IRS Releases Publication 521 (2016), Moving Expenses

What's New

Standard mileage rate. For 2016, the standard mileage rate for using your vehicle to move to a new home is 19 cents a mile. See Travel by car under Deductible Moving Expenses.

Reminders

Future developments. For the latest information about developments related to Pub. 521, such as legislation enacted after it was published, go to http://www.irs.gov/pub521.

Change of address. If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. Mail it to the Internal Revenue Service Center for your old address. Addresses for the service centers are on the back of the form. If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party -- Business.

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Introduction

This publication explains the deduction of certain moving expenses to a new home because you started or changed job locations. It includes the following topics.

You may be able to deduct moving expenses whether you are self-employed or an employee. Your expenses generally must be related to starting work at your new job location. However, certain retirees and survivors may qualify to claim the deduction even though they aren't starting work at a new job location. See Who Can Deduct Moving Expenses.

Recordkeeping. It is important to maintain an accurate record of expenses you paid to move. You should save items such as receipts, bills, canceled checks, credit card statements, and mileage logs. Also, you should save your Form W-2 and statements of reimbursement from your employer.

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Useful Items

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Publication

Who Can Deduct Moving Expenses

You can deduct your moving expenses if you meet all three of the following requirements.

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.

Closely related in time. 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. It isn't necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location.

If you don't move within 1 year of the date you begin work, you ordinarily can't deduct the expenses unless you can show that circumstances existed that prevented the move within that time.

Example. Your family moved more than a year after you started work at a new location. You delayed the move for 18 months to allow your child to complete high school. You can deduct your moving expenses.

Closely related in place. 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 isn't more than the distance from your former home to the new job location. If your move doesn't meet this requirement, you may still be able to deduct moving expenses if you can show that:

Retirees or survivors. You may be able to deduct the expenses of moving to the United States or its possessions even though the move isn't related to the start of work at a new job location. You must have worked outside the United States or be a survivor of someone who did. See Retirees or Survivors Who Move to the United States, later.

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. 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. You can use Worksheet 1 to see if you meet this test.

Worksheet 1. Distance Test

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First job or return to full-time work. 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.

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.

Armed Forces. If you are in the Armed Forces and you moved because of a permanent change of station, you don't have to meet the distance test. See Members of the Armed Forces, later.

Main job location. Your main job location is usually the place where you spend most of your working time. This could be your office, plant, store, shop, or other location. 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.

Union members. 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.

More than one job. If you have more than one job at any time, your main job location depends on the facts in each case. The more important factors to be considered are:

To deduct your moving expenses, you also must meet one of the following two time tests.

Table 1. Satisfying the Time Test for Employees and Self-Employed Persons

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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). Full-time employment depends on what is usual for your type of work in your area.

For purposes of this test, the following four rules apply.

Seasonal work. 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. 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.

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).

For purposes of the time test for self-employed persons, the following three rules apply.

Self-employment. 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. You aren't considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week.

Full-time work. You can count only those weeks during which you work full time as a week of work. Whether you work full time during any week depends on what is usual for your type of work in your area. For example, you are a self-employed dentist and maintain office hours 4 days a week. You are considered to perform services full time if maintaining office hours 4 days a week isn't unusual for other self-employed dentists in your area.

Temporary absence from work. 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.

Seasonal trade or business. 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. The off-season must be less than 6 months and you must work full time before and after the off-season.

Example. You own and operate a motel at a beach resort. The motel is closed for 5 months during the off-season. You work full time as the operator of the motel before and after the off-season. You are considered self-employed on a full-time basis during the weeks of the off-season.

If you were both an employee and self-employed, see Table 1 for the requirements.

Example. 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. He generally worked at the shop about 40 hours each week. 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. Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test.

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.

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 individually. However, you can't add the weeks your spouse worked to the weeks you worked to satisfy that test.

Time Test Not Yet Met

You can deduct your moving expenses on your 2016 tax return even though you haven't met the time test by the date your 2016 return is due. You can do this if you expect to meet the 39-week test in 2017 or the 78-week test in 2017 or 2018.

If you don't deduct your moving expenses on your 2016 return, and you later meet the time test, you can file an amended return for 2016 to take the deduction. See When To Deduct Expenses, later, for more details.

Failure to meet the time test. If you deduct moving expenses but don't meet the time test in 2017 or 2018, you must either:

You don't have to meet the time test if one of the following applies.

