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            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              What's New    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2
                                                              Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Publication 3
Cat. No. 46072M                                               Introduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4
                                                              Gross Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     5
                                                              Servicemembers’ Government Pay Included 
Armed Forces'                                                 in Gross Income . . . . . . . . . . . . . . . . . . . . . . .              6
                                                              Servicemembers’ Government Pay Items 
                                                              Excluded From Gross Income                      . . . . . . . . . . . . .  6
Tax Guide                                                     Income Items of Special Interest                . . . . . . . . . . . . .  7
                                                              Foreign Source Income . . . . . . . . . . . . . . . . . . . .              9
For use in preparing                                          Community Property . . . . . . . . . . . . . . . . . . . . .               10
                                                              Domicile      . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    10
2022 Returns                                                  Nevada, Washington, and California 
                                                              Domestic Partners               . . . . . . . . . . . . . . . . . . . .    10
                                                              Form W-2      . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    10
                                                              Adjustments to Income           . . . . . . . . . . . . . . . . . . . .    11
                                                              Travel Expenses of Armed Forces Reservists . . .                           11
                                                              Individual Retirement Arrangements (IRAs)                       . . . .    12
                                                              Moving Expenses . . . . . . . . . . . . . . . . . . . . . . .              13
                                                              Income Exclusions for Armed Forces Members 
                                                              in Combat Zones             . . . . . . . . . . . . . . . . . . . . . .    14
                                                              Combat Zone Exclusion . . . . . . . . . . . . . . . . . . . .              15
                                                              How Much of My Combat Zone Pay Can I 
                                                              Exclude? . . . . . . . . . . . . . . . . . . . . . . . . . . .             15
                                                              How Do I Report the Combat Zone 
                                                              Exclusion? . . . . . . . . . . . . . . . . . . . . . . . . . .             15
                                                              What Is Combat Zone Pay? . . . . . . . . . . . . . . . .                   15
                                                              Combat Zone Defined . . . . . . . . . . . . . . . . . . . .                15
                                                              Service Eligible for Combat Zone Exclusion                      . . . .    16
                                                              Gain or Loss From Sale of Home . . . . . . . . . . . . .                   17
                                                              Foreclosures    . . . . . . . . . . . . . . . . . . . . . . . . . . . .    18
                                                              Itemized Deductions         . . . . . . . . . . . . . . . . . . . . . .    18
                                                              Repayments to Your Employer                   . . . . . . . . . . . . .    18
                                                              Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  19
                                                              Child Tax Credit, Credit for Other 
                                                              Dependents, and Additional Child Tax 
                                                              Credit        . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    19
                                                              Additional Child Tax Credit (ACTC)                  . . . . . . . . . .    20
                                                              Earned Income Credit (EIC)              . . . . . . . . . . . . . . . .    21
                                                              Credit for Excess Social Security Tax 
                                                              Withheld          . . . . . . . . . . . . . . . . . . . . . . . . . . .    25
                                                              First-Time Homebuyer Credit Repayment                       . . . . . .    25
                                                              Forgiveness of Decedent's Tax Liability                   . . . . . . .    26
                                                              Combat Zone Related Forgiveness                     . . . . . . . . . .    26
                                                              Terrorist or Military Action Related 
Get forms and other information faster and easier at:         Forgiveness . . . . . . . . . . . . . . . . . . . . . . . . .              26
• IRS.gov (English)         • IRS.gov/Korean (한국어)            How Do I Make a Claim for Tax Forgiveness? . . .                           26
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) 

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Filing Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . .    28 through 1z. Some amounts that in prior years were repor-
  Where To File My Return           . . . . . . . . . . . . . . . . . .   28 ted on Form 1040, and some amounts reported on Form 
  When To File My Return            . . . . . . . . . . . . . . . . . .   28 1040-SR are now reported on Schedule 1 (Form 1040).
When Is the Latest I Can Pay My Tax? . . . . . . . . .                    28 • Scholarships and fellowship grants are now reported 
                                                                               on Schedule 1, line 8r.
Extensions of Deadlines To File Your Tax                                     • Pension or annuity from a nonqualified deferred com-
  Return, To Pay Your Taxes, and for Other                                     pensation plan or a nongovernmental section 457 plan 
  Actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     29   are now reported on Schedule 1, line 8t.
  Can I Get an Extension To File My Return if I 
      Am Not in a Combat Zone or a                                           • Wages earned while incarcerated are now reported 
      Contingency Operation? . . . . . . . . . . . . . . . .              29   on Schedule 1, line 8u.
  Are There Filing, Tax Payment, and Other                                   Credits for sick and family leave for certain self-em-
      Extensions Specifically for Those in a                                 ployed  individuals  are  not  available.   The  credit  for 
      Combat Zone or a Contingency                                           sick and family leave for certain self-employed individuals 
      Operation? . . . . . . . . . . . . . . . . . . . . . . . . . .      30 were  not  extended  and  you  can  no  longer  claim  these 
  Can I Get an Extension To Pay My Tax if I Am                               credits.
      Not in a Combat Zone or a Contingency                                  New line 6c on Form 1040 and 1040-SR.       A checkbox 
      Operation? . . . . . . . . . . . . . . . . . . . . . . . . . .      32 was  added  on  line  6c.  Taxpayers  who  elect  to  use  the 
Maximum Rate of Interest When There Is                                       lump-sum election method for their benefits will check this 
  Hardship    . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   32 box. See Instructions for Form 1040.
                                                                             Credit for child and dependent care expenses.      The 
Tax Returns of Aliens . . . . . . . . . . . . . . . . . . . . . .         32
                                                                             changes to the credit for child and dependent care expen-
  Resident Aliens       . . . . . . . . . . . . . . . . . . . . . . . .   33 ses  implemented  by  the  American  Rescue  Plan  Act  of 
  Nonresident Aliens . . . . . . . . . . . . . . . . . . . . . .          33 2021  (ARP)  were  not  extended.  For  2022,  the  credit  for 
  Dual-Status Aliens        . . . . . . . . . . . . . . . . . . . . . .   33 the child and dependent care expenses is nonrefundable. 
                                                                             The dollar limit on qualifying expenses is $3,000 for one 
Signing Returns . . . . . . . . . . . . . . . . . . . . . . . . . .       34 qualifying  person  and  $6,000  for  two  or  more  qualifying 
How To Get Tax Help         . . . . . . . . . . . . . . . . . . . . . .   34 persons. The maximum credit amount allowed is 35% of 
                                                                             your employment-related expenses. For more information, 
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 see the Instructions for Form 2441 and Pub. 503.
                                                                             Child tax credit and additional child tax credit.  The 
                                                                             many changes to the child tax credit (CTC) implemented 
What's New                                                                   by ARP were not extended. For 2022,
Due date of return.       File Form 1040 or 1040-SR by April                 • The initial credit amount of the CTC is $2,000 for each 
                                                                               qualifying child.
18, 2023. The due date is April 18, instead of April 15, be-
cause  of  the  Emancipation  Day  holiday  in  the  District  of            • The amount of CTC that can be claimed as a refunda-
Columbia even if you don't live in the District of Columbia.                   ble credit is limited as it was in 2020, except the maxi-
Filing  status  name  changed  to  qualifying  surviving                       mum additional child tax credit amount (ACTC) has in-
spouse. The  filing  status  qualifying  widow(er)  is  now                    creased to $1,500 for each qualifying child.
called qualifying surviving spouse. The rules for the filing                 • A child must be under age 17 at the end of 2022 to be 
status have not changed. The same rules that applied for                       a qualifying child.
qualifying widow(er) apply to qualifying surviving spouse.
                                                                             • Bona fide residents of Puerto Rico are no longer re-
Who  must  file.      Generally,  the  amount  of  income  you                 quired to have three or more qualifying children to be 
can  receive  before  you  must  file  a  return  has  been  in-               eligible to claim the ACTC. Bona fide residents of Pu-
creased.  For  more  information,  see  the  Instructions  for                 erto Rico may be eligible to claim the ACTC if they 
Form 1040.                                                                     have one or more qualifying children.
Standard deduction amount increased.                      For 2022, the      For  more  information,  see  the  Instructions  for  Schedule 
standard deduction amount has been increased for all fil-                    8812 (Form 1040).
ers. The amounts are:                                                        Advance child tax credit payments.  Advance child tax 
• Single or Married filing separately—$12,950;                               credit payments have not been issued for 2022.
• Married filing jointly or Qualifying surviving                             Delayed  refund  for  returns  claiming  ACTC.  The  IRS 
  spouse—$25,900; and                                                        cannot  issue  refunds  before  mid-February  2023  for  re-
                                                                             turns that properly claim ACTC. This time frame applies to 
• Head of household—$19,400.                                                 the  entire  refund,  not  just  the  portion  associated  with 
For more information, see the Instructions for Form 1040.                    ACTC.
New lines 1a through 1z on Form 1040 and 1040-SR.                            Changes to the earned income credit (EIC).      The en-
This year, line 1 is expanded and there are new lines 1a                     hancements  for  taxpayers  without  a  qualifying  child 

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implemented by ARP don't apply for 2022. This means, to modified AGI is more than zero. You can't make a
claim the EIC without a qualifying child in 2022, you must Roth IRA contribution if your modified AGI is $10,000
be at least age 25 but under age 65 at the end of 2022. If or more. See Can You Contribute to a Roth IRA in
you are married filing a joint return, either you or your Pub. 590-A.
spouse must be at least age 25 but under age 65 at the 2023 modified AGI limits. You can find information
end of 2022. It doesn't matter which spouse meets the about the 2023 contribution and AGI limits in Pub. 590-A.
age requirement, as long as one of the spouses does.
Tax law changes for 2022. When you figure how much
Nontaxable Medicaid waiver payments on Schedule.
income tax you want withheld from your pay and when
In 2021, the nontaxable amount of Medicaid waiver pay-
you figure your estimated tax, consider tax law changes
ments were reported on Schedule 1, line 8z. In 2022,
effective in 2022. For more information, see Pub. 505, Tax
these amounts will be reported on Schedule 1, line 8s.
Withholding and Estimated Tax.
Nontaxable combat pay election. In 2021, the amount
of your nontaxable combat pay was reported on Form Alternative minimum tax (AMT) exemption amount
1040 or 1040-SR, line 27b. In 2022, these amounts will be increased. The AMT exemption amount is increased to
reported on Form 1040 or 1040-SR, line 1i. $75,900 ($118,100 if married filing jointly or qualifying sur-
viving spouse; $59,050 if married filing separately). The
Standard mileage rates. The 2022 rate for business use amount used to determine the phaseout of your exemp-
of a vehicle is 58.5 cents a mile from January 1, 2022 to tion has increased to $539,900 ($1,079,800 if married fil-
June 30, 2022, and 62.5 cents a mile from July 1, 2022 to ing jointly or qualifying surviving spouse).
December 31, 2022. The 2022 rate for use of your vehicle
to do volunteer work for certain charitable organizations is Adoption credit. The adoption credit and the exclusion
14 cents a mile from January 1, 2022 to December 31, for employer-provided adoption benefits have both in-
2022. The 2022 rate for operating expenses for a car creased to $14,890 per eligible child in 2022. The amount
when you use it for medical reasons are 18 cents a mile begins to phase out if you have modified AGI in excess of
from January 1, 2022 to June 30, 2022, and 22 cents a $223,410 and is completely phased out if your modified
mile from July 1, 2022 to December 31, 2022. AGI is $263,410 or more.
Modified AGI limit for traditional IRA contributions. New reporting requirements for Form 1099-K. Form
For 2022, if you are covered by a retirement plan at work, 1099-K is issued by third party settlement organizations
your deduction for contributions to a traditional IRA is re- and credit card companies to report payment transactions
duced (phased out) if your modified AGI is: made to you for goods and services.
You must report all income on your tax return unless
• More than $109,000 but less than $129,000 for a mar-
excluded by law, whether you received the income elec-
ried couple filing a joint return or a qualifying surviving
tronically or not, and whether you received a Form 1099-K
spouse,
or not. The box 1a and other amounts reported on Form
• More than $68,000 but less than $78,000 for a single 1099-K are additional pieces of information to help deter-
individual or head of house-hold, or mine the correct amounts to report on your return. If you
• Less than $10,000 for a married individual filing a sep- received a Form 1099-K that shows payments you didn't
arate return. receive or is otherwise incorrect, contact the Form 1099-K
issuer. Don't contact the IRS; the IRS can't correct an in-
If you either live with your spouse or file a joint return, and correct Form 1099-K. If you can't get it corrected, or you
your spouse is covered by a retirement plan at work but sold a personal item at a loss, see the instructions for
you aren't, your deduction is phased out if your modified Schedule 1, lines 8z and 24z, later, for more reporting in-
AGI is more than $204,000 but less than $214,000. If your formation.
modified AGI is $214,000 or more, you can't take a deduc-
All IRS information about Form 1099-K is available by
tion for contributions to a traditional IRA. See How Much
going to IRS.gov/1099K.
Can You Deduct in Pub. 590-A, Contributions to Individual
Retirement Arrangements (IRAs).
Modified AGI limit for Roth IRA contributions. For
2022, your Roth IRA contribution limit is reduced (phased Reminders
out) in the following situations.
Future developments. For the latest information about
• Your filing status is married filing jointly or qualifying developments related to Pub. 3, such as legislation enac-
surviving spouse and your modified AGI is at least ted after it was published, go to IRS.gov/Pub3.
$204,000. You can't make a Roth IRA contribution if
your modified AGI is $214,000 or more. Change of address. If you change your mailing address,
be sure to notify the IRS using Form 8822, Change of Ad-
• Your filing status is single, head of household, or mar- dress. Mail it to the Internal Revenue Service Center for
ried filing separately and you didn't live with your your old address. (Addresses for the Service Centers are
spouse at any time in 2022 and your modified AGI is on the back of the form.) Use Form 8822-B, Change of
at least $129,000. You can't make a Roth IRA contri- Address or Responsible Party—Business, if you are
bution if your modified AGI is $144,000 or more. changing a business address.
• Your filing status is married filing separately, you lived Tuition and fees deduction not available. The tuition
with your spouse at any time during the year, and your and fees deduction is not available after 2020. Instead,

