IRS Releases Publication 3 (2016), Armed Forces' Tax Guide

 

TIP: For 2016, the standard mileage rate is 54 cents a mile for all business miles driven. This rate is adjusted periodically.

Travel Expenses

You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home.

What if I am on a permanent duty assignment? If you are a member of the U.S. Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. You cannot deduct your expenses for meals and lodging while at your permanent duty station. 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.

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.

When am I considered to be away from home? Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. 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.

What type of travel expenses can I deduct? To be deductible, your travel expenses must be work related. You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty.

Examples of deductible travel expenses include the following.

 

These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier.

What if I travel to a temporary work location? 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.

What makes employment at a work location temporary? 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.

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. 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.

CAUTION: 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. However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. These are nondeductible commuting costs.

Can I deduct the expenses of commuting from my home to my regular workplace? The expenses of getting to and from your regular place of work (commuting) are not deductible.

What if I travel to an Armed Forces reserve unit meeting? 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. You can deduct the expense of getting from one workplace to the other. 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. In this case, your transportation generally is a nondeductible commuting expense. 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.

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. If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. If you travel more than 100 miles to get to the meeting, you may be able to take the expenses as an adjustment to income on Form 1040, line 24. See Travel Expenses of Armed Forces Reservists under Adjustments to Income, earlier.

Uniforms

You usually cannot deduct the expenses for uniform cost and upkeep. Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty.

Can I ever deduct my uniform expenses? 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.

Are there specific uniform expenses I can deduct? You can deduct unreimbursed expenses for the cost and upkeep of the following articles.

 

• Military battle dress uniforms and utility uniforms that you cannot wear when off duty.

• Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords.

• Reservists' uniforms if you can wear the uniform only while performing duties as a reservist.

 

Professional Dues

You can deduct unreimbursed dues paid to professional societies directly related to your military position. However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club.

Example. Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers.

Education Expenses

You can deduct the unreimbursed costs of qualifying work-related education. You can deduct these expenses even if the education could lead to a degree. Qualifying work-related education expenses are discussed below, but if you need more details on these expenses, see Pub. 970.

Is my education qualifying work-related education? Qualifying work-related education is education that meets at least one of the following two tests.

 

However, even if the education meets one or both of the above tests, it is not qualifying education if it:

 

Example 1. Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. She took an advanced finance course. She already meets the minimum qualifications for her job. By taking the course, she is improving skills in her current position. The course does not qualify her for a new trade or business. She can deduct educational expenses that are more than the educational allowance she received.

Example 2. Major Williams worked in the military base legal office as a legal intern. He was placed in excess leave status by his employer to attend law school. He paid all his educational expenses and was not reimbursed. After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. 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.

Can I deduct travel expenses incurred to obtain education? If you travel to obtain qualifying work-related education, you can deduct the costs of travel if the main purpose of the trip is to obtain the education. Your deductible travel costs will include meals (subject to the 50% limit) and lodging.

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.

See Travel Expenses, earlier, for more information on that topic.

Can I deduct transportation expenses incurred to obtain education? If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car.

See Transportation Expenses, earlier, for more information on that topic.

Repayments to Your Employer

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. Where you report the repayment on your tax return will depend on the amount of the repayment.

Repayment of $3,000 or less. If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23.

Repayment is over $3,000. If the amount you repaid was more than $3,000, see Repayments in Pub. 525.

Credits

After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. This section discusses the Child Tax Credit, Additional Child Tax Credit, Earned Income Credit, and Credit for Excess Social Security Tax Withheld. For information on other credits, see your tax form instructions.

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. See How Much Can I Claim As a Child Tax Credit, later.

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. The additional child tax credit is discussed later.

CAUTION: The child tax credit is not the same as the credit for child and dependent care expenses. See Pub. 503 for information on the credit for child and dependent care expenses.

Can I claim the child tax credit if I don't have an SSN or ITIN? If you don't have an SSN or ITIN by the due date of your 2016 return (including extensions), you can't claim the child tax credit on either your original or an amended 2016 return, even if you later get an SSN (or ITIN).

Is My Child a Qualifying Child?

Your child is a qualifying child for purposes of the child tax credit if your child meets all seven of the following conditions.

 

Your child must meet all seven conditions. If the child was adopted, see Adopted child, later.

For each qualifying child, you must check the box on Form 1040A, line 6c, column (4).

Are there exceptions to the time lived with you requirement? A child is considered to have lived with you for all of 2016 if the child was born or died in 2016 and your home was this child's home for the entire time he or she was alive. This is true even if the child was not alive for half of 2016. Temporary absences by you or the child for special circumstances are not counted. Special circumstances includes absences for school, vacation, business, medical care, military service, or detention in a juvenile facility. These temporary absences count as time the child lived with you.

There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see Pub. 501.

What if my child is the qualifying child of more than one person? A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see Pub. 501.

Adopted child. Your adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. If you are a U.S. citizen or U.S. national and your adopted child lived with you as a member of your household all year, that child meets Condition 7.

How Much Can I Claim As a Child Tax Credit?

The maximum amount you can claim for the credit is $1,000 for each qualifying child.

What factors affect the amount of my child tax credit? You must reduce your child tax credit if either (1) or (2) below applies.

Modified AGI. 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.

 

If you do not have any of the above, your modified AGI is the same as your AGI.