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 don't have to meet the time test, discussed earlier. However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad.

CAUTION: If you are living in the United States, retire, and then move and remain retired, you can't claim a moving expense deduction for that move.

United States defined. For this section of this publication, the term "United States" includes the possessions of the United States.

Retirees who were working abroad. You can deduct moving expenses for a move to a new home in the United States when you permanently retire. However, both your former main job location and your former home must have been outside the United States.

Permanently retired. You are considered permanently retired when you cease gainful full-time employment or self-employment. 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. Your intention to retire permanently may be determined by:

A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. For more information, see Pub. 559, Survivors, Executors, and Administrators.

Survivors of decedents who were working abroad. 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.

If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of:

Reasonable expenses. You can deduct only those expenses that are reasonable for the circumstances of your move. 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. 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 aren't deductible as moving expenses.

Example. Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion aren't deductible. Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Likewise, Beth can't deduct any expenses, such as the cost of a hotel room, caused by the delay for sight-seeing.

Travel by car. 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:

Member of your household. You can deduct moving expenses you pay for yourself and members of your household. A member of your household is anyone who has both your former and new home as his or her home. It doesn't include a tenant or employee, unless that person is your dependent.

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. Your move may be from one U.S. location to another or from a foreign country to the United States.

Household goods and personal effects. 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. For purposes of moving expenses, the term "personal effects" includes, but isn't limited to, movable personal property that the taxpayer owns and frequently uses.

If you use your own car to move your things, see Travel by car, earlier.

You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects.

You can deduct the cost of shipping your car and your household pets to your new home.

You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Your deduction is limited to the amount it would have cost to move them from your former home.

Example. Paul Brown has been living and working in North Carolina for the last 4 years. Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Paul got a job in Washington, DC. 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. It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. He can deduct only $1,800 of the $3,000 he paid. The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800).

CAUTION: You can't deduct the cost of moving furniture you buy on the way to your new home.

Storage expenses. 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.

Travel expenses. 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. This includes expenses for the day you arrive.

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.

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.

The members of your household don't have to travel together or at the same time. However, you can only deduct expenses for one trip per person. If you use your own car, see Travel by car, earlier.

Example. In February 2016, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Josh drove the family car to Washington, DC, a trip of 1,100 miles. His expenses were $209 for mileage (1,100 miles x 19 cents a mile) plus $40 for tolls and $150 for lodging, for a total of $399. One week later, Robyn flew from Minneapolis to Washington, DC. Her only expense was her $400 plane ticket. The Blacks' deduction is $799 (Josh's $399 + Robyn's $400).

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. You must meet the requirements under Who Can Deduct Moving Expenses, earlier.

Deductible expenses. If your move is to a location outside the United States and its possessions, you can deduct the following expenses.

Moving goods and effects to and from storage. You can deduct the reasonable expenses of moving your personal effects to and from storage.

Storage expenses. 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.

Moving expenses allocable to excluded foreign income. 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. You may also be able to claim a foreign housing exclusion or deduction. If you claim the foreign earned income or foreign housing exclusion, you can't deduct the part of your moving expenses that relates to the excluded income.

Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. You can get the publication from most U.S. embassies and consulates, or see How To Get Tax Help at the end of this publication.

Nondeductible Expenses

You can't deduct the following items as moving expenses.

See Reimbursements

This section explains how to report a reimbursement (including advances and allowances) on your tax return. It covers reimbursements for any of your moving expenses discussed in this publication. It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes.

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. 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.

Your employer should tell you what method of reimbursement is used and what records are required.

Accountable Plans

To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules.

Reasonable period of time. What constitutes a "reasonable period of time" depends on the facts and circumstances of your situation. 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.

Returning excess reimbursements. You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Excess reimbursement includes any amount for which you didn't adequately account within a reasonable period of time. For example, if you received an advance and you didn't spend all the money on deductible moving expenses, or you don't have proof of all your expenses, you have an excess reimbursement.

You meet accountable plan rules. If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer shouldn't include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Instead, your employer should include the reimbursements in box 12 of your Form W-2 with code P.

Example. You lived in Boston and accepted a job in Atlanta. 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. Your employer will include the reimbursement on your Form W-2, box 12, with code P. 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).

You don't meet accountable plan rules. You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses.