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the income limitations for the lifetime learning credit have additional tax for early distributions. For more information,
been increased. See Form 8863 and its instructions. see Pub. 590-B.
Form 1040-X continuous-use form and instructions. Third party designee. You can check the “Yes” box in
Form 1040-X, Amended U.S. Individual Income Tax Re- the Third Party Designee area of your return to authorize
turn, and its instructions have been converted from an an- the IRS to discuss your return with your preparer, a friend,
nual revision to continuous use beginning in tax year a family member, or any other person you choose. This al-
2021. Both the form and instructions will be updated as re- lows the IRS to call the person you identified as your des-
quired. For the most recent version, go to IRS.gov/ ignee to answer any questions that may arise during the
Form1040X. Section discussions and charts that were up- processing of your tax return. It also allows your designee
dated annually have been removed, or replaced with ref- to perform certain actions. See your income tax return in-
erences to relevant forms, schedules, instructions, and structions for details.
publications. See the forms, schedules, instructions, and
Penalty for failure to file. If your return is more than 60
publications for the year of the tax return you are amend-
days late, the minimum penalty will be $435 or the amount
ing for guidance on specific topics.
of any tax you owe, whichever is smaller.
Electronic filing available for Form 1040-X. You can
file Form 1040-X electronically with tax filing software to Educational assistance benefits. If you receive educa-
amend 2019 or later Forms 1040 or 1040-SR. See tional assistance benefits from your employer under an
IRS.gov/Filing/Amended-Return-Frequently-Asked- educational assistance program, you can exclude up to
Questions for more information. $5,250 of those benefits.
All taxpayers now eligible for Identity Protection PIN. Abbreviations. The following abbreviations will be used
Beginning in 2021, the IRS Identity Protection PIN (IP PIN) in this publication when appropriate.
Opt-In Program has been expanded to all taxpayers who • ACTC means additional child tax credit.
can properly verify their identity. An IP PIN helps prevent
your social security number from being used to file a frau- • ATIN means adoption taxpayer identification number.
dulent federal income tax return. You can use the Get An • ITIN means individual taxpayer identification number.
IP Pin tool on IRS.gov to request an IP PIN, file Form
• ODC means credit for other dependents.
15227 if your adjusted gross income is $73,000 or less, or
make an appointment to visit a Taxpayer Assistance Cen- • SSN means social security number.
ter. • TIN means taxpayer identification number. A TIN may
Business meals. Section 210 of the Taxpayer Certainty be an ATIN, an ITIN, or an SSN.
and Disaster Tax Relief Act of 2020 provides for the tem- Other abbreviations may be used in this publication and
porary allowance of a 100% business meal deduction for will be defined as needed.
food or beverages provided by a restaurant and paid or in-
curred after December 31, 2020, and before January 1, Photographs of missing children. The IRS is a proud
2023. partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children se-
Veterans' disability severance payments received af- lected by the Center may appear in this publication on pa-
ter 1991. There may still be time for some veterans to ges that would otherwise be blank. You can help bring
claim their refund for disability severance payments they these children home by looking at the photographs and
received after 1991 and claimed as income. These veter- calling 1-800-THE-LOST (1-800-843-5678) if you recog-
ans should take action soon if they received a notice and nize a child.
haven’t already filed Form 1040-X to claim a refund or
credit of the overpayment attributable to the disability sev-
erance payment. See Disability Severance Payments to
Veterans, later, for the filing deadline. Introduction
Alimony and separate maintenance payments. This publication covers the special tax situations of active
Amounts paid as alimony or separate maintenance pay- members of the U.S. Armed Forces.
ments under a divorce or separation agreement executed For federal tax purposes, the U.S. Armed Forces in-
after 2018 won't be deductible by the payer. Such cludes commissioned officers, warrant officers, and enlis-
amounts also won't be includible in the income of the re- ted personnel in all regular and reserve units under control
cipient. Amounts received as alimony or separate mainte- of the Secretaries of the Defense, Army, Navy, and Air
nance pursuant to a divorce or separation agreement exe- Force. The U.S. Armed Forces also includes the Coast
cuted on or before December 31, 2018, are includible in Guard. The Public Health Service and the National Oce-
the recipient’s income unless that agreement was modi- anic and Atmospheric Administration can also receive
fied after December 31, 2018, to expressly provide that many of the same tax benefits. The U.S. Armed Forces
alimony received isn't included in your income. See your doesn't include the U.S. Merchant Marine or the American
tax return instructions and Pub. 555. Red Cross.
Qualified birth or adoption distribution. Beginning in Members serving in an area designated or treated as a
tax years after December 31, 2019, you can take a distri- combat zone are granted special tax benefits. In the event
bution from your IRA without it being subject to the 10% an area ceases to be a combat zone, the IRS will do its

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best to notify you. Many of the relief provisions will end at 503 503 Child and Dependent Care Expenses
that time. 505 505 Tax Withholding and Estimated Tax
Throughout this publication, we reference “com-
516
TIP bat zone exclusion” and “combat zone pay.” 516 U.S. Government Civilian Employees Stationed
These terms are also known as “combat zone ex- Abroad
clusion” and “combat zone compensation,” respectively. 519 519 U.S. Tax Guide for Aliens
523
What isn't covered in this publication. This publication 523 Selling Your Home
doesn't cover military retirement pay or veterans' benefits 525 525 Taxable and Nontaxable Income
(except those discussed under Disability Severance Pay-
527
ments to Veterans, later) or give the basic tax rules that 527 Residential Rental Property
apply to all taxpayers. For information on military retire- 529 529 Miscellaneous Deductions
ment pay or veterans' benefits, see Pub. 525, Taxable and
Nontaxable Income. If you need the basic tax rules or in- 555 555 Community Property
formation on another subject not covered here, you can 559 559 Survivors, Executors, and Administrators
check our other free publications.
590-A 590-A Contributions to Individual Retirement
Comments and suggestions. We welcome your com- Arrangements (IRAs)
ments about this publication and suggestions for future
editions. 590-B 590-B Distributions from Individual Retirement
You can send us comments through IRS.gov/ Arrangements (IRAs)
FormComments. Or, you can write to the Internal Reve- 596 596 Earned Income Credit (EIC)
nue Service, Tax Forms and Publications, 1111 Constitu-
tion Ave. NW, IR-6526, Washington, DC 20224. 970 970 Tax Benefits for Education
Although we can’t respond individually to each com- 3920 3920 Tax Relief for Victims of Terrorist Attacks
ment received, we do appreciate your feedback and will
consider your comments and suggestions as we revise Form (and Instructions)
our tax forms, instructions, and publications. Don’t send
tax questions, tax returns, or payments to the above ad- 1040 1040 U.S. Individual Income Tax Return
dress. 1040-SR 1040-SR U.S. Income Tax Return for Seniors
Getting answers to your tax questions. If you have 1040-X 1040-X Amended U.S. Individual Income Tax Return
a tax question not answered by this publication or the How
To Get Tax Help section at the end of this publication, go 1310 1310 Statement of Person Claiming Refund Due a
to the IRS Interactive Tax Assistant page at IRS.gov/ Deceased Taxpayer
Help/ITA where you can find topics by using the search 2555 2555 Foreign Earned Income
feature or viewing the categories listed.
2848
Getting tax forms, instructions, and publications. 2848 Power of Attorney and Declaration of
Go to IRS.gov/Forms to download current and prior-year Representative
forms, instructions, and publications. 3903 3903 Moving Expenses
Ordering tax forms, instructions, and publications. 4868 4868 Application for Automatic Extension of Time To
Go to IRS.gov/OrderForms to order current forms, instruc- File U.S. Individual Income Tax Return
tions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process 8822 8822 Change of Address
your order for forms and publications as soon as possible. 8822-B 8822-B Change of Address or Responsible
Don’t resubmit requests you’ve already sent us. You can Party—Business
get forms and publications faster online.
9465 9465 Installment Agreement Request
Useful Items 8915 8915 Qualified Disaster Retirement Plan
You may want to see: Distributions and Repayments
Publication See How To Get Tax Help at the end of this publication for
information about getting IRS publications and forms.
17 17 Your Federal Income Tax
54 54 Tax Guide for U.S. Citizens and Resident Aliens
Abroad Gross Income
463 463 Travel, Gift, and Car Expenses
Members of the Armed Forces receive many different
501 501 Dependents, Standard Deduction, and Filing types of pay and allowances. Some are included in gross
Information income while others are excluded from gross income.

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Table 1. Servicemembers’ Government Pay Included in Gross Income
These items are included in gross income, unless the pay is for service in a combat zone.
Basic pay        • Active duty
                 • Attendance at a designated service school
                 • Back wages
                 • Cadet/midshipman pay
                 • Drills 
                 • Reserve training
                 • Training duty 

Special pay      • Aviation career incentives 
                 • Career sea
                 • Diving duty 
                 • Foreign duty (outside the 48 contiguous states and the District of Columbia) 
                 • Foreign language proficiency
                 • Hardship duty
                 • Hostile fire or imminent danger 
                 • Medical and dental officers 
                 • Nuclear-qualified officers 
                 • Optometry 
                 • Other Health Professional Special Pays (for example, nurse, physician assistant, social work, etc.)
                 • Pharmacy
                 • Special compensation for assistance with activities of daily living (SCAADL) 
                 • Special duty assignment pay 
                 • Veterinarian
                 • Voluntary Separation Incentive
Bonus pay        • Career status
                 • Continuation pay
                 • Enlistment 
                 • Officer
                 • Overseas extension
                 • Reenlistment 
Incentive pay    • Submarine
                 • Flight
                 • Hazardous duty
                 • High Altitude/Low Opening (HALO)

Other pay        • Accrued leave
                 • CONUS COLA
                 • High deployment per diem
                 • Personal money allowances paid to high-ranking officers 
                 • Student loan repayment from programs, such as the Department of Defense Educational Loan 
                 Repayment Program when the year's service (requirement) isn't attributable to a combat zone, to 
                 the extent that qualified higher education expenses exceed $5,250 annually
                 • Certain payments made by an employer after March 27, 2020, and before January 1, 2026, of 
                 principal or interest on certain qualified education loans
In-kind military • Personal use of a government-provided vehicle 
benefits

Servicemembers’ Government Pay                                     Servicemembers’ Government Pay 
Included in Gross Income                                           Items Excluded From Gross Income

You  must  report  the  items  listed  in Table  1  as  gross  in- Items  in Table  2  aren't  includible  in  your  gross  income 
come on your tax return unless the pay is for service in a         though you may have to report them on your income tax 
combat zone. For pay for service in a combat zone, refer           return. The list in Table 2 isn't exclusive. See your tax re-
to Table 2. The items in Table 1 are taxable. The list in Ta-      turn  instructions  for  more  information  on  specific  items. 
ble 1 isn't exclusive. Also see Income Items of Special In-        Also see Income Items of Special Interest, later.
terest, later.

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Combat zone pay. You may also be able to exclude pay Qualified reservist distribution (QRD). The portion of
for service in a combat zone even though that pay would your QRD reported by your employer as wages on Form
otherwise be taxable. For information on the exclusion of W-2, Wage and Tax Statement, is included in your gross
pay for service in a combat zone and other tax benefits for income and is taxable. The amount reported should be
combat zone participants, see Combat Zone Exclusion the QRD reduced by the after-tax contributions to your
and Are There Filing, Tax Payment, and Other Extensions health flexible spending arrangement. This amount is also
Specifically for Those in a Combat Zone or a Contingency subject to employment taxes.
Operation, later.
What is a QRD? With reference to a cafeteria plan or
Retroactive determination of nontaxable disa- health flexible spending account, a QRD is a distribution
TIP bility severance payments. The Combat-In- to an individual of all or part of the individual's balance in a
jured Veterans Tax Fairness Act of 2016 gives cafeteria plan or health flexible spending arrangement if:
certain veterans who received disability severance pay-
ments after January 17, 1991, additional time to file claims • The individual was a reservist who was ordered or
called to active duty for more than 179 days or for an
for a credit or refund relating to overpayments attributable
indefinite period, and
to these payments. Veterans affected by this legislation
should have received a notice from the Department of De- • The distribution is made no sooner than the date the
fense (DoD). See Disability Severance Payments to Vet- reservist was ordered or called to active duty and no
erans, later, for details on the payments and for the dead- later than the last day reimbursements could other-
line for making a claim for a credit or refund. wise be made under the arrangement for the plan year
which includes the date of the order or the call to duty.

Income Items of Special Interest Uniformed Services Traditional Thrift Savings Plan
(TSP) distributions. If you participate in the Uniformed
Death gratuity to a survivor. Any death gratuity paid to Services Traditional TSP and receive a distribution from
a survivor of a member of the Armed Forces is excluded your account, the distribution is generally included in your
from the survivor’s gross income. taxable income unless your contributions included tax-ex-
empt combat zone pay.
Can I deduct expenses paid with my excluded basic If your contributions included tax-exempt combat zone
allowance for housing (BAH)? As noted in Table 2, pay, the part of the distribution attributable to those contri-
BAH is excluded from income. This doesn't prevent you butions is tax exempt. However, the earnings on the
from deducting certain expenses paid for with your BAH. tax-exempt portion of the distribution are taxable. The
You may still be able to deduct mortgage interest and real TSP will provide a statement showing the taxable and
estate taxes on your home if you pay these expenses with nontaxable portions of the distribution. For more informa-
your BAH. See the Instructions for Schedule A (Form tion on TSP distributions, see TSPBK26, Tax Rules About
1040) of your tax return. TSP Payments.

Differential wage payments. Differential wage pay- Note. For 2022, combat zone service entitles service
ments are taxable. They aren't treated as combat zone members to contribute as much as $61,000 in a TSP re-
pay even if the individual was in a combat zone. tirement account.
What are differential wage payments? Differential
wage payments are payments made by an employer Note. The annual additions limit is the total amount of
(other than the Armed Forces) to an individual. They are all the contributions made in a calendar year. This limit is
paid for a period during which the individual performed per employer and includes money from all sources: em-
services in the uniformed services while on active duty for ployee contributions (tax-deferred, after-tax, and tax-ex-
a period of more than 30 days. These payments represent empt), Agency/Service Automatic (1%) Contributions, and
all or a portion of the wages the individual would have re- Agency/Service Matching Contributions. It does not in-
ceived from the employer if the individual had been per- clude catch-up contributions.
forming services for the employer during that period. The annual additions limit affects mostly members of
the uniformed services who can exceed the annual elec-
Military base realignment and closure benefits. Mili- tive deferral limit. The excess contributions go into the tra-
tary base realignment and closure benefits paid under the ditional portion of their TSP accounts from tax-exempt pay
Homeowners Assistance Program (HAP) are generally earned in a combat zone.
excluded from income. However, for any property, the
sum of all your payments can't be more than the maximum Uniformed Services Roth Thrift Savings Plan (TSP).
amount described in subsection (c) of 42 U.S.C. 3374 as Roth TSP contributions are included in your income. They
in effect on November 6, 2009. You must include in in- are after-tax contributions and are subject to the same
come the excess over this maximum amount. For more in- contribution limits as the traditional TSP. Qualified distri-
formation about the HAP, see usace.army.mil/Missions/ butions from your Roth account in the TSP aren't included
Military-Missions/Real-Estate/HAP/. in your income. For more details, see Thrift Savings Plan
(TSP) in Part II of Pub. 721, Tax Guide to U.S. Civil Serv-
ice Retirement Benefits, and TSPBK26.

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Table 2. Servicemembers’ Government Pay Items Excluded From Gross 
Income
The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance.
Combat zone pay           • Compensation for active service while in a combat zone (See Combat Zone Exclusion, later.) 
                          Note. The exclusion for certain officers is limited. See Commissioned officers (other than 
                          commissioned warrant officers), later.