Claiming the Credit

To claim the child tax credit, you must file Form 1040 or Form 1040A. For each qualifying child, you must check the box on Form 1040 or Form 1040A, line 6c, column (4). For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A, especially the Child Tax Credit Worksheet in those instructions. Also attach Schedule 8812, Child Tax Credit, if required.

You and each qualifying child must have the required taxpayer identification number. If you didn't have an SSN (or ITIN) by the due date of your 2016 return (including extensions), you can't claim the child tax credit on either your original or an amended 2016 return, even if you later get an SSN (or ITIN). Also, no credit is allowed on either your original or an amended 2016 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your 2016 return (including extensions), even if that child later gets one of those numbers.

Additional Child Tax Credit

If you aren't able to claim the full amount of the child tax credit, you might be eligible for the additional child tax credit. The additional child tax credit is for certain individuals who get less than the full amount of the child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax.

You can't claim the additional child tax credit if you file Form 2555-EZ, Foreign Earned Income Exclusion. The discussion above explains the child tax credit. For more information on the additional child tax credit, see the instructions for Form 1040 or Form 1040A, and Schedule 8812 (Form 1040).

Earned Income Credit

The earned income credit (EIC) is a credit for certain persons who work. The credit reduces the amount of tax you owe (if any). It may also give you a refund.

You must satisfy certain criteria in order to claim the earned income credit. The criteria you must meet depends on whether you have a qualifying child. Detailed information is provided in Claiming the EIC If I Have a Qualifying Child and Claiming the EIC If I Don't Have a Qualifying Child, later.

CAUTION: If you claim the EIC and it is later disallowed, you may have to complete an additional form if you want to claim the credit in a following year. See chapter 5 in Pub. 596 for more information, including how to claim the EIC after disallowance.

Can I claim the EIC if I don't have a social security number? If you don't have a social security number (an SSN) by the due date of your 2016 return (including extensions), you can't claim the EIC on either your original or an amended 2016 return, even if you later get an SSN.

Claiming the EIC If I Have a Qualifying Child

If you have a qualifying child (defined later), you must satisfy all nine of the following rules to claim the earned income credit.

 

How to report. If you satisfy all these rules, fill out Form 1040 or Form 1040A.

Qualifying child. Your child is a qualifying child if your child passes four tests and has a social security number as required in Social security number of child, later. The four tests are:

 

Each test, and the social security number requirement, are discussed below.

Relationship test. In order to be classified as a qualifying child, your child must pass the relationship test. Your child passes this test if the child is your:

 

An adopted child is always treated as your own child. The term "adopted child" includes a child who was lawfully placed with you for legal adoption.

Your foster child, for the relationship test, is a child placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. An authorized placement agency includes a state or local government agency. It also includes a tax-exempt organization licensed by a state. In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children.

Age test. In order to be classified as a qualifying child, your child must pass the age test. A child passes the age test if he or she is in at least one of the following categories.

 

Full-time student. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance.

To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year:

 

The 5 calendar months need not be consecutive.

A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC.

Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students.

Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply.

 

Residency test. In order to be classified as a qualifying child, your child must pass the residency test. A child passes the residency test if he or she has lived with you in the United States for more than half of 2016.

The United States includes the 50 states and the District of Columbia. It does not include Puerto Rico or U.S. possessions such as Guam.

U.S. military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days.

A child who was born or died in 2016 is treated as having lived with you for more than half of 2016 if your home was the child's home for more than half of the time he or she was alive in 2016.

Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you.

A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. This treatment applies for all years until the child is returned. However, the last year this treatment can apply is the earlier of:

 

If your qualifying child has been kidnapped and meets these requirements, enter "KC," instead of a number, on line 6 of Schedule EIC.

Joint return test. In order to be classified as a qualifying child, your child must satisfy the joint return test. There are two parts to this test. First, the child cannot file a joint return for the year (unless the joint return is filed only as a claim for refund).

Second, if your child was married at the end of the year, he or she cannot be your qualifying child unless either:

 

Social security number of child. In order to be classified as a qualifying child, your child must have a valid social security number (SSN) unless the child was born and died in 2016. If a child didn't have an SSN by the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the EIC on either your original or an amended 2016 return, even if that child later gets an SSN. You cannot claim the EIC on the basis of a qualifying child if: If you have more than one qualifying child and only one has a valid SSN, you can claim the EIC only on the basis of that one child.

More information. For more information, see Pub. 596.

Claiming the EIC If I Don't Have a Qualifying Child

If you do not have a qualifying child, you can take the credit if you satisfy all 11 of the following rules.

 

How to report. If you satisfy all 11 of these rules, fill out the EIC worksheet in your tax form instructions to figure the amount of your credit.

More information. For more information, see Pub. 596.

How Do I Figure My Earned Income?

When figuring your earned income for the EIC, you must know what counts as earned income as well as what doesn't count as earned income. Both categories of income are described below.

What is included in my earned income for the EIC? For purposes of the earned income credit, earned income includes the following.

 

Can I treat my nontaxable combat pay as earned income? You can elect to include your nontaxable combat pay in earned income for the earned income credit. If you make the election, you must include in earned income all nontaxable combat pay you received. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. The amount of your nontaxable combat pay should be shown on your Form W-2 in box 12 with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your EIC.