If your deductible expenses are reimbursed under an otherwise accountable plan but you don't return, within a reasonable period, any reimbursement of expenses for which you didn't adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below).

Reimbursement of nondeductible expenses. You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which aren't deductible. 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. 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.

Nonaccountable Plans

A nonaccountable plan is a reimbursement arrangement that doesn't meet the three rules listed earlier under Accountable Plans.

In addition, the following payments will be treated as paid under a nonaccountable plan.

If you aren't sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer.

Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Your employer will report the total in box 1 of your Form W-2.

Example. 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. 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.

Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970

Don't include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. These payments are made to persons displaced from their homes, businesses, or farms by federal projects.

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. See Reimbursements included in income, later.

Reimbursements excluded from income. Your employer shouldn't include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you:

CAUTION: You can't claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier).

Expenses deducted in earlier year. If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement isn't included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Your employer should show the amount of your reimbursement in box 12 of your Form W-2.

Reimbursements included in income. 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. See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. It also includes reimbursements that exceed your deductible expenses and that you don't return to your employer.

Reimbursement for deductible and nondeductible expenses. If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that isn't taxable and not subject to withholding. Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes.

Amount of income tax withheld. If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. 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.

Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate.

Estimated 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. For details about estimated taxes, see Pub. 505, Tax Withholding and Estimated 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. For a quick overview, see Table 2.

Table 2. Reporting Your Moving Expenses and Reimbursements

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Don't file Form 3903 if all of the following apply.

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.

Completing Form 3903. Complete Worksheet 1 or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. 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). Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. This excluded amount should be identified on Form W-2, box 12, with code P.

Expenses greater than reimbursement. 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. This is your moving expense deduction.

Expenses equal to or less than reimbursement. If line 3 is equal to or less than line 4, you have no moving expense deduction. Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7.

Where to deduct. Deduct your moving expenses on Form 1040, line 26. The amount of moving expenses you can deduct is shown on Form 3903, line 5.

CAUTION: You can't deduct moving expenses on Form 1040EZ or Form 1040A</a>.

When To Deduct Expenses

You may have a choice of when to deduct your moving expenses.

Expenses not reimbursed. If you weren't reimbursed, deduct your moving expenses in the year you paid or incurred the expenses.

Example. In December 2015, your employer transferred you to another city in the United States, where you still work. You are single and weren't reimbursed for your moving expenses. In 2015, you paid for moving your furniture and deducted these expenses on your 2015 tax return. In January 2016, you paid for travel to the new city. You can deduct these additional expenses on your 2016 tax return.

Expenses reimbursed. 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. 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. See Choosing when to deduct next.

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.

Choosing when to deduct. 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:

CAUTION: You can't deduct any moving expenses for which you received a reimbursement that wasn't included in your income.

Illustrated Example

Tom and Peggy Smith are married and have two children. They owned a home in Detroit where Tom worked. On February 6, 2016, Tom's employer told him that he would be transferred to San Diego as of April 13 that year. Peggy flew to San Diego on March 1 to look for a new home. She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. The Smiths sold their Detroit home for $1,500 less than they paid for it. They contracted to have their personal effects moved to San Diego on April 3. The family drove to San Diego where they found that their new home wasn't finished. They stayed in a nearby motel until the house was ready on May 1. On April 13, Tom went to work in the San Diego plant where he still works.

Their records for the move show:

 1) Peggy's pre-move househunting

 Moving personal effects                         $6,800

The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Tom must include this amount on Form 1040, line 7. The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement.

To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903.

 Item 5 -- moving personal effects (line 1)       $8,000

Nondeductible expenses. Of the $43,172 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,172 - $8,598) can't be deducted.

If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you don't have to meet the distance and time tests, discussed earlier. You can deduct your unreimbursed moving expenses.

A permanent change of station includes:

Services or reimbursements provided by government. Don't include in income the value of moving and storage services provided by the government because of a permanent change of station. 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. However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance isn't included in income and shouldn't be included in box 1 of Form W-2.

If your reimbursements or allowances are less than your actual moving expenses, don't include the reimbursements or allowances in income. You can deduct the expenses that are more than your reimbursements. See Deductible Moving Expenses, earlier.

How to complete Form 3903 for members of the Armed Forces. Take the following steps.

CAUTION: Don't deduct any expenses for moving or storage services provided by the government.

How To Get Tax Help

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.

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.

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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.

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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:

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.