Other pay                 • Certain amounts received under the Armed Forces Health Professions Scholarship and 
                          Financial Assistance Program payments
                          • Certain disability retirement pay, including payments received for injuries incurred as a direct 
                          result of a terrorist or military action
                          • Disability severance payments (See Disability Severance Payments to Veterans, later.)
                          • Group-term life insurance 
                          • Professional education 
                          • ROTC educational and subsistence allowances 
                          • State bonus pay for service in a combat zone (See State bonus payments, later.)
                          • Survivor and retirement protection plan premiums
                          • Uniform allowances 
Death allowances          • Burial services 
                          • Death gratuity payments to eligible survivors 
                          • Travel of dependents to burial site 
Family allowances         • Certain educational expenses for dependents 
                          • Emergencies 
                          • Evacuation to a place of safety 
                          • Separation 
Living allowances         • BAH (Basic Allowance for Housing) (See also Can I deduct expenses paid with my excluded 
                          basic allowance for housing (BAH), later.) 
                          • BAS (Basic Allowance for Subsistence)
                          • Housing and cost-of-living allowances abroad paid by the U.S. Government or by a foreign 
                          government
                          • OHA (Overseas Housing Allowance) 
Moving allowances         • Dislocation 
                          • Military base realignment and closure benefit (See Military base realignment and closure 
                          benefits, later.)
                          • Move-in housing 
                          • Moving household and personal items
                          • Moving trailers or mobile homes 
                          • Storage 
                          • Temporary lodging and temporary lodging expenses 
Travel allowances         • Annual round trip for dependent students 
                          • Leave between consecutive overseas tours 
                          • Reassignment in a dependent restricted status
                          • Transportation for you or your dependents during ship overhaul or inactivation
                          • Per diem
                          • Travel benefits under operation hero miles
In-kind military benefits • Dependent-care assistance program 
                          • Defense counsel services
                          • Legal assistance 
                          • Medical/dental care 
                          • Commissary/exchange discounts
                          • Space-available travel on government aircraft
                          • Uniforms furnished to enlisted personnel 

State bonus payments.     A state bonus payment will be    bat  zone.  See Combat  Zone  Defined,  later,  for  a  list  of 
treated as combat zone pay and may not be taxable if it is designated combat zones.
made because of your current or former service in a com-

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What are state bonus payments? A state bonus Claiming the standard refund amount is the easiest way
payment is a bonus payment made to you or to your de- for you to claim a refund, because you don’t need to ac-
pendent(s) by a state (or a political subdivision of a state). cess the original tax return from the year of your disability
severance payment.
Disability Severance Payments to Veterans Enter “Veteran Disability Severance” or “St. Clair Claim”
across the top of Form 1040-X, page 1, and attach a copy
Your claim must be made by the deadline. See of the notice from the DoD about the disability severance
! When must I file my claim, later, for the deadline payment. If you didn’t receive the DoD notice, you must
CAUTION for making these claims.
include documentation showing the exact amount of and
reason for your disability severance payment and a copy
Veterans discharged from military service due to medi- of either the VA determination letter confirming your disa-
cal disability may receive a severance payment. If you re- bility or a determination that your injury or sickness was ei-
ceived a disability severance payment that was taxed to ther incurred as a direct result of armed conflict, while in
you, and either the amounts received were by reason of a extra-hazardous service, or in simulated war exercises, or
combat-related injury or the Department of Veterans Af- was caused by an instrumentality of war. Documentation
fairs (VA) later determined that you were entitled to re- showing the exact amount of and reason for your disability
ceive disability compensation, your severance payment severance payment may include a letter from the Defense
isn’t taxable and you can file a claim for credit or refund Finance and Accounting Services (DFAS) or your Form
using Form 1040-X for the tax year in which the disability DD214 explaining the severance payment at the time of
severance payment was received and included in income the payment. If you don’t have the required documenta-
on your tax return. tion showing the exact amount of and reason for your dis-
ability severance payment, visit dfas.mil/dsp_irs to learn
For more information about amending prior-year re- how to obtain it.
turns to take advantage of this change, see that revision of
the Instructions for Form 1040-X. For more information on In addition to the documents listed above, Form
how to file a prior-year Form 1040-X, go to IRS.gov/ TIP 1310, Statement of Person Claiming Refund Due
Form1040X. a Deceased Taxpayer, may need to accompany
Form 1040-X. See Step 4: Provide Form 1310, if required
Retroactive determination of nontaxable disability under How Is Tax Forgiveness Claimed, later.
severance payments. The Combat-Injured Veterans
Tax Fairness Act of 2016 gives certain veterans who re- When must I file my claim? You must file your claim
ceived disability severance payments after January 17, by the later of 1 year after the date you received the notice
1991, additional time to file claims for credit or refund to from the DoD or the normal deadline for filing a claim for
recover tax overpayments attributable to their disability refund or credit.
severance payments. Veterans affected by this legislation
This alternative 1-year time frame is especially im-
should have received a notice from the Department of De-
portant because the normal deadline is the later
fense (DoD) reporting the amount of disability severance CAUTION!
of 3 years after filing the original return or 2 years
payments.
after paying the tax and claims may date back as far as
How do I file a claim for a refund of an overpayment 1991.
attributable to my disability severance pay? The no-
tice from the DoD includes an explanation of how to file a Where to file. Mail the completed Form 1040-X and your
claim, including a simplified method for making the claim. documents to the following address, regardless of where
The IRS has worked closely with the DoD to produce you live.
these notices, explaining how veterans should claim the
related tax refunds. Internal Revenue Service
You can submit a claim based on the actual amount of 333 W. Pershing Street, Stop 6503, P5
your disability severance payment by completing Form Kansas City, MO 64108
1040-X. However, you can choose instead to claim a
standard refund amount based on the calendar year in Foreign Source Income
which you received the severance payment. Enter “Disa-
bility Severance Payment” on line 15 of Form 1040-X and What Is Foreign Source Income?
enter on lines 15 and 22 the standard refund amount lis-
ted below that applies. For U.S. citizens, foreign source income is income from
• $1,750 for tax years 1991 through 2005. sources outside the United States. This section only dis-
cusses the tax consequences for foreign source income
• $2,400 for tax years 2006 through 2010. of U.S. citizens.
• $3,200 for tax years 2011 through 2016.
Is My Foreign Source Income Taxable?

You must report all of your foreign source income on your
tax return, except for those amounts that U.S. law

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specifically allows you to exclude. This is true whether you Marital Status
reside inside or outside the United States and whether or
not you receive a Form W-2 or a Form 1099. This applies Community property rules apply to married persons
to earned income (such as wages and tips) as well as un- whose domicile during the tax year was in a community
earned income (such as interest, dividends, capital gains, property state. These rules may affect your tax liability if
pensions, rents, and royalties). you file separate returns or are divorced during the year.
Some foreign income may be excluded, but these ex-
clusions aren't available for wages and salaries of military Nature of the Payment
and civilian employees of the U.S. Government. See more
on these exclusions in Foreign earned income exclusion Active duty military pay subject to community property is
and American Samoa income exclusion below. laws. Armed Forces retired or retainer pay may be sub-
ject to community property laws.
Foreign earned income exclusion. Certain taxpayers
can exclude income earned in foreign countries. For 2022, For more information on community property laws, see
this exclusion amount can be as much as $112,000. How- Pub. 555.
ever, the foreign earned income exclusion doesn’t apply
to the wages and salaries of military and civilian employ- Domicile
ees of the U.S. Government. Employees of the U.S. Gov-
ernment include those who work at U.S. Armed Forces Your domicile is the permanent legal home you intend to
exchanges, commissioned and noncommissioned offi- use for an indefinite or unlimited period, and to which,
cers' messes, and Armed Forces motion picture services, when absent, you intend to return. It isn't always where
and similar personnel. Other foreign income earned by you presently live.
military personnel or their spouses may be eligible for the
foreign earned income exclusion if their tax home is in a Domicile or tax residence of civilian spouse. If you
foreign country and other requirements are met. You won’t are the civilian spouse of an active duty U.S. military serv-
be treated as having a tax home in a foreign country for icemember, you can elect to have the same domicile or
any period for which your abode is within the United residence as the servicemember. If your domicile or resi-
States, unless you are serving in an area designated by dence is the same as the servicemember's, you may be
the President of the United States by Executive order as a able to keep your prior domicile or residence for tax pur-
combat zone in support of the Armed Forces of the United poses when you accompany your spouse who relocated
States. For more information on the exclusion, including to a new duty station. For more information about this op-
other requirements and the definition of “abode,” see Pub. tion, see Pub. 570. You may also elect to have the same
54. domicile or residence as the servicemember.
American Samoa income exclusion. Residents of
American Samoa may be able to exclude income from Nevada, Washington, and California
American Samoa. However, this possession exclusion Domestic Partners
doesn’t apply to wages and salaries of military and civilian
employees of the U.S. Government. If you need informa- A registered domestic partner in Nevada, Washington, or
tion on this possession exclusion, see Pub. 570, Tax California must generally report half of his or her income
Guide for Individuals With Income From U.S. Posses- plus half of the income of his or her domestic partner. See
sions. Form 8958 and Pub. 555.

Community Property Form W-2

The pay you earn as a member of the Armed Forces may What Information Can I Find on My Form
be subject to community property laws depending on your
W-2?
marital status the nature of the payment, , and your domi-
cile. These laws may affect how much of your income is
Form W-2 shows your total pay and other compensation
included in your gross income for tax purposes. Commun-
and the income tax, social security tax, and Medicare tax
ity property states are Arizona, California, Idaho, Louisi-
that was withheld during the year. Form W-2 also shows
ana, Nevada, New Mexico, Texas, Washington, and Wis-
other amounts that you may find important in box 12.
consin.

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                                      Form W-2 Reference Guide for Box 12 Codes

A     Uncollected social security or RRTA tax B  Uncollected Medicare tax on tips (but not    C  Taxable cost of group-term life 
      on tips                                    Additional Medicare Tax)                        insurance over $50,000
D     Elective deferrals to a section 401(k)  E  Elective deferrals under a section 403(b)    F  Elective deferrals under a section 
      cash or deferred arrangement plan          salary reduction agreement                      408(k)(6) salary reduction SEP
      (including a SIMPLE 401(k) arrangement)
G     Elective deferrals and employer         H  Elective deferrals to a section 501(c)(18)   J  Nontaxable sick pay
      contributions (including nonelective       (D) tax-exempt organization plan
      deferrals) to a section 457(b) deferred 
      compensation plan
K     20% excise tax on excess golden         L  Substantiated employee business              M  Uncollected social security or RRTA 
      parachute payments                         expense reimbursements                          tax on taxable cost of group-term life 
                                                                                                 insurance over $50,000 (former 
                                                                                                 employees only)
N     Uncollected Medicare tax on taxable     P  Excludable moving expense                    Q  Nontaxable combat pay
      cost of group-term life insurance over     reimbursements paid directly to a 
      $50,000 (but not Additional Medicare       member of the U.S. Armed Forces
      Tax) (former employees only) 
R     Employer contributions to an Archer MSA S  Employee salary reduction contributions      T  Adoption benefits
                                                 under a section 408(p) SIMPLE plan
V     Income from exercise of nonstatutory    W  Employer contributions (including            Y  Deferrals under a section 409A 
      stock option(s)                            employee contributions through a                nonqualified deferred compensation 
                                                 cafeteria plan) to an employee's health         plan
                                                 savings account (HSA)
Z     Income under a nonqualified deferred    AA Designated Roth contributions under a        BB Designated Roth contributions under a 
      compensation plan that fails to satisfy    section 401(k) plan                             section 403(b) plan
      section 409A
DD    Cost of employer-sponsored health       EE Designated Roth contributions under a        FF Permitted benefits under a qualified 
      coverage                                   governmental section 457(b) plan                small employer health reimbursement 
                                                                                                 arrangement
GG    Income from qualified equity grants     HH Aggregate deferrals under section 83(i) 
      under section 83(i)                        elections as of the close of the calendar 
                                                 year
Note. For more information on these codes, see the General Instructions for Forms W-2 and W-3.
What Do the Codes in Box 12 of Form W-2                        unreimbursed expenses from the time you leave home un-
Mean?                                                          til the time you return home. See     How To Report My Re-
                                                               serve-Related  Travel  Expenses,  later,  for  information  on 
Box 12 shows amounts not listed in other places on the         how to report these expenses on your tax return.
form. The amounts shown in box 12 are generally prece-
ded by a code. A list of the codes used in box 12 is shown     Am I a Member of a Reserve Component?
above.
                                                               You are a member of a reserve component of the Armed 
                                                               Forces if you are in:
Adjustments to Income                                                • The Army, Navy, Marine Corps, Air Force, or Coast 
                                                                       Guard Reserve;
Adjusted gross income is your total income minus certain               The Army National Guard of the United States;
                                                                     •
adjustments.  The  following  adjustments  are  of  particular 
interest to members of the Armed Forces.                             • The Air National Guard of the United States; or
• Travel Expenses of Armed Forces Reservists.                        • The Ready Reserve Corps of the Public Health Serv-
                                                                       ice.
• Individual Retirement Arrangements.
• Moving Expenses.                                             How To Report My Reserve-Related Travel 
Each of these adjustments is discussed below.                  Expenses

Travel Expenses of Armed Forces                                If you have reserve-related travel that takes you more than 
                                                               100  miles  from  home,  you  should  first  complete  Form 
Reservists                                                     2106, Employee Business Expenses.

Are My Travel Expenses as a Reservist                                 On Schedule 1 (Form 1040), line 12, enter the part of 
Deductible?                                                    your expenses, up to the federal rate, included on Form 
                                                               2106, line 10, that is for reserve-related travel more than 
If you are a member of a reserve component of the Armed        100 miles from your home.
Forces  and  you  travel  more  than  100  miles  away  from 
home in connection with your performance of services as               For more information about this limit, see Per Diem and 
a member of the reserves, you can deduct your unreim-          Car Allowances in chapter 6 of Pub. 463.
bursed  travel  expenses  on  your  tax  return.  Include  all 

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Example. Captain Harris, a member of the Army Re- Those in a Combat Zone or a Contingency Operation,
serve, traveled to a location 220 miles from his home to later. For more information on contributions to IRAs, see
perform his work in the Reserves in April 2022. He incur- Pub. 590-A.
red $1,557.40 ($1,575.00) of unreimbursed expenses
consisting of $257.40 ($275.00) for mileage (440 miles × Is My Combat Zone Pay Included in IRA
58.5 cents a mile (62.5 cents per mile after June 30, Calculations?
2022)), $300 for meals, and $1,000 for lodging. Only 50%
of his meal expenses are deductible because the food or For IRA purposes, your compensation includes nontaxa-
beverages are not provided by a restaurant. He shows his ble combat zone pay. Even though you don't have to in-
total deductible travel expenses of $1,407.40 ($257.40 + clude the combat zone pay in your gross income, you do
$150 (50% of $300) + $1,000) on Form 2106, line 10. He include it in your compensation when figuring the limits on
enters the $1,407.40 ($257.40 + $150 + $1,000) for travel contributions, and on deductions for contributions, to
over 100 miles from home on Schedule 1 (Form 1040), IRAs.
line 12.
If after June 30, 2022, he shows his total deductible Treatment of Distributions (and
travel expenses of $1,425.00 ($275.00 + $150 (50% of Repayments of Distributions) From an IRA
$300) + $1,000) on Form 2106, line 10. He enters the
to Qualified Reservists
$1,425.00 ($275.00 + $150 + $1,000) for travel over 100
miles from home on Schedule 1 (Form 1040), line 12. Is a qualified reservist distribution subject to the
10% additional tax? A qualified reservist distribution,
Individual Retirement Arrangements defined below, isn’t subject to the 10% additional tax on
(IRAs) early distributions from certain retirement plans.