Figure the credit with and without your nontaxable combat pay before making the election. Whether the election increases or decreases your EIC depends on your total earned income, filing status, and number of qualifying children. If your earned income without your combat pay is less than the amount shown below for your number of children, you may benefit from electing to include your nontaxable combat pay in earned income and you should figure the credit both ways. If your earned income without your combat pay is equal to or more than these amounts, you will not benefit from including your combat pay in your earned income.

 

The following examples illustrate the effect of including nontaxable combat pay in earned income for the EIC.

Example 1--election increases the EIC. George and Janice are married and will file a joint return. They have one qualifying child. George was in the Army and earned $15,000 ($5,000 taxable wages + $10,000 nontaxable combat pay). Janice worked part of the year and earned $2,000. Their taxable earned income and AGI are both $7,000. George and Janice qualify for the earned income credit and fill out the Earned Income Credit (EIC) Worksheet in the Form 1040A instructions and Schedule EIC.

When they complete the worksheet without adding the nontaxable combat pay to their earned income, they find their credit to be $2,389. When they complete the EIC worksheet with the nontaxable combat pay added to their earned income, they find their credit to be $3,373. Because making the election will increase their EIC, they elect to add the nontaxable combat pay to their earned income for the EIC. They enter $3,373 on line 38a of their Form 1040A and enter the amount of their nontaxable combat pay on line 38b.

Example 2--election does not increase the EIC. The facts are the same as in Example 1 except George had nontaxable combat pay of $23,000. When George and Janice add their nontaxable combat pay to their earned income, they find their credit to be $1,482. Because the credit they can get if they do not add the nontaxable combat pay to their earned income is $2,389, they decide not to make the election. They enter $2,389 on line 38a of their Form 1040A.

What isn't earned income for the EIC? When figuring your earned income for purposes of the earned income credit, don't include any of these amounts.

 

IRS Can Figure Your Credit for You

There are certain instructions you must follow before the IRS can figure the credit for you. See IRS Will Figure the EIC for You in Pub. 596.

Credit for Excess Social Security Tax Withheld

Most employers must withhold social security tax from your wages. If you worked for two or more employers in 2016 and you earned more than $118,500, you may be able to take the credit for excess social security tax withheld. The maximum amount of social security tax that should have been withheld for 2016 is $7,347.00. You are eligible for the credit for excess social security tax withheld only if you had more than one employer. You should use the Credit for Excess Social Security Tax Withheld Worksheet later to figure your credit.

CAUTION: All wages are subject to Medicare tax withholding.

What if one of my employers withheld more than $7,347.00? If any one employer withheld more than $7,347.00 in social security taxes in 2016, you can't take a credit for the excess social security tax withheld over $7,347.00 by that employer. The employer should adjust the tax for you. If the employer does not adjust the over-collection, you can file a claim for refund using Form 843, Claim for Refund and Request for Abatement.

Joint return. If you are filing a joint return, you cannot add the social security tax withheld from your spouse's wages to the amount withheld from your wages in determining whether you or your spouse had excess social security tax withheld. You must figure the withholding separately for you and your spouse to determine if either of you has excess withholding.

Credit for Excess Social Security Tax Withheld Worksheet. You can use the Credit for Excess Social Security Tax Withheld Worksheet to figure your credit for excess social security tax withheld on wages in 2016 only if you had no wages in 2016 from employers that were railroads. If you worked for a railroad employer in 2016, see Do I calculate my credit differently if I am a railroad employee? next.

Do I calculate my credit differently if I am a railroad employee? If you work for a railroad employer, the discussion in this section doesn't apply to you. Your railroad employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3 of Pub. 505 for more information.

Credit for Excess Social Security Tax Withheld Worksheet

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 * If you received wages from a railroad employer, you can't use this

 

 worksheet. See Do I calculate my credit differently if I am a railroad

 

 employee, earlier.

 

 * If you had only one employer, do not use this worksheet. Instead see

 

 What if one of my employers withheld more than $7,347.00, earlier.

 

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 1. Add all social security tax withheld (but not more

 

    than $7,347.00 for each employer). Enter the total

 

    here                                                   1. ________

 

 2. Enter any uncollected social security tax on wages,

 

    tips, or group-term life insurance included in the

 

    total on Form 1040, line 58                            2. ________

 

 3. Add lines 1 and 2. If $7,347.00 or less, stop here.

 

    You cannot take the credit                             3. ________

 

 4. Social security tax limit                              4. 7,347.00

 

 5. Subtract line 4 from line 3. This is your excess

 

    social security tax withheld credit. Enter the

 

    result here and on Form 1040, line 71 (or

 

    Form 1040A, line 46)                                   5. ________

 

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How to take the credit. For Form 1040 filers, enter the credit on Form 1040, line 71. For Form 1040A filers, follow the instructions for line 46.

First-Time Homebuyer Credit Repayment

The first-time homebuyer credit is not available for homes purchased after 2011. 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.

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. 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. If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments.

For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions.

Forgiveness of Decedent's Tax Liability

Tax liability can be forgiven if a member of the U.S. Armed Forces dies:

 

What does tax forgiveness mean? When there is tax forgiveness, the following occurs.

 

How Do I Make a Claim for Tax Forgiveness, later, provides details.

