax On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Tax Peggy flew to San Diego on March 1 to look for a new home. Tax She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Tax The Smiths sold their Detroit home for $1,500 less than they paid for it. Tax They contracted to have their personal effects moved to San Diego on April 3. Tax The family drove to San Diego where they found that their new home was not finished. Tax They stayed in a nearby motel until the house was ready on May 1. Tax On April 10, Tom went to work in the San Diego plant where he still works. Tax Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Tax ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Tax His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Tax Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Tax The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Tax His employer identified this amount with code P. Tax The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Tax Tom must include this amount on Form 1040, line 7. Tax The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Tax Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Tax To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Tax Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Tax He also enters his deduction, $1,200, on Form 1040, line 26. Tax Nondeductible expenses. Tax   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Tax Item 1 — pre-move househunting expenses of $524. Tax Item 2 — the $25,000 down payment on the San Diego home. Tax If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Tax Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Tax The commission is used to figure the gain or loss on the sale. Tax Item 4 — the $1,500 loss on the sale of the Detroit home. Tax Item 6 — the $320 expense for meals while driving to San Diego. Tax (However, the lodging and car expenses are deductible. Tax ) Item 7 — temporary living expenses of $3,730. Tax    This image is too large to be displayed in the current screen. Tax Please click the link to view the image. Tax 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Tax You can deduct your unreimbursed moving expenses. Tax 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. Tax The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Tax Spouse and dependents. Tax   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Tax   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Tax Services or reimbursements provided by government. Tax   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Tax In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Tax However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Tax   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Tax You can deduct the expenses that are more than your reimbursements. Tax See Deductible Moving Expenses, earlier. Tax How to complete Form 3903 for members of the Armed Forces. Tax    Take the following steps. Tax Complete lines 1 through 3 of the form, using your actual expenses. Tax Do not include any expenses for moving services provided by the government. Tax Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Tax Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Tax Do not include the value of moving or storage services provided by the government. Tax Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Tax Complete line 5. Tax If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Tax This is your moving expense deduction. Tax If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Tax Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Tax If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Tax    Do not deduct any expenses for moving or storage services provided by the government. Tax How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Tax Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Tax Free help with your tax return. Tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax To find the nearest VITA or TCE site, visit IRS. Tax gov or call 1-800-906-9887. Tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax aarp. Tax org/money/taxaide or call 1-888-227-7669. Tax   For more information on these programs, go to IRS. Tax gov and enter “VITA” in the search box. Tax Internet. Tax IRS. Tax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax Apply for an Employer Identification Number (EIN). Tax Go to IRS. Tax gov and enter Apply for an EIN in the search box. Tax Request an Electronic Filing PIN by going to IRS. Tax gov and entering Electronic Filing PIN in the search box. Tax Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax Check the status of your amended return. Tax Go to IRS. Tax gov and enter Where's My Amended Return in the search box. Tax Download forms, instructions, and publications, including some accessible versions. Tax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax gov or IRS2Go. Tax Tax return and tax account transcripts are generally available for the current year and past three years. Tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax gov. Tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax gov. Tax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax gov or IRS2Go. Tax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax gov. Tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax AARP offers the Tax-Aide counseling program as part of the TCE program. Tax Visit AARP's website to find the nearest Tax-Aide location. Tax Research your tax questions. Tax Search publications and instructions by topic or keyword. Tax Read the Internal Revenue Code, regulations, or other official guidance. Tax Read Internal Revenue Bulletins. Tax Sign up to receive local and national tax news by email. Tax Phone. Tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax Call to locate the nearest volunteer help site, 1-800-906-9887. Tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax Most VITA and TCE sites offer free electronic filing. Tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Tax You should receive your order within 10 business days. Tax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax Call to ask tax questions, 1-800-829-1040. Tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax gsa. Tax gov/fedrelay. Tax Walk-in. Tax You can find a selection of forms, publications and services — in-person, face-to-face. Tax Products. Tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax Services. Tax You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Tax No appointment is necessary—just walk in. Tax Before visiting, check www. Tax irs. Tax gov/localcontacts for hours of operation and services provided. Tax Mail. Tax You can send your order for forms, instructions, and publications to the address below. Tax You should receive a response within 10 business days after your request is received. Tax  Internal Revenue Service 1201 N. Tax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax You face (or your business is facing) an immediate threat of adverse action. Tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax Here's why we can help: TAS is an independent organization within the IRS. Tax Our advocates know how to work with the IRS. Tax Our services are free and tailored to meet your needs. Tax We have offices in every state, the District of Columbia, and Puerto Rico. Tax How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Tax irs. Tax gov/advocate, or call us toll-free at 1-877-777-4778. Tax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax irs. Tax gov/sams. Tax Low Income Taxpayer Clinics. Tax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax Visit www. Tax TaxpayerAdvocate. Tax irs. Tax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax Prev  Up  Next   Home   More Online Publications