What is a qualified reservist distribution? With refer-
An IRA generally includes a traditional IRA, Roth IRA, sim- ence to an IRA, a section 401(k) plan, or a 403(b) plan, a
plified employee pension (SEP) IRA, and a savings incen- distribution you receive is a qualified reservist distribution
tive match plan for employees (SIMPLE) IRA. if the following requirements are met.
Deductibility of Contributions to My IRA • You were ordered or called to active duty after Sep-
tember 11, 2001.
Deductible IRA contributions. You no longer
need to be younger than age 70 / to take a de-1 2 • You were ordered or called to active duty for a period
CAUTION! duction for your contributions to an IRA. of more than 179 days or for an indefinite period be-
cause you are a member of a reserve component (see
Am I a Member of a Reserve Component, earlier, un-
Generally, you can deduct the lesser of the contribu- der Travel Expenses of Armed Forces Reservists).
tions to your traditional IRA for the year or the general limit
(or spousal IRA limit, if applicable). However, if you or • The distribution is from an IRA or from amounts attrib-
your spouse was covered by an employer-maintained re- utable to elective deferrals under a section 401(k) or
tirement plan at any time during the year for which contri- 403(b) plan or a similar arrangement.
butions were made, you may not be able to deduct all of • The distribution was made no earlier than the date of
the contributions. The Form W-2 you or your spouse re- the order or call to active duty and no later than the
ceives from an employer has a box used to indicate close of the active duty period.
whether you were covered for the year. The “Retirement
plan” box should have a mark in it if you were covered. Can I repay amounts distributed from my IRA, sec-
tion 401(k) or 403(b) plan, or a similar arrangement?
For purposes of a deduction for contributions to a tradi- You may be able to contribute (repay), to an IRA, amounts
tional IRA, Armed Forces members (including reservists equal to any qualified reservist distributions (defined ear-
on active duty for more than 90 days during the year) are lier) you received. You can make these repayment contri-
considered covered by an employer-maintained retire- butions even if they would cause your total contributions
ment plan. The "Retirement plan" box on your Form W-2 to the IRA to be more than the general limit on contribu-
should have a mark in it. Your deduction for contributions tions. You make these repayment contributions to an IRA,
to a traditional IRA may be subject to a phaseout. See even if you received the qualified reservist distribution
Limit if Covered by Employer Plan in Pub. 590-A for more from a section 401(k) or 403(b) plan or a similar arrange-
information. ment.
Is there a limit to the amount I can repay? Your
As a military person, do I get additional time to make
qualified reservist repayments can’t be more than your
a contribution to my IRA? Individuals serving in the
qualified reservist distributions.
U.S. Armed Forces or in support of the U.S. Armed
Forces in designated combat zones have additional time Is there a time limit for repaying? You can make
to make a contribution to an IRA. For more information on these repayment contributions up to and including the
this extension of deadline provision, see Are There Filing, date that is 2 years after your active duty period ends.
Tax Payment, and Other Extensions Specifically for

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Can I deduct qualified reservist repayments? You What constitutes a permanent change of station? A
can’t deduct qualified reservist repayments. permanent change of station includes:
Will the repayment affect my IRA deduction? The • A move from your home to your first post of active
repayment of qualified reservist distributions doesn’t affect duty,
the amount you can deduct as an IRA contribution. • A move from one permanent post of duty to another,
How do you report the repayment? If you repay a and
qualified reservist distribution, include the amount of the • A move from your last post of duty to your home or to
repayment with nondeductible contributions on line 1 of a nearer point in the United States. The move must
Form 8606, Nondeductible IRAs. occur within 1 year of ending your active duty or within
the period allowed under the Joint Travel Regulations.
Tax Relief for Qualified Disaster
Distributions and Repayments Are there additional considerations when a spouse
or dependent moves? If you are the spouse or depend-
Special rules provide for tax-favored distributions from ent of a member of the Armed Forces who deserts, is im-
and repayments to certain retirement plans (including prisoned, or dies while on active duty, a permanent
IRAs) on account of economic losses due to disasters de- change of station for you includes a move to:
clared by the President. To report the qualified distribu- • The member's place of enlistment or induction;
tions and repayments, use Form 8915-D for 2019 disas-
ters and use Form 8915-F for disasters that occur in 2020, • Your, or the member's, home of record; or
2021, 2022, and future years. For more information, see • A nearer point in the United States.
the Instructions for Form 8915-F and Publication 590-B. If the military moves you to or from a different location
than the member, the moves are treated as a single move
Note. For your 2020 return, these qualified disaster
to your new main job location.
distributions are those qualified disaster distributions re-
ported on the 2020 Form 8915-C, Qualified 2018 Disaster
Retirement Plan Distributions and Repayments, and de- Are Reimbursements, or the Value of
scribed in its instructions; the 2020 Form 8915-D, Quali- Services Provided by the Government When
fied 2019 Disaster Retirement Plan Distributions and Re- I Move, Included in My Income?
payments, and described in its instructions; and the 2020
Form 8915-E, Qualified 2020 Disaster Retirement Plan Don't include in your income the value of moving and stor-
Distributions and Repayments (Use for Coronavirus-Rela- age services provided by the government because of a
ted Distributions), and described in its instructions. permanent change of station. Similarly, don't include in in-
come amounts received as a dislocation allowance, tem-
File 2022 Form 8915-F if either of the following porary lodging expense, temporary lodging allowance, or
TIP applies. You received in 2020 or 2021 a qualified move-in housing allowance.
2020 disaster distribution that you are including in
income in equal amounts over 3 years. Generally, if the total reimbursements or allowances
that you receive from the government because of the
You made a repayment for 2022 of a qualified 2020 disas- move are more than your actual moving expenses, the ex-
ter distribution. Caution. No qualified disaster distribu- cess is included in your wages on Form W-2. However, if
tions could be made in 2022. The last year that qualified any reimbursements or allowances (other than dislocation
2020 distributions could be made was 2021. allowances, temporary lodging expenses, temporary lodg-
ing allowances, or move-in housing allowances) exceed
the cost of moving and the excess isn't included in your
Moving Expenses
wages on Form W-2, the excess must still be included in
gross income on Form 1040 or 1040-SR, line 1.
You may be able to exclude from income the value of gov-
ernment-provided services and reimbursement. If you If you must relocate and your spouse and dependents
weren't reimbursed, you may be able to deduct expenses move to or from a different location, don't include in in-
you incurred when you moved. We discuss both below. come reimbursements, allowances, or the value of moving
• Are Reimbursements, or the Value of Services Provi- and storage services provided by the government to move
ded by the Government When I Move, Included in My you and your spouse and dependents to and from the
Income. separate locations.
• Which Moving Expenses Are Deductible and Which
Aren't. Which Moving Expenses Are Deductible and
Which Aren't
To deduct moving expenses, you must be a member
of the Armed Forces on active duty and your move must How much of my moving expenses can I deduct? If
be due to a military order and the result of a permanent you move because of a permanent change of station, you
change of station. can deduct the reasonable unreimbursed expenses of
moving you and members of your household. See How To

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Report Moving Expenses, later, for how to report this de- • Storing these items for part or all of the time the new
duction. job location remains your main job location. The new
A member of your household is anyone who has both job location must be outside the United States.
your former home and your new home as his or her main
home. It doesn't include a tenant or employee unless you
can claim that person as a dependent on your tax return.
How To Report Moving Expenses
Which moving expenses can I deduct? You can de-
duct expenses (if not reimbursed or furnished in kind) for: Figure moving expense deductions on Form 3903. The
Form 3903 instructions provide information on how to fig-
• Moving household goods and personal effects, and ure your deduction for qualified expenses that exceed
• Travel. your reimbursements and allowances (including disloca-
tion allowances, temporary lodging expenses, temporary
Moving household goods and personal effects. You lodging allowances, or move-in housing allowances that
can deduct the expenses of moving your household are excluded from gross income).
goods and personal effects, including expenses for haul-
ing a trailer, packing, crating, in-transit storage, and insur- If you qualify to deduct expenses for more than one
ance. You can't deduct expenses for moving furniture or move, use a separate Form 3903 for each move.
other goods you bought on the way from your old home to
your new home. Carry the moving expense deduction from Form(s)
Storing and insuring household goods and per- 3903, line 5, to Schedule 1 (Form 1040), line 14. For more
sonal effects. You can include only the cost of storing information, see Form 3903 and its instructions.
and insuring your household goods and personal effects
within any period of 30 consecutive days after the day
these goods and effects are moved from your former Income Exclusions for Armed
home and before they are delivered to your new home.
Forces Members in Combat
Travel. You can deduct the expenses of traveling (includ-
ing lodging within certain limitations, but not meals) from Zones
your old home to your new home, including car expenses
and airfare. You can deduct as car expenses either: Gross income doesn’t include compensation you received
for active service in the Armed Forces for any month dur-
• Your actual out-of-pocket expenses such as gas and
ing any part of which you served in a combat zone or
oil, or
qualified hazardous duty area. The exclusion available to
• The standard mileage rate of 18 cents a mile (22 cents you as a member of the Armed Forces may depend on
a mile after June 30, 2022). your rank.
You can add parking fees and tolls to the amount
Enlisted members, warrant officers, and commis-
claimed under either method. You can't deduct any ex-
sioned warrant officers. If you are an enlisted member,
penses for meals. You can't deduct the cost of unneces-
warrant officer, or commissioned warrant officer, you can
sary side trips or lavish and extravagant lodging.
exclude the following amounts from your income.
Moving services and allowances provided by the • Active duty pay earned in any month you served in a
government. Don’t deduct any expenses for moving combat zone. See Combat Zone Exclusion, later.
services that were provided by the government. Also,
don’t deduct any expenses that were reimbursed by an al- • Imminent danger/hostile fire pay. See Serving in a
lowance you didn’t include in income. Combat Zone, later.
• A reenlistment bonus if the voluntary extension or re-
Foreign Moves enlistment occurs in a month you served in a combat
zone.
A foreign move is a move from the United States or its
possessions to a foreign country or from one foreign • Pay for accrued leave earned in any month you
served in a combat zone. The DoD must determine
country to another foreign country. A move from a foreign
that the unused leave was earned during that period.
country to the United States or its possessions isn't a for-
eign move. • Pay received for duties as a member of the Armed
Forces in clubs, messes, post and station theaters,
For a foreign move, the deductible moving expenses and other nonappropriated fund activities. The pay
described earlier are expanded to include the reasonable must be earned in a month you served in a combat
expenses of: zone.
• Moving your household goods and personal effects to • Awards for suggestions, inventions, or scientific ach-
and from storage, and ievements you are entitled to because of a submission
you made in a month you served in a combat zone.

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• Student loan repayments. If the entire year of service you will need to get a corrected Form W-2 from your fi-
required to earn the repayment was performed in a nance office. You can't exclude as combat zone pay any
combat zone, the entire repayment made because of wages shown in box 1 of Form W-2. See also Disability
that year of service is excluded. If only part of that year Severance Payments to Veterans, later, for special rules
of service was performed in a combat zone, only part relating to severance pay.
of the repayment qualifies for exclusion. For example,
if you served in a combat zone for 5 months, / of 5 12
What Is Combat Zone Pay?
your repayment qualifies for exclusion.
Combat zone pay is known as combat zone com-
Commissioned officers (other than commissioned TIP pensation.
warrant officers). If you are a commissioned officer
(other than a commissioned warrant officer), you may ex-
clude part of your combat zone pay. There is a limit to the Combat zone pay is pay received by a member of the
amount of combat zone pay you can exclude. See Com- U.S. Armed Forces who serves in:
missioned officers (other than commissioned warrant offi-
1. A combat zone as designated by the President in an
cers) under How Much of My Combat Zone Pay Can I Ex-
Executive order (see Combat Zone Defined, later);
clude, later.
2. A qualified hazardous duty area designated by Con-
gress while receiving hostile fire pay or imminent dan-
Combat Zone Exclusion ger pay in accordance with 37 U.S.C. 351 (see Serv-
ing in a Combat Zone, later); or
Combat zone exclusion and combat zone pay are
3. An area outside the combat zone or qualified hazard-
TIP also known as combat zone exclusion and com-
ous duty area when the DoD certifies that such serv-
bat zone compensation, respectively.
ice is in direct support of military operations in a com-
bat zone or qualified hazardous duty area, and the
How Much of My Combat Zone Pay member receives hostile fire pay or imminent danger
pay (see Serving outside combat zone considered
Can I Exclude? serving in a combat zone, later).
Enlisted member, warrant officer, or commissioned The month for which you receive the pay must be a
warrant officer. If you are an enlisted member, warrant month in which you either:
officer, or commissioned warrant officer, none of your
combat zone pay is included in your income for tax purpo- • Served in a combat zone; or
ses. • Were hospitalized as a result of wounds, disease, or
injury incurred while serving in the combat zone.
Commissioned officers (other than commissioned
warrant officers). If you are a commissioned officer You don't have to receive the excluded pay while you are
(other than a commissioned warrant officer), there is a in a combat zone, are hospitalized, or in the same year
limit to the amount of combat zone pay you can exclude. you served in a combat zone.
The amount of your exclusion is limited to the highest rate Partial month service is treated as full month of
of enlisted pay (plus imminent danger/hostile fire pay you service. If you serve in a combat zone for any part of 1 or
received) for each month during any part of which you more days during a particular month, you are entitled to a
served in a combat zone or were hospitalized as a result combat zone exclusion for that entire month.
of your service there. For 2022, the applicable amount is
$9,580.50 per month (that is, $9,355.50 for the highest en- Are my retirement pay and pensions treated as com-
listed pay + $225 for imminent danger pay). bat zone pay? Retirement pay and pensions don't qual-
ify for the combat zone exclusion.
Earned income election. Though your combat zone pay
Combat Related Special Compensation (CRSC)
is excluded from income, you can elect to include it in in-
is a benefit awarded to certain retired veterans
come in figuring your EIC. See Can I treat my nontaxable TIP
with combat-related disabilities. CRSC is exclu-
combat zone pay as earned income? under Earned In-
ded from income.
come Credit, later.