Combat Zone Related Forgiveness

Combat zone related forgiveness occurs when an individual meets both of the following criteria.

 

Except as limited in Deadline for Filing a Claim for Tax Forgiveness, later, forgiveness applies to:

 

In addition, any unpaid taxes for years ending before the member began service in a combat zone will be forgiven and any of those taxes that are paid after the date of death will be refunded.

The beneficiary or trustee of the estate of a deceased servicemember does not have to pay tax on any amount received that would have been included (had the servicemember not died) in the deceased member's gross income for the year of death.

Service outside combat zone. These rules also apply to a member of the Armed Forces serving outside the combat zone if the service:

 

For a description of combat zone, see Combat Zone Defined, earlier, under Combat Pay Exclusion.

Missing status. The date of death for a member of the Armed Forces who was in a missing status (missing in action or prisoner of war) is the date his or her name is removed from missing status for military pay purposes. This is true even if death actually occurred earlier.

Terrorist or Military Action Related Forgiveness

Terrorist or military action related forgiveness occurs when an individual meets both of the following criteria.

 

Except as limited in Deadline for Filing a Claim for Tax Forgiveness, later, forgiveness applies to:

 

A terrorist or military action is any terrorist activity primarily directed against the United States or its allies or any military action involving the U.S. Armed Forces and resulting from violence or aggression against the United States or its allies (or threat thereof).

Any multinational force in which the United States participates is considered an ally of the United States.

The beneficiary or trustee of the estate of a deceased servicemember does not have to pay tax on any amount received that would have been included (had the servicemember not died) in the deceased member's gross income for the year of death.

Example. Army Private John Kane died in 2016 of wounds incurred in a terrorist attack in 2015. His income tax liability is forgiven for all tax years from 2014 through 2016.

How Do I Make a Claim for Tax Forgiveness?

How Is Tax Forgiveness Claimed?

If the decedent's tax liability is forgiven, the personal representative should take the following steps.

Step 1: File the proper form. The form filed to claim the tax forgiveness depends on whether a return has already been filed for the tax year.

 

Step 2: Properly identify the return. Properly identify the return by providing the conflict or action on which the claim for tax forgiveness is based.

 

Step 3: Include a Before and After Tax Forgiveness Computation. Include an attachment with a computation of the decedent's tax liability before any amount is forgiven and the amount that is to be forgiven. For computations when the decedent has filed joint returns or the spouse has filed as married filing separately, see below.

Computation when the decedent filed joint returns. Only the decedent's part of the joint income tax liability is eligible for the refund or tax forgiveness. To determine the decedent's part, the person filing the claim must:

 

The amount in (3) is the decedent's tax liability that is eligible for the refund or tax forgiveness. If you are unable to complete this process, you should attach a statement of all income and deductions, indicating the part that belongs to each spouse. The IRS will determine the amount eligible for forgiveness.

Computation when in a community property state. If the decedent's legal residence was in a community property state and the spouse reported half the military pay on a separate return, the spouse can get a refund of taxes paid on his or her share of the pay for the years involved. The forgiveness of unpaid tax on the military pay also would apply to the half owed by the spouse for the years involved. See Community Property, earlier, for a discussion of community property.

Step 4: Provide Form 1310, if required. Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, must accompany the return unless the person filing the return is:

 

Step 5: Provide the death certification. The death certification must come from the proper agency.

For military and civilian employees of the Department of Defense, certification must be made by the Department on DD Form 1300, Report Of Casualty.

For civilian employees of all other agencies who are killed overseas, certification must be a letter signed by the Director General of the Foreign Service, Department of State, or his or her delegate. The certification must include the deceased individual's name and social security number, the date of injury, the date of death, and a statement that the individual died as the result of a terrorist or military action. If the individual died as a result of a terrorist or military action outside the United States, the statement also must include the fact that the individual was a U.S. employee on the date of injury and on the date of death.

Can I get more time to file if I don't have enough tax information by the deadline? If the death certification required in Step 5 earlier has been received but there is not enough tax information to file a timely claim for refund, file Form 1310 by the deadline. Include a statement saying that an amended claim will be filed as soon as the necessary tax information is available. File the amended Form 1040X as soon as you get the needed tax information.

Who Can File a Claim for Tax Forgiveness?

If a member of the Armed Forces dies, a surviving spouse or personal representative handles duties such as filing any tax returns and claims for refund involving tax forgiveness. A personal representative can be an executor, administrator, or anyone who is in charge of the decedent's assets.

Deadline for Filing a Claim for Tax Forgiveness

Whether a credit or refund is requested, generally, the period for filing the claim is 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. If the decedent's return was filed before it was due, it will be considered filed on the regular due date, usually April 15.

Extension of deadline when the death is combat-zone related. If the death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the deadline for filing a claim for credit or refund is extended using the rules discussed later under Are There Filing, Tax Payment, and Other Extensions Specifically for Those in a Combat Zone or a Contingency Operation.

Where To File a Return Requesting Tax Forgiveness

A return requesting tax forgiveness must be filed at the following address.

Internal Revenue Service 333 W. Pershing, Stop 6503, P5 Kansas City, MO 64108

Filing Returns

This section discusses the procedures members of the Armed Forces should follow when filing their federal income tax returns. These same rules apply when the return is filed on behalf of a member of the Armed Forces, for example by a tax preparer or by a surviving spouse or personal representative. Special rules apply when filing returns for those involved in a combat zone. See Are There Filing, Tax Payment, and Other Extensions Specifically for Those in a Combat Zone or a Contingency Operation, later.