How Do I Report the Combat Zone Combat Zone Defined
Exclusion?
A combat zone is any area the President of the United
Ordinarily, you don't have to do anything for this exclusion States designates by Executive order as an area in which
to apply. The exclusion will be reflected on your Form the U.S. Armed Forces are engaging or have engaged in
W-2. The wages shown in box 1 of your 2022 Form W-2 combat. An area usually becomes a combat zone and
shouldn't include military pay excluded from your income ceases to be a combat zone on the dates the President
under the combat zone exclusion provisions. If it does, designates by Executive order. To date, the Afghanistan
area the Kosovo area, , and the Arabian Peninsula have

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been designated as combat zones. Combat zone tax ben- designated as a combat zone beginning January 17,
efits have been designated by Congress for the Sinai Pen- 1991.
insula of Egypt under certain circumstances. Though the
• The Persian Gulf.
former Yugoslavia is no longer treated as a combat zone,
certain benefits may still be available to those who served • The Red Sea.
in that area at that time. Each of the combat zones, the Si- • The Gulf of Oman.
nai Peninsula, and the former Yugoslavia area are dis-
cussed below. • The part of the Arabian Sea that is north of 10 degrees
north latitude and west of 68 degrees east longitude.
Serving outside combat zone considered serving
in a combat zone. Military service outside a combat • The Gulf of Aden.
zone is considered to be performed in a combat zone if: • The total land areas of Iraq, Kuwait, Saudi Arabia,
• The DoD designates that the service is in direct sup- Oman, Bahrain, Qatar, and the United Arab Emirates.
port of military operations in the combat zone, and The following countries were certified by the DoD for
combat zone tax benefits due to their direct support of
• The service qualifies you for special military pay for
military operations in the Arabian Peninsula combat zone.
duty subject to hostile fire or imminent danger under
37 U.S.C. 351. • Jordan (as of March 19, 2003).
Military pay received for this service will qualify for the • Lebanon (as of February 12, 2015).
combat zone exclusion if all of the requirements dis-
cussed under Service Eligible for Combat Zone Exclusion , • Turkey east of 33.51 degrees east longitude (as of
September 19, 2016).
later, other than service in a combat zone, are met and if
the pay is verifiable by reference to military pay records. Sinai Peninsula. Section 11026 of Public Law 115-97
designates the Sinai Peninsula of Egypt as a qualified
The Afghanistan area. By Executive Order No. 13239,
hazardous duty area that is treated as if it were a combat
Afghanistan (and the airspace above) was designated as
zone. This designation generally applies for the period be-
a combat zone beginning September 19, 2001.
ginning June 10, 2015. For more information about
The following countries were certified by the DoD for
amending prior-year returns to take advantage of the ben-
combat zone tax benefits due to their direct support of
efits associated with this designation, see the Instructions
military operations in the Afghanistan combat zone.
for Form 1040-X.
• Jordan and Pakistan (as of September 19, 2001).
The former Yugoslavia area. Section 1 of Public Law
• Philippines (from January 9, 2002, through September
104-117 designated the following locations as qualified
30, 2015).
hazardous duty areas that were treated as if they were
• Djibouti (as of July 1, 2002). combat zones.
• Yemen (as of April 10, 2002). • Bosnia and Herzegovina.
• Somalia and Syria (as of January 1, 2004). • Croatia.
Note. For the Philippines only, the personnel must have • Macedonia.
deployed in conjunction with Operation Enduring Free-
That designation generally applied beginning November
dom or Operation Freedom Sentinel supporting military
21, 1995, and ending November 1, 2007, allowing, for ex-
operations in the Afghanistan combat zone.
ample, members of the Armed Forces who die by reason
The Kosovo area. By Executive Order No. 13119, the of wounds that were incurred in that area and during that
following locations (including the airspace above) were period to qualify for special tax treatment upon their death.
designated as a combat zone beginning March 24, 1999.
• Federal Republic of Yugoslavia (Serbia/Montenegro). Service Eligible for Combat Zone
Exclusion
• Albania.
• Kosovo. As noted earlier, pay eligible for the combat zone exclu-
• The Adriatic Sea. sion must have been received for a month in which you ei-
ther served in a combat zone or were hospitalized as a re-
• The Ionian Sea—north of the 39th parallel. sult of wounds, disease, or injury incurred while serving in
Note. The combat zone designation for Montenegro and the combat zone. We discuss these below. Also see Serv-
Kosovo (previously a province within Serbia) under Exec- ing outside combat zone considered serving in a combat
utive Order 13119 remains in force even though Montene- zone, earlier, under Combat Zone Defined.
gro and Kosovo have become independent nations since
EO 13119 was signed. Serving in a Combat Zone

The Arabian Peninsula. By Executive Order No. 12744, You are considered to be serving in a combat zone if you
the following locations (and the airspace above) were are either assigned on official temporary duty to a combat

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zone or you qualify for hostile fire/imminent danger pay • Presence in a combat zone solely for your personal
while in a combat zone. convenience.

Service in a combat zone includes any periods you are
absent from duty because of sickness, wounds, or leave.
If, as a result of serving in a combat zone, a person be- Gain or Loss From Sale of
comes a prisoner of war or is missing in action, that per-
Home
son is considered to be serving in the combat zone so
long as he or she keeps that status for military pay purpo-
You may not have to pay tax on all or part of the gain from
ses.
the sale of your main home. Usually, your main home is
the one you live in most of the time. It can be a:
Hospitalization as a Result of Wounds,
Disease, or Injury Incurred While Serving in • House,
a Combat Zone • Houseboat,
Hospitalized while serving in a combat zone. If you • Mobile home,
are hospitalized while serving in a combat zone, the • Cooperative apartment, or
wound, disease, or injury causing the hospitalization will Condominium.
•
be presumed to have been incurred while serving in the
combat zone unless there is clear evidence to the con- How much can you exclude? You can generally ex-
trary. clude up to $250,000 of gain ($500,000, in most cases, if
married filing a joint return) realized on the sale or ex-
Example. You are hospitalized for a specific disease change of a main home in 2022. The exclusion is allowed
in a combat zone where you have been serving for 3 each time you sell or exchange a main home, but gener-
weeks, and the disease for which you are hospitalized has ally not more than once every 2 years.
an incubation period of 2 to 4 weeks. The disease is pre-
sumed to have been incurred while you were serving in What must you do to be eligible for the exclusion?
the combat zone. On the other hand, if the incubation pe- You will be eligible for the exclusion if, during the 5-year
riod of the disease is 1 year, the disease wouldn't have period ending on the date of the sale, you:
been incurred while you were serving in the combat zone.
• Owned the home for at least 2 years (the ownership
Hospitalized after leaving a combat zone. In some ca- test), and
ses, the wound, disease, or injury may have been incurred • Lived in the home as your main home for at least 2
while you were serving in the combat zone, even though years (the use test).
you weren't hospitalized until after you left. In that case,
you can exclude military pay earned while you are hospi- It doesn’t have to be a single block of time.

talized as a result of the wound, disease, or injury. What happens if I don't meet the ownership and use
Example. You were hospitalized for a specific disease tests? If you don't meet the ownership and use tests due
3 weeks after you departed the combat zone. The incuba- to a move to a new permanent duty station, you can ex-
tion period of the disease is from 2 to 4 weeks. The dis- clude gain, but the maximum amount of gain you can ex-
ease is presumed to have been incurred while serving in clude will be reduced. See Pub. 523 for more details.

the combat zone. 5-year test period can be suspended for members of
Time limit on combat zone exclusion for pay re- the Armed Forces. You can choose to have the 5-year
ceived while hospitalized. If you are hospitalized, you test period for ownership and use suspended during any
can't exclude any military pay received for any month of period you or your spouse serves on qualified official ex-
service that begins more than 2 years after the end of tended duty as a member of the Armed Forces. This
combat activities in the combat zone. This pay won't be means that you may be able to meet the 2-year use test
combat zone pay. even if, because of your service, you didn't actually live in
your home for the required 2 years during the 5-year pe-
riod ending on the date of sale.
Nonqualifying Presence in a Combat
Zone Example. David bought and moved into a home in
2011. He lived in it as his main home for 2 / years. For 1 2
None of the following types of military service qualify as the next 6 years, he didn't live in it because he was on
service in a combat zone. qualified official extended duty with the Army. He then
sold the home at a gain in 2021. To meet the use test, Da-
• Presence in a combat zone while on leave from a duty
vid chooses to suspend the 5-year test period for the 6
station located outside the combat zone.
years he was on qualifying official extended duty. This
• Passage over or through a combat zone during a trip means he can disregard those 6 years. Therefore, David's
between two points that are outside a combat zone. 5-year test period consists of the 5 years before he went
on qualifying official extended duty. He meets the

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ownership and use tests because he owned and lived in Lump-sum portion of settlement payment. Gener-
the home for 2 / years during this test period.1 2 ally, you must include the lump-sum payment in gross in-
come. In limited circumstances, you may be able to ex-
Limits on period of suspension. The period of sus-
clude part or all of the lump-sum payment from gross
pension can't last more than 10 years. You can't suspend
income. For example, you may qualify to exclude part or
the 5-year period for more than one property at a time.
all of the payment from gross income if you can show that
You can revoke your choice to suspend the 5-year period
the payment was made to reimburse specific nondeducti-
at any time.
ble expenses (such as living expenses) you incurred be-
Qualified official extended duty. You are on quali- cause of the SCRA violation.
fied official extended duty if you serve on extended duty
Interest payment on lump-sum portion of settle-
either:
ment payment. You must include any interest on the
• At a duty station at least 50 miles from your main lump-sum portion of your settlement payment in your in-
home, or come.
• While you live in government quarters under govern- Lost equity portion of settlement payment. If you
ment orders. lost your main home in foreclosure, you should treat the
You are on extended duty when you are called or or- lost equity payment as an additional amount you received
dered to active duty for a period of more than 90 days or on the foreclosure of the home. You will have a gain on
for an indefinite period. the foreclosure only if the sum of the lost equity payment
and the value of the main home at foreclosure is more
What if the property was used for rental or business? than what you paid for the home. In many cases, this gain
You may still qualify for a reduced exclusion of the gain may be excluded from income. For more information on
from the sale of a home that you have used as a rental the rules for excluding all or part of any gain from the sale
property or for business. However, you must meet the (including a foreclosure) of a main home, see Pub. 523.
ownership and use tests discussed in Pub. 523.
The rules that apply to a lost equity payment you
What if there were periods when I didn't use the received for the foreclosure of a property that wasn't
property as my main home and wasn’t on qualified your main home are different. To find rules for report-
official extended duty? If the sale of your main home ing gain or loss on the foreclosure of property that wasn't
results in a gain that is allocated to one or more period(s) your main home, see Pub. 544, Sales and Other Disposi-
of nonqualified use, you can't exclude that gain from your tions of Assets.
income. Interest payment on lost equity portion of settle-
Nonqualified use means any period after 2008 when ment payment. You must include any interest on the lost
neither you nor your spouse (or your former spouse) used equity portion of your settlement payment in your income.
the property as a main home, with certain exceptions. For
example, a period of nonqualified use doesn't include any
period (not to exceed a total of 10 years) during which you
or your spouse is serving on qualified official extended Itemized Deductions
duty, discussed above. You will be able to exclude the
gain attributable to the period during which you or your You can no longer claim any miscellaneous itemized de-
spouse served on qualified official extended duty. ductions, including the deduction for unreimbursed em-
ployee business expenses. Miscellaneous itemized de-
Are my losses deductible? You can't deduct a loss ductions are those deductions that would have been
from the sale of your main home. subject to the 2%-of-adjusted-gross-income limitation.
More information. For more information, see Pub. 523. If you are an Armed Forces reservist, you may be able
to deduct unreimbursed employee business expenses as
an adjustment to income. See Travel Expenses of Armed
Forces Reservists, earlier. These deductions aren’t availa-
Foreclosures ble for active duty service members.

There may be tax consequences as a result of compensa-
tion payments for foreclosures. Repayments to Your Employer

If you had to repay to your employer an amount that you
Payments made for violations of the Servicemem-
included in your income in an earlier year, you may be
bers Civil Relief Act (SCRA). All servicemembers who
able to deduct the repaid amount from your income for the
received a settlement payment reported on a Form 1099
year in which you repaid it. Where you report the repay-
may need to report the amount on their tax return as in-
ment on your tax return will depend on the amount of the
come. However, the tax treatment of settlement payments
repayment. See Repayments in Pub. 525.
will depend on the facts and circumstances as illustrated
below.

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Is My Child a Qualifying Child?
Credits
Your child is a qualifying child for purposes of the child
After you have figured your taxable income and tax liabil- tax credit if your child meets all seven of the following con-
ity, you can determine if you are entitled to any tax credits. ditions.
This section discusses the child tax credit additional child ,
tax credit credit for other dependents earned income , , 1. Is your son, daughter, stepchild, foster child, brother,
credit, and credit for excess social security tax withheld. sister, stepbrother, stepsister, half brother, or half sis-
For information on other credits, see your tax form instruc- ter, or a descendant of any of them (for example, your
tions. grandchild, niece, or nephew).
2. Was under age 17 at the end of 2022.
Child Tax Credit, Credit for Other 3. Didn't provide over half of the child’s own support for
Dependents, and Additional Child Tax 2022.
Credit 4. Lived with you for more than half of 2022 (but see Are
there exceptions to the time lived with you require-
The child tax credit is a credit that may reduce your tax by
ment, later).
as much as $2,000 for each of your qualifying children.
See How Much Can I Claim as a Child Tax Credit, later. 5. Is claimed as a dependent on your return.
The additional child tax credit (ACTC) is a credit you 6. Doesn't file a joint return for the year (or files it only to
may be able to take if you aren't able to claim the full claim a refund of income tax withheld or estimated tax
amount of the child tax credit. The additional child tax paid).
credit is discussed later.
7. Was a U.S. citizen, a U.S. national, or a U.S. resident
The credit for other dependents (ODC) is a credit that alien. If the child was adopted, see Adopted child,
may reduce your tax by as much as $500 for each of your later.
qualifying children or other dependents who can’t be
claimed for the CTC. The amount you may claim for your Are there exceptions to the time lived with you re-
CTC is calculated together with the amount you may claim quirement? Temporary absences by you or the other
for your credit for other dependents on the Child Tax person for special circumstances, such as school, vaca-
Credit and Credit for Other Dependents Worksheet in the tion, business, medical care, military service, or detention
instructions for your tax return. These credits are reported in a juvenile facility, count as time the person lived with
on the same line of your return. The credit for other de- you.
pendents is discussed later. If the person meets all other requirements to be your
qualifying child but was born or died in 2022, the person is
The additional child tax credit (ACTC) is a credit considered to have lived with you for more than half of
! you may be able to take if you aren't able to claim 2022 if your home was this person's home for more than
CAUTION the full amount of the child tax credit. The child tax
half the time he or she was alive in 2022.
credit isn't the same as the credit for child and dependent Any other person is considered to have lived with you
care expenses. See Pub. 503 for information on the credit for all of 2022 if the person was born or died in 2022 and
for child and dependent care expenses. your home was this person's home for the entire time he
or she was alive in 2022.
Refunds for returns claiming the ACTC can't be
There are also exceptions for kidnapped children, chil-
TIP issued before mid-February 2023. This delay ap- dren lawfully placed with you for legal adoption by you in
plies to the entire refund, not just the portion asso-
2022, eligible foster children placed with you in 2022, and
ciated with the ACTC. This delay does not apply if the re-
children of divorced or separated parents. For details, see
turn claims the CTC unless the return also claims the
Pub. 501.
earned income credit.
What if my child is the qualifying child of more than
Can I claim the child tax credit if I don't have a social one person? A special rule applies if your qualifying
security number (SSN) or an individual taxpayer child is the qualifying child of more than one person as
identification number (ITIN)? If you or your spouse (if only one person can actually treat the child as a qualifying
filing jointly) don’t have an SSN or ITIN issued on or be- child. For details, see Pub. 501.
fore the due date of your 2022 return (including exten-
sions), you can't claim the child tax credit on either your Adopted child. Your adopted child is always treated as
original or an amended 2022 return, even if you later get your own child. An adopted child includes a child lawfully
an SSN. If an ITIN is applied for on or before the due date placed with you for legal adoption. If you are a U.S. citizen
of a 2022 return (including extensions) and the IRS issues or U.S. national and your adopted child lived with you as a
an ITIN as a result of the application, the IRS will consider member of your household all year, that child meets con-
the ITIN as issued on or before the due date of the return. dition 7.

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How Much Can I Claim as a Child Tax                                 8862 for more information. You may also have to pay pen-
Credit?                                                             alties.