What is my filing status if I am in a same-sex marriage? For federal tax purposes, marriages of couples of the same sex are treated the same as marriages of couples of the opposite sex. The term "spouse" includes an individual married to a person of the same sex. You must select married, or married filing separately, as your filing status.

What is my filing status if I am in a registered domestic partnership, civil union, or other similar relationship? If you have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law, you are not considered married for federal tax purposes. You must select single or head of household as your filing status. For more details, see Pub. 501.

Where To File My Return

Electronic filing (e-filing) of your tax return. You are encouraged to e-file your return. Eight in 10 taxpayers get their refunds faster by using direct deposit and e-file. You can e-file your 2016 federal income tax return free through Free File if your 2016 adjusted gross income was $64,000 or less. Go to IRS.gov and click on the e-file icon for more information on e-filing and Free File.

If you e-file your return, there is no need to mail it.

Paper returns. A tax return for Forgiveness of Decedent's Tax Liability, discussed earlier, must be filed on paper. For the address where those returns should be filed, see Where To File a Return Requesting Tax Forgiveness under Forgiveness of Decedent's Tax Liability, earlier.

If you choose to file a federal income tax return on paper and you are not claiming tax forgiveness on the return, send your federal tax return to the Internal Revenue Service Center for the place where you live. The instructions for Forms 1040EZ give the addresses for the service centers. If you are overseas and have an APO or FPO address, file your return with the Internal Revenue Service Center listed for an APO or FPO address.

Example. Sgt. Kane, who is stationed in Maine but whose permanent home address is in California, should send her federal return to the service center for Maine.

When To File My Return

Most individuals must file their tax returns by the regular due date. You may be eligible for an extension. Some extensions are automatic, some are not. See Extensions of Deadlines To File Your Tax Return, To Pay Your Taxes, and for Other Actions, later.

What Is the Regular Due Date of My Return?

The regular due date is April 15 of the following year (June if you are stationed outside the United States and Puerto Rico on April 15). If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. For 2016 tax returns, the due date is April 18, 2017, because of the Emancipation Day holiday in the District of Columbia--even if you do not live in the District of Columbia.

When Is the Latest I Can Pay My Tax?

You always should pay your tax by the regular due date for filing your return. An extension of time to file does not mean you have an extension of time to pay any tax due. You must estimate your tax due and pay it by the regular due date for the return unless you qualify for one of the extensions described in Can I delay my payment of income taxes next. You do not have to send in any payment of tax due when you file Form 4868. However, if you pay the tax after the regular due date, you will be charged interest from the regular due date to the date the tax is paid. You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due.

You can pay your taxes by authorizing an electronic funds withdrawal from your checking or savings account. For the various ways to electronically pay your taxes, see your tax return instructions or visit IRS.gov/payments. Or you can mail a Form 1040-V with the payment. See Form 1040-V and its instructions at IRS.gov/form1040v.

Can I delay my payment of income taxes? If you are a member of the Armed Forces, you may qualify for an extension of time to pay income tax that becomes due before or during your military service.

If you serve in a combat zone, have qualifying service outside a combat zone, or are outside the United States in a contingency operation, you may be eligible for the extension discussed in Are There Filing, Tax Payment, and Other Extensions Specifically for Those in a Combat Zone or a Contingency Operation, later.

If you don't meet the criteria detailed in Are There Filing, Tax Payment, and Other Extensions Specifically for Those in a Combat Zone or a Contingency Operation, you still may be able to extend the time to pay your tax. See Can I Get an Extension To Pay My Tax If I Am Not in a Combat Zone or a Contingency Operation, later.

TIP: If you are unable to pay the tax owed by the end of the extension period, you may want to ask the IRS for an installment payment agreement that reflects your ability to pay the tax owed. To do that, go online to IRS.gov/Payments, call, or you may also download and file the Form 9465, also available at IRS.gov.

Extensions of Deadlines To File Your Tax Return, To Pay Your Taxes, and for Other Actions

In this section, we discuss extensions of the deadlines for tax return filing, tax payments, and other actions. We discuss extensions related to combat zone service and contingency operations, and those not related to combat zone service and contingency operations.

 

Can I Get an Extension To File My Return If I Am Not in a Combat Zone or a Contingency Operation?

If you are not in a combat zone or a contingency operation, you still may be eligible for an extension of time to file your return. Different rules apply depending on whether you live inside or outside the United States.

Getting an Extension If I Am Inside the United States

If you are inside the United States, you can receive an automatic 6-month extension to file your return if you either file Form 4868, or pay any part of your expected tax due by credit or debit card, by the regular due date of your return. You can file Form 4868 electronically or on paper. See Form 4868 for details.

The extension of time to file is automatic, and you will not receive any notice of approval. However, your request for an extension will be denied if it is not made timely. The IRS will inform you of the denial.

CAUTION: You cannot use the automatic extension if you choose to have IRS figure the tax or you are under a court order to file your return by the regular due date.