The  maximum  amount  you  can  claim  for  the  credit  is 
$2,000 for each qualifying child under age 17 at the end of         Credit for Other Dependents (ODC)

2022, who has an SSN that is valid for employment and               This credit is a nonrefundable credit of up to $500 for each 
issued before the due date of your 2022 return (including           eligible  dependent  who  can't  be  claimed  for  the  CTC  or 
extensions). If your child was issued an SSN that wasn't            ACTC.  The  CTC,  ACTC,  and  ODC  are  figured  using 
valid for employment and became eligible for a card with-           Schedule 8812 (Form 1040).
out the legend “Not valid for employment” by the due date 
of  your  return  (including  extensions),  you  may  claim  the    To claim the credit, you must file Form 1040, 1040-SR, 
CTC  on  an  original  or  amended  return  for  that  tax  year    or 1040-NR. For each qualifying child, you must check the 
even if your child’s card wasn't updated by the due date of         “Credit for other dependents” box in column (4) of the De-
your return.                                                        pendents  section  on  page  1  of  Form  1040,  1040-SR,  or 
Modified  AGI. For  purposes  of  the  CTC  and  ACTC,              1040-NR. For more information on the ODC, see the In-
your  modified  AGI  is  the  amount  on  Form  1040  or            structions for Schedule 8812 (Form 1040).
1040-SR, line 11, plus the following amounts that may ap-
                                                                    Form 8862, who must file.  You must file Form 8862 to 
ply to you.
                                                                    claim the ACTC or ODC if your CTC, ACTC, or ODC for a 
• Any amount excluded from income because of the ex-                year  after  2015  was  denied  or  reduced  for  any  reason 
  clusion of income from Puerto Rico.                               other  than  a  math  or  clerical  error.  Attach  a  completed 
• Any amount on line 45 or line 50 of Form 2555.                    Form 8862 to your 2022 return to claim the ACTC or ODC 
                                                                    unless an exception applies. See Form 8862, Information 
• Any amount on line 15 of Form 4563, Exclusion of In-              To  Claim  Certain  Credits  After  Disallowance,  and  its  in-
  come for Bona Fide Residents of American Samoa.                   structions for more information, including whether an ex-
If you don't have any of the above, your modified AGI is            ception applies.
the same as your AGI.                                                        If  you  take  the  ACTC  or  ODC  even  though  you 
                                                                             aren't eligible and it is determined that your error 
Claiming the Credit                                                 CAUTION! is  due  to  reckless  or  intentional  disregard  of  the 
                                                                    rules  for  these  credits,  you  won't  be  allowed  to  take  the 
To claim the CTC and/or ACTC, you must file Form 1040,              ODC for 2 years even if you are otherwise eligible to do 
1040-SR, or 1040-NR. For each qualifying child, you must            so. If you fraudulently take the ACTC or ODC, you won't 
check the “child tax credit” box in column (4) of the De-           be allowed to take the ODC for 10 years. See the Instruc-
pendents  section  on  page  1  of  Form  1040,  1040-SR,  or       tions  for  Form  8862  for  more  information.  You  may  also 
1040-NR  and  complete  Schedule  8812  (Form  1040).  If           have to pay penalties.
you meet the residency requirements to claim the ACTC, 
you  will  claim  the  ACTC  on  Form  1040,  1040-SR,  or 
1040-NR,  line  28.  Otherwise,  you  will  claim  the  CTC  on     Additional Child Tax Credit (ACTC)
Form 1040, 1040-SR, or 1040-NR, line 19. For more infor-
mation  on  these  credits,  see  the  Instructions  for  Form      What is the ACTC?     This credit is for certain individuals 
1040,  or  the  Instructions  for  Form  1040-NR,  and  the  In-    who get less than the full amount of the CTC.
structions for Schedule 8812 (Form 1040).                                    The ODC can’t be used to figure the ACTC. Only 
                                                                    TIP      your CTC can be used to figure your ACTC. If you 
Form 8862, who must file.  You must file Form 8862 to 
                                                                             are claiming the ODC but not the CTC, you can’t 
claim the CTC, ACTC, or ODC if your ACTC or ODC for a 
                                                                    claim the ACTC.
year  after  2015  was  denied  or  reduced  for  any  reason 
other  than  a  math  or  clerical  error.  Attach  a  completed             Refunds  for  returns  claiming  the  ACTC  can’t  be 
Form  8862  to  your  2022  return  unless  an  exception  ap-      TIP      issued before mid-February 2023. This delay ap-
plies. See Form 8862, Information To Claim Certain Cred-                     plies to the entire refund, not just the portion asso-
its After Disallowance, and its instructions for more infor-        ciated with the ACTC. This delay does not apply if the re-
mation, including whether an exception applies.                     turn  claims  the  CTC  unless  the  return  also  claims  the 
        If you take the CTC, ACTC, or ODC even though               earned income credit.
!       you  aren't  eligible  and  it  is  determined  that  your 
CAUTION error is due to reckless or intentional disregard of        Form 8862, who must file.  You must file Form 8862 to 
the  rules  for  these  credits,  you  won't  be  allowed  to  take claim the ACTC if your CTC, ACTC or ODC for a year af-
the CTC, ACTC, or ODC for 2 years even if you are other-            ter 2015 was denied or reduced for any reason other than 
wise  eligible  to  do  so.  If  you  fraudulently  take  the  CTC, a math or clerical error. Attach a completed Form 8862 to 
ACTC,  or  ODC,  you  won't  be  allowed  to  take  the  CTC,       your 2022 return unless an exception applies. See Form 
ACTC, or ODC for 10 years. See the Instructions for Form            8862,  In-formation  To  Claim  Certain  Credits  After  Disal-
                                                                    lowance, and its instructions for more information, includ-
                                                                    ing whether an exception applies.

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If you take the CTC, ACTC, or ODC even though eligible to claim on your return, you should follow the rules
! you aren't eligible and it is determined that your that apply to taxpayers who do not have a qualifying child.
CAUTION error is due to reckless or intentional disregard of
the rules for these credits, you won't be allowed to take If you have a qualifying child (defined later), you must
the CTC, ACTC, or ODC for 2 years even if you are satisfy all nine of the following rules to claim the EIC.
other-wise eligible to do so. If you fraudulently take the
CTC, ACTC, or ODC, you won't be allowed to take the 1. You must have earned income (defined later).
CTC, ACTC, or ODC for 10 years. See the Instructions for 2. Your earned income and adjusted gross income (AGI)
Form 8862 for more information. You may also have to must each be less than:
pay penalties.
a. $53,057 ($59,187 for married filing jointly) if you
have three or more qualifying children,
Earned Income Credit (EIC)
b. $49,399 ($55,529 for married filing jointly) if you
have two qualifying children, or
The EIC is a credit for certain persons who work. The
credit may give you a refund even if you don't owe any tax c. $43,492 ($49,622 for married filing jointly) if you
or didn't have any tax withheld. have one qualifying child.
You must satisfy certain criteria in order to claim the 3. If you are married, you must file a joint return to claim
EIC. The criteria you must meet depends on whether you the EIC or satisfy certain requirements to be consid-
have a qualifying child. Detailed information is provided in ered unmarried for EIC purposes.
Claiming the EIC if I Have a Qualifying Child and Claiming 4. You generally can't be a qualifying child of another
the EIC if I Don't Have a Qualifying Child, later. person. If filing a joint return, your spouse also can't
be a qualifying child of another person.
Form 8862, who must file. You must file Form 8862 to
claim the EIC if your EIC for a year after 1996 was denied 5. Your qualifying child can't be used by more than one
or reduced for any reason other than a math or clerical er- person to claim the credit. If your qualifying child is the
ror. Attach a completed Form 8862 to your 2022 return. qualifying child of more than one person, you must be
Don't file Form 8862 if you filed Form 8862 for a tax year the person who can treat the child as a qualifying
after the denial or reduction if the EIC was allowed for that child. See the Caution below. If the other person can
year or if the 10-year period and/or 2-year period in the claim the child as a qualifying child, you may be able
Caution below is over. See Form 8862 and its instructions to claim the EIC under the rules for a taxpayer without
for details. a qualifying child. For details, see Rule 9 in Pub. 596.
If you take the EIC even though you aren't eligible 6. You can't file Form 2555 to exclude income earned in
! and it is determined that your error is due to reck- foreign countries, or to deduct or exclude a foreign
CAUTION less or intentional disregard of the EIC rules, you housing amount. See Pub. 54 for more information
won't be allowed to take the credit for 2 years even if you about this form.
are otherwise eligible to do so. If you fraudulently take the
EIC, you won't be allowed to take the credit for 10 years. 7. You must be a U.S. citizen or resident alien all year
You may also have to pay penalties. See Form 8862 and unless:
its instructions for details. a. You are married to a U.S. citizen or a resident
alien,
Refunds for returns claiming the EIC can't be is-
TIP sued before mid-February 2023. This delay ap- b. Your filing status is married filing jointly, and
plies to the entire refund, not just the portion asso- c. You choose to be treated as a resident alien for
ciated with the EIC. the entire year. If you need more information about
making this choice, see Resident Aliens, later.
Can I claim the EIC if I don't have an SSN? If you don't
have an SSN by the due date of your 2022 return (includ- 8. Certain investment income must be $10,300 or less
ing extensions), you can't claim the EIC on either your during the year. For most people, this investment in-
original or an amended 2022 return, even if you later get come is taxable interest and dividends, tax-exempt in-
an SSN. terest, and capital gain net income. See Worksheet 1
in Pub. 596 for more information on the investment in-
come includible in the amount that must meet the
Claiming the EIC if I Have a Qualifying Child $10,300 limit.
If you are claiming the EIC with a qualifying child,
9. You must have a valid SSN for yourself, your spouse
! you should follow the eligibility rules that apply to (if filing a joint return), and any qualifying child.
CAUTION filers with a qualifying child or children when de-
termining whether you are eligible to claim the EIC even if If you and someone else have the same qualifying
your qualifying child hasn't been issued a valid SSN on or ! child but the other person can't claim the EIC be-
before the due date of your return (including extensions). CAUTION cause he or she isn't eligible or his or her earned
However, when calculating the amount of EIC that you are income or AGI is too high, you may be able to treat the

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child as a qualifying child. But you can't treat the child as a 3. Category 3. Permanently and totally disabled at any
qualifying child to claim the EIC if the other person uses time during 2022, regardless of age.
the child to claim any of the tax benefits listed below.
Student defined. To qualify as a student, your child
1. The child tax credit, ACTC, and ODC. must be, during some part of each of any 5 calendar
2. Head of household filing status. months of 2022:
3. The credit for child and dependent care expenses. 1. A full-time student at a school that has a regular
teaching staff, course of study, and regular student
4. The exclusion for dependent care benefits. body at the school; or
2. A student taking a full-time, on-farm training course
How to report. If you satisfy all these rules, fill out given by a school described in (1), or a state, county,
Schedule EIC (Form 1040), Earned Income Credit, and at- or local government.
tach it to Form 1040 or 1040-SR. You will claim the EIC on
The 5 calendar months need not be consecutive.
Form 1040, 1040-SR, or 1040-NR, line 27.
A school can be an elementary school, junior or senior
Qualifying child. Your child is a qualifying child if your high school, college, university, or technical, trade, or me-
child passes four tests and has an SSN, as required in So- chanical school. However, on-the-job training courses,
cial security number (SSN) of child, later. The four tests correspondence schools, and schools offering courses
are: only through the Internet don't count as schools for the
EIC.
1. Relationship, Students who work in co-op jobs in private industry as
2. Age, a part of a school's regular course of classroom and prac-
tical training are considered full-time students.
3. Residency, and
Permanently and totally disabled. Your child is per-
4. Joint return.
manently and totally disabled if, at any time in 2022, both
Each test, and the SSN requirement, are discussed be- of the following apply.
low.
1. Your child couldn't engage in any substantial gainful
Relationship test. In order to be classified as a quali- activity because of a physical or mental condition.
fying child, your child must pass the relationship test. Your
2. A doctor determined the condition has lasted or can
child passes this test if the child is your:
be expected to last continuously for at least a year or
• Son, daughter, stepchild, or foster child, or a descend- can lead to death.
ant of any of them (for example, your grandchild); or
Residency test. In order to be classified as a qualify-
• Brother, sister, half brother, half sister, stepbrother, or ing child, your child must pass the residency test. A child
stepsister, or a descendant of any of them (for exam- passes the residency test if he or she has lived with you in
ple, your niece or nephew). the United States for more than half of 2022.
An adopted child is always treated as your own child. The IRS may ask you for documents to show you lived
The term “adopted child” includes a child who was lawfully with each qualifying child. Documents you might want to
placed with you for legal adoption. keep for this purpose include school and childcare re-
Your foster child, for the relationship test, is a child cords and other records that show your child's address.
placed with you by an authorized placement agency or by You can't take the credit for a child who didn't live
judgment, decree, or other order of any court of compe- ! with you for more than half the year even if you
tent jurisdiction. An authorized placement agency in- CAUTION paid most of the child's living expenses. But see
cludes a state or local government agency. It also in- below for allowable absences.
cludes a tax-exempt organization licensed by a state. In
addition, it includes an Indian tribal government or an or- The United States includes the 50 states and the Dis-
ganization authorized by an Indian tribal government to trict of Columbia. It doesn't include Puerto Rico or U.S.
place Indian children. possessions such as Guam.
U.S. Armed Forces personnel stationed outside the
Age test. In order to be classified as a qualifying child, United States on extended active duty are considered to
your child must pass the age test. A child passes the age live in the United States during that duty period for purpo-
test if he or she is in at least one of the following catego- ses of the EIC. Extended active duty means you are called
ries. or ordered to active duty for an indefinite period or for a
period of more than 90 days. Once you begin serving your
1. Category 1. Under age 19 at the end of 2022 and
extended active duty, you are still considered to have
younger than you (or your spouse, if filing jointly).
been on extended active duty even if you don't serve
2. Category 2. Under age 24 at the end of 2022, a stu- more than 90 days.
dent, and younger than you (or your spouse, if filing A child who was born or died in 2022 is treated as hav-
jointly). ing lived with you for more than half of 2022 if your home