Where on my return do I enter the amount paid with my request for an extension? Enter the amount you paid with your request for the extension on Form 1040, line 70. On Form 1040A, include the amount in the total on line 46. On Form 1040EZ, include the amount in the total on line 9. To the left of Form 1040A, line 46 (or Form 1040EZ, line 9), enter "Form 4868" and show the amount paid.

Getting an Extension If I Am Outside the United States and Puerto Rico

If you are outside the United States and Puerto Rico, there are two automatic extensions that apply to you and a third extension that is discretionary.

The automatic 2-month extension. If you are a U.S. citizen or resident alien, you qualify for an automatic 2-month extension of time without filing Form 4868 if either of the following situations applies to you.

Situation 1. You live outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico.

Situation 2. You are in military or naval service on an assigned tour of duty outside the United States and Puerto Rico for a period that includes the entire due date of the return.

You will be charged interest on any amount not paid by the regular due date until the date the tax is paid.

If you use this automatic extension, you must attach a statement to the return showing that you are described in Situation 1 or 2 above.

What if I'm filing a joint return? A married couple filing a joint return is given the automatic 2-month extension if one of the spouses met the requirement under Situation 1 or Situation 2 above.

What if I'm filing as married filing separately? For married persons filing separate returns, only the spouse who satisfies the criteria in Situation 1 or Situation 2 qualifies for the automatic 2-month extension.

The additional automatic 4-month extension (Form 4868). You can request an additional 4-month extension by filing Form 4868 by June 15, 2017, for a 2016 calendar-year tax return. Check the box on line 8. This will extend your due date to October 16, 2017, if you are a calendar-year taxpayer.

Are There Filing, Tax Payment, and Other Extensions Specifically for Those in a Combat Zone or a Contingency Operation?

The postponements for filing, tax payment, and the other actions listed in For Which Actions Are My Deadlines Extended, later, such as collection and examination actions, are specifically for persons in the Armed Forces in combat zones or contingency operations. As noted in some of our earlier discussions, these postponements are referred to as "extensions of deadlines."

What Type of Service Will Qualify Me for These Extensions?

You will qualify for these extensions if either of the following statements is true.

 

See Combat Zone Defined, earlier, under Combat Pay Exclusion, for the beginning dates for the Afghanistan area combat zone, the Kosovo area combat zone, and the Arabian Peninsula combat zone.

Do the extensions apply to those in missing status? Time in a missing status (missing in action or prisoner of war) counts as time in a combat zone or a contingency operation.

Do the extensions apply to support personnel? Deadlines are also extended if you are serving in a combat zone or a contingency operation in support of the Armed Forces. This applies to Red Cross personnel, accredited correspondents, and civilian personnel acting under the direction of the Armed Forces in support of those forces.

Do the extensions apply to spouses? Spouses of individuals who served in a combat zone or contingency operation are entitled to the same deadline extensions with two exceptions.

 

How Much Extra Time Do These Extensions Give Me?

Your deadline for filing your return, paying your tax, claiming a refund, and taking other actions with the IRS is extended in two steps.

First, your deadline is extended for 180 days after the later of the following.

 

Second, in addition to the 180 days, your deadline is extended by the number of days that were left for you to take the action with the IRS when you entered a combat zone (or began performing qualifying service outside the combat zone) or began serving in a contingency operation. If you entered the combat zone or began serving in the contingency operation before the period of time to take the action began, your deadline is extended by the entire period of time you have to take the action. For example, you had 3 1/2 months (January 1 - April 18, 2016) to file your 2015 tax return. Any days of this 3 1/2 month period that were left when you entered the combat zone (or the entire 3 1/2 months if you entered the combat zone by January 1, 2016) are added to the 180 days when determining the last day allowed for filing your 2015 tax return.

Example 1. Captain Margaret Jones, a resident of Maryland, entered Saudi Arabia on December 1, 2014. She remained there through March 31, 2016, when she departed for the United States. She was not injured and did not return to the combat zone. The deadlines for filing Captain Jones' 2014, 2015, and 2016 returns are figured as follows.

The 2014 tax return. The deadline is January 10, 2017. This deadline is 285 days (180 plus 105) after Captain Jones' last day in the combat zone (March 31, 2016). The 105 additional days are the number of days in the 3 1/2 month filing period that were left when she entered the combat zone (January 1 - April 15, 2015).

The 2015 tax return. The deadline is January 14, 2017. The deadline is 289 days (180 plus 109) after Captain Jones' last day in the combat zone (March 31, 2016). The 109 additional days are the number of days in the 3 1/2 month filing period that were left when she entered the combat zone (January 1 - April 18, 2016).

The 2016 tax return. The deadline is not extended because the 180-day extension period after March 31, 2016, plus the number of days left in the filing period when she entered the combat zone (108) ends on January 13, 2017, which is before the due date for her 2016 return (April 18, 2017).

TIP: When the due date for doing any act for tax purposes--filing a return, paying taxes, etc.--falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.

Example 2. You generally have 3 years from April 18, 2016, to file a claim for refund against your timely filed 2015 tax return. This means that your claim normally must be filed by April 18, 2019. However, if you served in a combat zone from November 1, 2018, through March 23, 2019, and were not injured, your deadline for filing that claim is extended 349 days (180 plus 169) after you leave the combat zone. This extends your deadline to March 6, 2020. The 169 additional days are the number of days in the 3-year period for filing the refund claim that were left when you entered the combat zone on November 1 (November 1, 2018 - April 18, 2019).