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was the child's home for more than half of the time he or              2. Your qualifying child's social security card says “Not 
she was alive in 2022.                                                 valid for employment” and was issued for use in get-
Count time that you or your child is away from home on                 ting a federally funded benefit; or
a  temporary  absence  due  to  a  special  circumstance  as 
                                                                       3. Instead of an SSN, your qualifying child has:
time  the  child  lived  with  you.  Examples  of  a  special  cir-
cumstance  include  illness,  school  attendance,  business,           a. An ITIN which is issued to a noncitizen who can't 
vacation,  military  service,  and  detention  in  a  juvenile  fa-         get an SSN; or
cility.
                                                                       b. An adoption taxpayer identification number 
An  adopted  child  in  2022,  and  that  child  was  lawfully 
                                                                            (ATIN), which is issued to adopting parents who 
placed with you for legal adoption by you in 2022, or the 
                                                                            can't get an SSN for the child being adopted until 
child  was  an  eligible  foster  child  placed  with  you  during 
                                                                            the adoption is final.
2022,  the  child  is  considered  to  have  lived  with  you  for 
more than half of 2022 if your main home was this child's              If you have more than one qualifying child and only one 
main  home  for  more  than  half  the  time  he  or  she  was         has a valid SSN, you can claim a higher EIC credit amount 
adopted or placed with you in 2022.                                    only for that one child.
A kidnapped child is treated as living with you for more 
than  half  of  the  year  if  the  child  lived  with  you  for  more More information. For more information on the EIC, see 
than half the part of the year before the date of the kidnap-          Pub. 596.
ping or following the date of the child's return. The child 
must be presumed by law enforcement authorities to have                Claiming the EIC if I Don't Have a Qualifying 
been kidnapped by someone who isn't a member of your                   Child
family or your child's family. This treatment applies for all 
years until the child is returned. However, the last year this         If you don't have a qualifying child, you can take the credit 
treatment can apply is the earlier of:                                 if you satisfy all 11 of the following rules.
1. The year there is a determination that the child is                 1. You must have earned income (defined later).
dead, or
                                                                       2. Your earned income and adjusted gross income must 
2. The year the child would have reached age 18.                       each be less than $16,480 ($22,610 for married filing 
                                                                       jointly).
If your qualifying child has been kidnapped and meets 
these requirements, enter “KC,” instead of a number, on                3. If you are married, see Pub. 596 for more details.
line 6 of Schedule EIC.
                                                                       4. You can't be a qualifying child of another person. You 
Joint return test.     In order to be classified as a quali-           automatically meet this requirement if you are claim-
fying  child,  your  child  must  satisfy  the  joint  return  test.   ing the EIC on a joint return.
There are two parts to this test.
                                                                       5. You must be at least age 25 but under age 65 at the 
First, the child can't file a joint return for the year (un-
                                                                       end of 2022. If you are married filing a joint return, ei-
less the joint return is filed only as a claim for refund of in-
                                                                       ther you or your spouse must be at least age 25 but 
come tax withheld or estimated tax paid).
                                                                       under age 65 at the end of 2022. It doesn't matter 
Second, even if your child doesn't file a joint return, if 
                                                                       which spouse meets the age test, as long as one of 
your child was married at the end of the year, he or she 
                                                                       the spouses does. See Pub. 596 for more details.
can't be your qualifying child unless:
                                                                            You  meet  the  age  test  if  you  were  born  after  De-
1. You can claim the child as a dependent, or                          cember 31, 1957, and before January 2, 1998. If you 
                                                                       are married filing a joint return, you meet the age test 
2. The reason you can't claim the child as a dependent 
                                                                       if either you or your spouse was born after December 
is that you let the child's other parent claim the child 
                                                                       31, 1957, and before January 2, 1998.
as a dependent under the special rule for divorced or 
                                                                            If neither you nor your spouse meets the ages test, 
separated parents (or parents who live apart) descri-
                                                                       you can't claim the EIC. Enter “No” on the dotted line 
bed in Pub. 596 and the Instructions for Form 1040.
                                                                       next to line 27 (Form 1040 or 1040-SR).
Social  security  number  (SSN)  of  child. In  order  to 
                                                                       6. You can't be claimed as a dependent by anyone else 
be classified as a qualifying child, your child must have a 
                                                                       on that person's return. You automatically meet this 
valid SSN unless the child was born and died in 2022. If a 
                                                                       requirement if you are claiming the EIC on a joint re-
child didn't have an SSN on or before the due date of your 
                                                                       turn.
return (including extensions), you can't count that child as 
a qualifying child in figuring the EIC on either your original         7. Your main home (and your spouse's, if filing a joint re-
or an amended 2022 return, even if that child later gets an            turn) must be in the United States for more than half 
SSN. You can't claim a higher EIC credit amount on the                 the year. Your home can be any location where you 
basis of a qualifying child if:                                        regularly live. You don't need a traditional home. (U.S. 
                                                                       military personnel stationed outside the United States 
1. Your qualifying child's SSN is missing from your tax 
                                                                       on extended active duty, discussed earlier, are con-
return or is incorrect;
                                                                       sidered to be living in the United States.)

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8. You can't file Form 2555. your total earned income, filing status, and number of
qualifying children. If your earned income without your
9. You must be a U.S. citizen or resident alien all year
combat zone pay is less than the amount shown below for
unless:
your number of children, you may benefit from electing to
a. You are married to a U.S. citizen or a resident include your nontaxable combat zone pay in earned in-
alien, come and you should figure the credit both ways. If your
earned income without your combat zone pay is equal to
b. Your filing status is married filing jointly, and
or more than these amounts, you won't benefit from in-
c. You choose to be treated as a resident alien for cluding your combat zone pay in your earned income.
the entire year. $7,300 if you have no qualifying children.
•
10. Certain investment income must be $10,300 or less • $10,900 if you have one qualifying child.
during the year. For most people, this investment in-
come is taxable interest and dividends, tax-exempt in- • $15,400 if you have two or more qualifying children.
terest, and capital gain net income. See Worksheet 1 The following examples illustrate the effect of including
in Pub. 596 for more information on the investment in- nontaxable combat zone pay in earned income for the
come includible in the amount that must meet the EIC.
$10,300 limit.
Example 1—Election increases the EIC. G and J
11. You (and your spouse, if filing a joint return) must are married, were born in 1988, and will file a joint return.
have a valid SSN. They have one qualifying child. G was in the Army and
How to report. If you satisfy all 11 of these rules, fill out earned $15,000 ($5,000 taxable wages + $10,000 nontax-
the EIC Worksheet in your tax form instructions to figure able combat zone pay). J worked part of the year and
the amount of your credit. earned $2,000. Their taxable earned income and AGI are
both $7,000. G and J qualify for the EIC and fill out the EIC
More information. For more information, see Pub. 596. Worksheet in the Form 1040 instructions and Sched-
ule EIC.
How Do I Figure My Earned Income? When they complete the EIC Worksheet without adding
the nontaxable combat zone pay to their earned income,
When figuring your earned income for the EIC, you must they find their credit to be $2,389. When they complete
know what counts as earned income as well as what the EIC Worksheet with the nontaxable combat zone pay
doesn't count as earned income. Both categories of in- added to their earned income, they find their credit to be
come are described below. $3,584. Because making the election will increase their
EIC, they elect to add the nontaxable combat zone pay to
What is included in my earned income for the EIC? their earned income for the EIC. They enter $3,584 on
For purposes of the EIC, earned income generally in- line 27 and they enter $10,000 on line 1i of their Form
cludes the following. 1040. They also enter the amount of their nontaxable pay
• Wages, salaries, tips, and other taxable employee and enter “NCP” in the space to the left of line 27 on Form
pay. 1040.

• Net earnings from self-employment. Example 2—Election doesn't increase the EIC.
• Gross income received as a statutory employee. The facts are the same as in Example 1, except G had
nontaxable combat pay of $30,000. When G and J add
• Nontaxable combat zone pay if you elect to include it their nontaxable combat pay to their earned income, they
in earned income. See Can I treat my nontaxable find their credit to be $1,771. Because the credit they can
combat zone pay as earned income? next. get if they don't add the nontaxable combat pay to their
Can I treat my nontaxable combat zone pay as earned income is $2,389, they decide not to make the
earned income? You can elect to include your nontaxa- election. They enter $2,389 on line 27 of their Form 1040.
ble combat zone pay in earned income for the EIC. If you
What isn't earned income for the EIC? When figuring
make the election, you must include in earned income all
your earned income for purposes of the EIC, don't include
nontaxable combat zone pay you received. If you are filing
any of these amounts.
a joint return and both you and your spouse received non-
taxable combat zone pay, you can each make your own • Basic pay or special, bonus, or other incentive pay
election. In other words, if one of you makes the election, that is subject to the combat zone exclusion (unless
the other one can also make it but doesn't have to. you make the election described earlier under Can I
The amount of your nontaxable combat zone pay treat my nontaxable combat zone pay as earned in-
should be shown on your Form W-2 in box 12 with code come).
Q. Electing to include nontaxable combat zone pay in • Basic Allowance for Housing (BAH).
earned income may increase or decrease your EIC.
Figure the credit with and without your nontaxable com- • Basic Allowance for Subsistence (BAS).
bat zone pay before making the election. Whether the • Any other nontaxable employee compensation.
election increases or decreases your EIC depends on

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• Interest and dividends. Joint return. If you are filing a joint return, you can't add
the social security tax withheld from your spouse's wages
• Social security and railroad retirement benefits.
to the amount withheld from your wages in determining
• Certain workfare payments. whether you or your spouse had excess social security tax
• Pensions or annuities. withheld. You must figure the withholding separately for
you and your spouse to determine if either of you has ex-
• Veterans' benefits (including VA rehabilitation pay- cess withholding.
ments).
• Workers' compensation. Credit for Excess Social Security Tax Withheld Work-
sheet. You can use the Credit for Excess Social Security
• Unemployment compensation. Tax Withheld Worksheet to figure your credit for excess
• Alimony and child support. social security tax withheld on wages in 2022 only if you
had no wages in 2022 from employers that were railroads.
If you worked for a railroad employer in 2022, see Do I fig-
The IRS Can Figure Your Credit for You
ure my credit differently if I am a railroad employee? next.
There are certain instructions you must follow before the Do I figure my credit differently if I am a railroad
IRS can figure the credit for you. See IRS Will Figure the employee? If you work for a railroad employer, the dis-
EIC for You in Pub. 596. cussion in this section doesn't apply to you. Your railroad
employer must withhold tier 1 railroad retirement (RRTA)
Credit for Excess Social Security Tax tax and tier 2 RRTA tax. See chapter 2 of Pub. 505 for
more information.
Withheld
How to take the credit. Enter the credit on Schedule 3
Most employers must withhold social security tax from (Form 1040), line 11.
your wages. If you worked for two or more employers in
2022 and you earned more than $147,000, you may be
able to take the credit for excess social security tax with-
held. The maximum amount of social security tax that First-Time Homebuyer Credit
should have been withheld for 2022 is $9,114.00. You are
eligible for the credit for excess social security tax with- Repayment
held only if you had more than one employer. You should
If you bought your home in 2008, you must generally re-
use the Credit for Excess Social Security Tax Withheld
pay the first-time homebuyer credit over a 15-year period
Worksheet to figure your credit.
in 15 equal installments. For your 2022 (and later) tax re-
All wages are subject to Medicare tax withholding. turns, the repayment requirement will only apply to a
CAUTION! home you bought in 2008.
For more information, see Form 5405, Repayment of
What if one of my employers withheld more than the First-Time Homebuyer Credit, and its instructions.
$9,114.00? If any one employer withheld more than
$9,114.00 in social security taxes in 2022, you can't take a
credit for the excess social security tax withheld over
$9,114.00 by that employer. The employer should adjust
the tax for you. If the employer doesn't adjust the overcol-
lection, you can file a claim for refund using Form 843,
Claim for Refund and Request for Abatement.
Credit for Excess Social Security Tax Withheld Worksheet
If you received wages from a railroad employer, you can't use this worksheet. See Do I figure my credit differently if I am a railroad
employee.
If you had only one employer, don't use this worksheet. Instead, see What if one of my employers withheld more than $9,114.00.
1. Add all social security tax withheld (but not more than $9,114.00 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 Schedule 2 (Form 1040), line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Add lines 1 and 2. If $9,114.00 or less, stop here. You can't take the credit . . . . . . . . . . . . . 3.
4. Social security tax limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 9,114.00
5. Subtract line 4 from line 3. This is your excess social security tax withheld credit. Enter the
result here and on Schedule 3 (Form 1040), line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

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For a description of combat zone, see Combat Zone De-
fined, earlier, under Combat Zone Exclusion.
Forgiveness of Decedent's Tax
Missing status. The date of death for a member of the
Liability Armed Forces who was in a missing status (missing in ac-
tion or prisoner of war) is the date his or her name is re-
Tax liability can be forgiven if a member of the U.S. Armed moved from missing status for military pay purposes. This
Forces dies: is true even if death actually occurred earlier.
• While in active service in a combat zone (see Combat
Zone Related Forgiveness, later); Terrorist or Military Action
• From wounds, disease, or injury received in a combat Related Forgiveness
zone (see Combat Zone Related Forgiveness, later);
or Terrorist or military action related forgiveness occurs
• From wounds or injury incurred in a terrorist or military when an individual meets both of the following criteria.
action (see Terrorist or Military Action Related For- • Is a member of the U.S. Armed Forces at death.
giveness, later).
• Dies from wounds or injury incurred while a member
What does tax forgiveness mean? When there is tax of the U.S. Armed Forces in a terrorist or military ac-
forgiveness, the following occurs. tion.
• If the tax being forgiven hasn't yet been paid, it may Except as limited in Deadline for Filing a Claim for Tax
not have to be paid. Forgiveness, later, forgiveness applies to:
• If the tax being forgiven has been paid, the payment • The tax year death occurred, and
may be refunded.
• Any earlier tax year in the period beginning with the
How Do I Make a Claim for Tax Forgiveness, later, pro- year before the year in which the wounds or injury oc-
vides details. curred.
A terrorist or military action is any terrorist activity primarily
Combat Zone Related Forgiveness directed against the United States or its allies or any mili-
tary action involving the U.S. Armed Forces and resulting
Combat zone related forgiveness occurs when an individ-
from violence or aggression against the United States or
ual meets both of the following criteria.
its allies (or threat thereof).
1. Is a member of the U.S. Armed Forces at death.
Any multinational force in which the United States par-
2. Dies while in active service in a combat zone, or at ticipates is considered an ally of the United States.
any place from wounds, disease, or injury incurred
while in active service in a combat zone. The beneficiary or trustee of the estate of a deceased
servicemember doesn't have to pay tax on any amount re-
Except as limited in Deadline for Filing a Claim for Tax
ceived that would have been included (had the service-
Forgiveness, later, forgiveness applies to:
member not died) in the deceased member's gross in-
• The tax year death occurred, and come for the year of death.

• Any earlier tax year ending on or after the first day the Example. Army Private John Kane died in 2022 of
member served in the combat zone in active service. wounds incurred in a terrorist attack in 2021. His income
In addition, any unpaid taxes for years ending before tax liability is forgiven for all tax years from 2020 through
the member began service in a combat zone will be for- 2022.
given and any of those taxes that are paid after the date of
death will be refunded. How Do I Make a Claim for Tax
The beneficiary or trustee of the estate of a deceased Forgiveness?
servicemember doesn't have to pay tax on any amount re-
ceived that would have been included (had the service- How Is Tax Forgiveness Claimed?
member not died) in the deceased member's gross in-
come for the year of death. If the decedent's tax liability is forgiven, the personal rep-
Service outside combat zone. These rules also apply resentative should take the following steps.

to a member of the Armed Forces serving outside the Step 1: File the proper form. The form filed to claim the
combat zone if the service: tax forgiveness depends on whether a return has already
• Was in direct support of military operations in the been filed for the tax year.
zone, and File a paper Form 1040 or 1040-SR if a tax return
•
• Qualified the member for special military pay for duty hasn't been filed for the tax year. Form W-2 must ac-
subject to hostile fire or imminent danger. company the return.