Qualified hospitalization. The hospitalization must be the result of an injury received while serving in a combat zone or a contingency operation. Qualified hospitalization means:

 

Example. Petty Officer Leonard Brown's ship entered the Persian Gulf on January 5, 2015. On February 15, 2015, Petty Officer Brown, a resident of Maryland, was injured and was flown to a U.S. hospital. He remained in the hospital through April 21, 2016. The deadlines for filing Petty Officer Brown's 2014, 2015, and 2016 returns are figured as follows.

The 2014 tax return. The deadline is January 27, 2017. Petty Officer Brown has 281 days (180 plus 101) after his last day in the hospital (April 21, 2016) to file his 2014 return. The 101 additional days are the number of days in the 3 1/2 month filing period that were left when he entered the combat zone (January 5 - April 15, 2015).

The 2015 tax return. The deadline is February 4, 2017. Petty Officer Brown has 289 days (180 plus 109) after April 21, 2016, to file his 2015 tax return. The 109 additional days are the number of days in the 2015 filing period that were left when he entered the combat zone (January 1 - April 18, 2016).

The 2016 tax return. The deadline is not extended because the 180-day extension period after April 21, 2016, plus the number of days left in the filing period when he entered the combat zone (108) ends on February 3, 2017, which is before the due date for his 2016 return (April 18, 2017).

For Which Actions Are My Deadlines Extended?

The actions to which this deadline extension provision applies include:

 

If the IRS takes any actions covered by these provisions or sends you a notice of examination before learning that you are entitled to an extension of the deadline, contact your legal assistance office. No penalties or interest will be imposed for failure to file a return or pay taxes during the extension period.

Other actions to which the deadline extension provision applies are listed in Revenue Procedure 2007-56, 2007-34 I.R.B. 388, available at IRS.gov/irb/2007-34_IRB/ar13.html.

TIP: Even though the deadline is extended, you may want to file a return earlier to receive any refund due. See Filing Returns, earlier.

Can I Get an Extension To Pay My Tax If I Am Not in a Combat Zone or a Contingency Operation?

If you are a member of the Armed Forces, you may qualify for an extension to pay (that is, defer or delay payment of) income tax that becomes due before or during your military service. To qualify, you must:

 

You will then be allowed up to 180 days after termination or release from military service to pay the tax. If you pay the tax in full by the end of the extension period, you will not be charged interest or penalty for that period.

This exception does not apply to the employee's share of social security and Medicare taxes.

Military service. The term "military service" means the period beginning on the date on which you enter military service and ending on the date on which you are released from military service or die while in military service. If you are a member of the National Guard, your military service will include service meeting all three of the following criteria:

 

How do I request an extension of time to pay my tax? If you have a current payment agreement (such as an installment agreement), you must make a written request for an extension of time to pay the tax to the IRS office where you have the agreement.

If you do not have a current payment agreement, you must wait until you receive a notice asking for payment before you request an extension of time to pay the tax. Once you have received a notice, you must make a written request for an extension of time to pay the tax to the IRS office that issued the notice.

In either case, your request must include:

 

If possible, enclosing a copy of your orders would be helpful.

How will I know if my request for an extension of time to pay the tax has been granted? The IRS will review your request and advise you in writing of its decision. Should you need further assistance, go to IRS.gov/uac/Tax-Law-Questions for a wide selection of resources.

Maximum Rate of Interest When There Is Hardship

Section 207 of the Servicemembers Civil Relief Act may limit the maximum interest rate you can be charged to 6% per year for obligations or liabilities incurred before your entry into military service. The reduced rate will apply only if your service materially affects your ability to pay. This rate applies only to that interest charged during the period of your military service.

To substantiate your claim for this reduced interest rate, you must furnish the IRS a copy of your orders or reporting instructions that detail the call to military service. You must do so no later than 180 days after the date of your termination or release from military service.

Tax Returns of Aliens

For tax purposes, an alien is an individual who is not a U.S. citizen. An alien is in one of the three categories discussed below: resident, nonresident, or dual-status. Placement in the correct category is crucial in determining what income to report and what forms to file.

If you are an alien and in the Armed Forces. Most members of the Armed Forces are U.S. citizens or resident aliens. 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. If you are an alien enlistee in the Armed Forces, you are probably a resident alien. If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. 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. Guam and Puerto Rico have special rules. Residents of those areas should contact their taxing authority with their questions.

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 Pub. 519.

Resident Aliens

What are the tax consequences of being a resident alien? Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U.S. citizens.

Am I a resident alien? 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).

You may be able to choose to be treated as a U.S. resident for part of 2016 if you:

 

See First-Year Choice in Pub. 519. These tests are explained in Pub. 519.

Treating nonresident alien spouse as resident alien. A nonresident alien spouse can be treated as a resident alien if all the following conditions are met.

 

Making the choice. 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. Include in the statement:

 

TIP: Once you make this choice, the nonresident alien spouse's worldwide income is subject to U.S. tax. If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Also if you make this election, you may forfeit the right to claim benefits otherwise available under a U.S. tax treaty.

Ending the choice. Once you make this choice, it applies to all later years unless one of the following situations occurs.

 

For specific details on these situations, see Pub. 519.

If the choice is ended for any of these reasons, neither spouse can make the choice for any later year.

Choice not made. If you and your nonresident alien spouse do not make this choice, the following restrictions apply.

 

Nonresident Aliens

Am I a nonresident alien? You are a nonresident alien if you are an alien who does not meet the requirements discussed earlier for being classified as a resident alien.

What are the tax consequences of being a nonresident alien? If you are required to file a federal tax return, you must file either Form 1040NR, U.S. Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents. See these forms' instructions for information on who must file and filing status.

If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Your income from conducting a trade or business in the United States is taxed at graduated U.S. tax rates. Other income from U.S. sources is taxed at a flat 30% (or lower treaty) rate. For example, dividends from a U.S. corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate.

Dual-Status Aliens

Am I a dual-status alien? You are a dual-status alien if you are both a nonresident and resident alien during the same tax year. This usually occurs in the year you arrive in or depart from the United States.

What are the tax consequences of being a dual-status alien? 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. Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. See the Instructions for Form 1040NR for more information.

Signing Returns

Generally, you must sign your return. However, if you are overseas or incapacitated, you can grant a power of attorney to an agent to file and sign your return.

If you are acting on behalf of your spouse, see Do both my spouse and I have to sign our joint return, later.

Form 2848, Power of Attorney and Declaration of Representative. A power of attorney also can be granted by filing Form 2848. These forms are available at your nearest legal assistance office. While other power of attorney forms can be used, they must contain the information required by Form 2848.

In Part I of the form, you must indicate that you are granting the power to sign the return, the tax form number, and the tax year for which the form is being filed. Attach the power of attorney to the tax return.

Do both my spouse and I have to sign our joint return? Generally, joint returns must be signed by both spouses. However, when a spouse is overseas, in a combat zone, in a missing status, incapacitated, or deceased, one spouse may sign for the other when the conditions described below are met. Otherwise, a power of attorney may be needed.

Spouse overseas. If one spouse is overseas on military duty, there are two options when filing a joint return.

 

Spouse in combat zone. If your spouse is unable to sign the return because he or she is serving in a combat zone or is performing qualifying service outside of a combat zone, and you do not have a power of attorney or other statement, you can sign for your spouse. Attach a signed statement to your return that explains that your spouse is serving in a combat zone.

Spouse in missing status. The spouse of a member of the Armed Forces who is in a missing status in a combat zone can still file a joint return. A joint return can be filed for any year beginning not more than 2 years after the end of the combat zone activities. A joint return filed under these conditions is valid even if it is later determined that the missing spouse died before the year covered by the return.

Spouse incapacitated. If your spouse cannot sign because of disease or injury and he or she tells you to sign, you can sign your spouse's name in the proper space on the return, followed by the words "by [your name], Husband (or Wife)." Be sure to sign your name in the space provided for your signature. Attach a dated statement, signed by you, to your return. The statement should include the form number of the return you are filing, the tax year, the reason your spouse could not sign, and that your spouse has agreed to your signing for him or her.

Spouse died during the year. If one spouse died during the year and the surviving spouse did not remarry before the end of the year, the surviving spouse can file a joint return for that year writing in the signature area "Filing as surviving spouse." If an executor or administrator has been appointed, both he or she and the surviving spouse must sign the return filed for the decedent.

How To Get Tax Help

Most military installations offer some degree of free tax assistance at their installation legal assistance offices. If your installation does not offer such assistance, check one of the nearby installations and consider visiting an office from another Service (for example, Air Force personnel may want to visit an Army Legal Assistance Office or Tax Center) or visit http://www.militaryonesource.mil/.

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.

Preparing and filing your tax return. Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov and click on the Filing tab to see your options for preparing and filing your return which include the following.

 

Getting answers to your tax law questions. On IRS.gov get answers to your tax questions anytime, anywhere.

 

Getting tax forms and publications. Go to IRS.gov/forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/orderforms to place an order and have forms mailed to you within 10 business days.

Using direct deposit. The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.

Delayed refund for returns claiming certain credits. Due to changes in the law, the IRS can't issue refunds before February 15, 2017, for returns that claim the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Getting a transcript or copy of a return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/individuals/get-transcript. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:

 

Using online tools to help prepare your return. Go to IRS.gov/tools for the following.

 

Resolving tax-related identity theft issues.

 

Checking on the status of your refund.

 

Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/payments to make a payment using any of the following options.

 

What if I can't pay now? Go to IRS.gov/payments for more information about your options.

 

Checking the status of an amended return. Go to IRS.gov and click on Where's My Amended Return? (IRS.gov/wmar) under the "Tools" bar to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it to show up in our system and processing it can take up to 16 weeks.

Understanding an IRS notice or letter. Go to IRS.gov/notices to find additional information about responding to an IRS notice or letter.

Contacting your local IRS office. Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/letushelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can't be handled online or by phone. All TACs now provide service by appointment so you'll know in advance that you can get the service you need without waiting. Before you visit, go to IRS.gov/taclocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on "Local Offices."

Watching IRS videos. The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.

Getting tax information in other languages. For taxpayers whose native language isn't English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.

 

The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service Do For You?

We can help you resolve problems that you can't resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

 

How Can You Reach Us?

We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate Service Help Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/sams.

Low Income Taxpayer Clinics

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. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit IRS.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.