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• File a paper Form 1040-X if a tax return has been                Step  4:  Provide  Form  1310,  if  required.       Form  1310 
  filed. A separate paper Form 1040-X must be filed for            must accompany the return unless the person filing the re-
  each year in question.                                           turn is:
Step  2:  Properly  identify  the  return. Properly  identify      • A surviving spouse filing an original or amended joint 
the return by providing the conflict or action on which the          return, or
claim for tax forgiveness is based.                                • A personal representative filing an original Form 1040 
• All returns and claims must be identified by writing               or 1040-SR for the decedent and a court certificate 
  “Iraqi Freedom—KIA,” “Enduring Freedom—KIA,”                       showing the appointment as personal representative 
  “Kosovo Operation—KIA,” “Desert Storm—KIA,” or                     is attached to the return.
  “Former Yugoslavia—KIA” in bold letters on the top of 
                                                                   Step  5:  Provide  the  death  certification.       The  death 
  page 1 of the return or claim.
                                                                   certification must come from the proper agency.
• On Forms 1040, 1040-SR, and 1040-X, the phrase                   For military and civilian employees of the DoD, certifi-
  “Iraqi Freedom—KIA,”  “Enduring Freedom—KIA,”                    cation  must  be  made  by  the  Department  on  DD  Form 
  “Kosovo Operation—KIA,”  “Desert Storm—KIA,” or                  1300, Report of Casualty.
  “Former Yugoslavia—KIA” must be written on the line              For civilian employees of all other agencies who are kil-
  for total tax.                                                   led overseas, certification must be a letter signed by the 
                                                                   Director  General  of  the  Foreign  Service,  Department  of 
• If the individual was killed in a terrorist action, write 
                                                                   State, or his or her delegate. The certification must include 
  “KITA” on the front of the return and on the line for to-
                                                                   the deceased individual's name and SSN, the date of in-
  tal tax.
                                                                   jury, the date of death, and a statement that the individual 
Step  3:  Include  a  before  and  after  tax  forgiveness         died as the result of a terrorist or military action. If the indi-
computation. Include an attachment with a computation              vidual died as a result of a terrorist or military action out-
of  the  decedent's  tax  liability  before  any  amount  is  for- side  the  United  States,  the  statement  must  also  include 
given and the amount that is to be forgiven. For computa-          the  fact  that  the  individual  was  a  U.S.  employee  on  the 
tions  when  the  decedent  has  filed  joint  returns  or  the    date of injury and on the date of death.
spouse has filed as married filing separately, see below.
                                                                   Can I get more time to file if I don't have enough tax 
Computation  when  the  decedent  filed  joint  re-                information  by  the  deadline? If  the  death  certification 
turns. Only the decedent's part of the joint income tax lia-       required  in Step  5  has  been  received  but  there  isn't 
bility is eligible for the refund or tax forgiveness. To deter-    enough tax information to file a timely claim for refund, file 
mine the decedent's part, the person filing the claim must:        Form 1040-X with Form 1310 by the deadline. Include a 
                                                                   statement  saying  that  an  amended  claim  will  be  filed  as 
1. Figure the income tax for which the decedent would 
                                                                   soon as the necessary tax information is available. File the 
  have been liable if a separate return had been filed,
                                                                   amended Form 1040-X as soon as you get the needed tax 
2. Figure the income tax for which the spouse would                information.
  have been liable if a separate return had been filed, 
  and                                                              Who Can File a Claim for Tax Forgiveness?
3. Multiply the joint tax liability by a fraction. The top 
  number of the fraction is the amount in (1) above. The           If a member of the Armed Forces dies, a surviving spouse 
  bottom number of the fraction is the total of (1) and (2)        or  personal  representative  handles  duties  such  as  filing 
  above.                                                           any tax returns and claims for refund involving tax forgive-
                                                                   ness.  A  personal  representative  can  be  an  executor,  an 
The amount in (3) is the decedent's tax liability that is eligi-   administrator,  or  anyone  who  is  in  charge  of  the  dece-
ble for the refund or tax forgiveness. If you are unable to        dent's assets.
complete this process, you should attach a statement of 
all income and deductions, indicating the part that belongs        Deadline for Filing a Claim for Tax 
to each spouse. The IRS will determine the amount eligi-           Forgiveness
ble for forgiveness.
Computation when in a community property state.                    Whether a credit or refund is requested, generally, the pe-
If  the  decedent's  legal  residence  was  in  a  community       riod for filing the claim is 3 years from the time the return 
property  state  and  the  spouse  reported  half  the  military   was filed or 2 years from the time the tax was paid, which-
pay on a separate return, the spouse can get a refund of           ever  is  later.  If  the  decedent's  return  was  filed  before  it 
taxes paid on his or her share of the pay for the years in-        was  due,  it  will  be  considered  filed  on  the regular  due 
volved. The forgiveness of unpaid tax on the military pay          date, usually April 15.
would also apply to the half owed by the spouse for the 
                                                                   Extension  of  deadline  when  the  death  is  combat 
years  involved.  See Community  Property,  earlier,  for  a 
                                                                   zone related. If the death occurred in a combat zone or 
discussion of community property.
                                                                   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 

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Filing, Tax Payment, and Other Extensions Specifically for         If you choose to file a federal income tax return on pa-
Those in a Combat Zone or a Contingency Operation.                 per and you aren't claiming tax forgiveness on the return, 
                                                                   send your federal tax return to the Internal Revenue Serv-
Where To File a Return Requesting Tax                              ice Center for the place where you live. The Instructions 
Forgiveness                                                        for Form 1040 give the address for the Service Centers. If 
                                                                   you are overseas and have an APO or FPO address, file 
A return requesting tax forgiveness must be filed at the fol-      your return with the Internal Revenue Service Center lis-
lowing address.                                                    ted for an APO or FPO address.

    Internal Revenue Service                                       Example. Sgt.  Kane,  who  is  stationed  in  Maine  but 
    333 W. Pershing Street, Stop 6503, P5                          whose  permanent  home  address  is  in  California,  should 
    Kansas City, MO 64108                                          send her federal return to the Service Center for Maine.

                                                                   When To File My Return

Filing Returns                                                     Most individuals must file their tax returns by the   regular 
                                                                   due date. You may be eligible for an extension. Some ex-
This  section  discusses  the  procedures  members  of  the        tensions  are  automatic,  some  aren't.  See Extensions  of 
Armed  Forces  should  follow  when  filing  their  federal  in-   Deadlines To File Your Tax Return, To Pay Your Taxes, 
come tax returns. These same rules apply when the return           and for Other Actions, later.
is filed on behalf of a member of the Armed Forces, for ex-
ample, by a tax preparer or by a surviving spouse or per-
sonal  representative.  Special  rules  apply  when  filing  re-   What Is the Regular Due Date of My Return?

turns for those involved in a combat zone or a contingency         For calendar-year taxpayers, the regular due date is April 
operation. See Are There Filing, Tax Payment, and Other            15  of  the  following  year.  If  April  15  falls  on  a  Saturday, 
Extensions Specifically for Those in a Combat Zone or a            Sunday,  or  legal  holiday,  your  tax  return  is  considered 
Contingency Operation, later.                                      timely filed if it is filed by the next business day that isn't a 
                                                                   Saturday, Sunday, or legal holiday. For 2022 tax returns, 
What  is  my  filing  status  if  I  am  in  a  same-sex  mar-
                                                                   the  regular  due  date  is  April  18,  2023.  The  due  date  is 
riage? For federal tax purposes, marriages of couples of 
                                                                   April 18, instead of April 15, because of the Emancipation 
the same sex are treated the same as marriages of cou-
                                                                   Day holiday in the District of Columbia—even if you don't 
ples of the opposite sex. The term “spouse” includes an 
                                                                   live in the District of Columbia.
individual married to a person of the same sex. You must 
select married, or married filing separately, as your filing 
status.
                                                                   When Is the Latest I Can Pay 
What is my filing status if I am in a registered domes-
tic partnership, civil union, or other similar relation-           My Tax?
ship?  If you have entered into a registered domestic part-
nership, a civil union, or other similar relationship that isn't   You should always pay your tax by the regular due date 
considered  a  marriage  under  state  (or  foreign)  law,  you    for  filing  your  return.  An  extension  of  time  to  file  doesn't 
aren't  considered  married  for  federal  tax  purposes.  You     mean you have an extension of time to pay any tax due. 
must  select  single  (or  head  of  household,  if  eligible)  as You must estimate your tax due and pay it by the regular 
your filing status. For more details, see Pub. 501.                due date for the return unless you qualify for one of the ex-
                                                                   tensions described in Can I delay my payment of income 
Where To File My Return                                            taxes? next. You don't have to send in any payment of tax 
                                                                   due when you file Form 4868. However, if you pay the tax 
Electronic filing (e-filing) of your tax return.    You are        after  the  regular  due  date,  you  will  be  charged  interest 
encouraged to e-file your return. Eight in 10 taxpayers get        from the regular due date to the date the tax is paid. You 
their refunds faster by using direct deposit and e-file. You       may also be charged a penalty for paying the tax late un-
may be eligible to e-file your 2022 federal income tax re-         less you have an explanation meeting reasonable-cause 
turn free through Free File. Go to IRS.gov/Efile for more          criteria for not paying your tax when due. (If you have an 
information on e-filing and Free File.                             explanation meeting the criteria for reasonable-cause, in-
If you e-file your return, there is no need to mail it.            clude it with your return.)
Paper returns.  A tax return for forgiveness of decedent's         You  can  pay  your  taxes  by  authorizing  an  electronic 
tax liability, discussed earlier, must be filed on paper. For      funds withdrawal from your checking or savings account. 
the  address  where  those  returns  should  be  filed,  see       For the various ways to electronically pay your taxes, see 
Where To File a Return Requesting Tax Forgiveness un-              your tax return instructions or go to IRS.gov/Payments. Or 
der Forgiveness of Decedent's Tax Liability, earlier.              you can mail a Form 1040-V with the payment. See Form 
                                                                   1040-V and its instructions at IRS.gov/Form1040V.

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   Can  I  delay  my  payment  of  income  taxes? If  you       Getting an Extension if I Am Inside the 
are a member of the Armed Forces, you may qualify for an        United States
extension of time to pay income tax that becomes due be-
fore or during your military service.                           If you are inside the United States, you can receive an au-
   If you serve in a combat zone, have qualifying service       tomatic 6-month extension to file your return by the regular 
outside a combat zone, or are outside the United States in      due date of your return, you either file Form 4868 or pay 
a contingency operation, you may be eligible for the ex-        any part of your expected tax due by credit or debit card. 
tension discussed in Are There Filing, Tax Payment, and         You  can  file  Form  4868  electronically  or  on  paper.  See 
Other Extensions Specifically for Those in a Combat Zone        Form 4868 for details.
or a Contingency Operation, later.
   If you don't meet the criteria detailed in Are There Fil-     This  extension  of  time  to  file  is  automatic,  and  you 
ing,  Tax  Payment,  and  Other  Extensions  Specifically  for  won't  receive  any  notice  of  approval.  However,  your  re-
Those in a Combat Zone or a Contingency Operation, you          quest for an extension will be denied if it isn't made timely. 
may still be able to extend the time to pay your tax. See       The IRS will inform you of the denial.
Can I Get an Extension To Pay My Tax if I Am Not in a 
                                                                         You  can't  use  the  automatic  extension  if  you 
Combat Zone or a Contingency Operation, later.
                                                                         choose to have the IRS figure the tax or you are 
        If you are unable to pay the tax owed by the end        CAUTION! under a court order to file your return by the regu-
TIP     of the extension period, you may want to ask the        lar due date.
        IRS for an installment payment agreement that re-
flects your ability to pay the tax owed. To do that, go on-     Where on my return do I enter the amount paid with 
line to IRS.gov/OPA to apply for an online payment agree-       my  request  for  an  extension? Enter  the  amount  you 
ment. Or download and file Form 9465, which is available        paid  with  your  request  for  the  extension  on  Schedule  3 
at IRS.gov/Form9465.                                            (Form 1040), line 10.

                                                                Getting an Extension if I Am Outside the 
Extensions of Deadlines To                                      United States and Puerto Rico

File Your Tax Return, To Pay                                    If you are outside the United States and Puerto Rico, there 
                                                                are two automatic extensions that apply to you and a third 
Your Taxes, and for Other                                       extension that is discretionary.

Actions                                                         The  automatic  2-month  extension.   If  you  are  a  U.S. 
                                                                citizen  or  resident  alien,  you  qualify  for  an  automatic 
In this section, we discuss extensions of the deadlines for     2-month extension of time without filing Form 4868 if ei-
tax return filing, tax payments, and other actions. We dis-     ther of the following situations applies to you.
cuss extensions related to combat zone service and con-          Situation 1. You live outside the United States and 
tingency operations, and those not related to combat zone        Puerto Rico and your main place of business or post 
service and contingency operations.                              of duty is outside the United States and Puerto Rico.
•  Can I Get an Extension To File My Return if I Am Not          Situation 2. You are in military or naval service on an 
   in a Combat Zone or a Contingency Operation?                  assigned tour of duty outside the United States and 
•  Are There Filing, Tax Payment, and Other Extensions           Puerto Rico for a period that includes the entire due 
   Specifically for Those in a Combat Zone or a Contin-          date of the return.
   gency Operation?                                             You  will  be  charged  interest  on  any  amount  not  paid  by 
•  Can I Get an Extension To Pay My Tax if I Am Not in a        the regular due date until the date the tax is paid.
   Combat Zone or a Contingency Operation?                       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.
Can I Get an Extension To File My 
                                                                 What if I'm filing a joint return?   A married couple fil-
Return if I Am Not in a Combat Zone 
                                                                ing a joint return is given the automatic 2-month extension 
or a Contingency Operation?                                     if one of the spouses met the requirement under Situation 
                                                                1 or Situation 2 above.
If you aren't in a combat zone or a contingency operation, 
you may still be eligible for an extension of time to file your  What if I'm filing as married filing separately?        For 
return.  Different  rules  apply  depending  on  whether  you   married  persons  filing  separate  returns,  only  the  spouse 
live inside or outside the United States.                       who satisfies the criteria in Situation 1 or Situation 2 quali-
                                                                fies 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,  2023,  for  a  2022 

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calendar-year tax return. Check the box on line 8. This will Do the extensions apply to those in missing status?
extend your due date to October 16, 2023, if you are a cal- Time in a missing status (missing in action or prisoner of
endar-year taxpayer. war) counts as time in a combat zone or a contingency
operation.
The additional discretionary 2-month extension. In
addition to the 6-month extension (automatic 2-month and Do the extensions apply to support personnel?
additional automatic 4-month extensions), you can re- Deadlines are also extended if you are serving in a com-
quest a discretionary 2-month additional extension of time bat zone or a contingency operation in support of the
to file your return to December 15, 2023, if you are a cal- Armed Forces. This applies to Red Cross personnel, ac-
endar-year taxpayer. credited correspondents, and civilian personnel acting un-
To request this extension, you must send the IRS a let- der the direction of the Armed Forces in support of those
ter explaining the reasons why you need the additional 2 forces.
months. Send the letter by the extended due date (Octo-
ber 16, 2023, if you are a calendar-year taxpayer) to the Do the extensions apply to spouses? Spouses of indi-
following address. viduals who served in a combat zone or contingency oper-
ation are entitled to the same deadline extensions with
Department of the Treasury two exceptions.
Internal Revenue Service Center
• The extension doesn't apply to a spouse for any tax
Austin, TX 73301-0045
year beginning more than 2 years after the date the
area ceases to be a combat zone or the operation
You won’t receive any notification from the IRS unless ceases to be a contingency operation.
your request is denied.
• The extension doesn't apply to a spouse for any pe-
riod the qualifying individual is hospitalized in the Uni-
Are There Filing, Tax Payment, and
ted States for injuries incurred in a combat zone or
Other Extensions Specifically for contingency operation.
Those in a Combat Zone or a
Contingency Operation? How Much Extra Time Do These Extensions
Give Me?
The postponements for filing, tax payment, and the other
actions listed in For Which Actions Are My Deadlines Ex- Your deadline for filing your return, paying your tax, claim-
tended, later, such as collection and examination actions, ing a refund, and taking other actions with the IRS is ex-
are specifically for persons in the Armed Forces in combat tended in two steps.
zones or contingency operations. As noted in some of our
earlier discussions, these postponements are referred to First, your deadline is extended for 180 days after the
as “extensions of deadlines.” later of the following.
1. The last day you are in a combat zone, have qualify-
What Type of Service Will Qualify Me for ing service outside of the combat zone, or serve in a
These Extensions? contingency operation (or the last day the area quali-
fies as a combat zone or the operation qualifies as a
You will qualify for these extensions if either of the follow- contingency operation).
ing statements is true. 2. The last day of any continuous qualified hospitaliza-
• You serve in the Armed Forces in a combat zone or tion (defined later) for injury from service in the com-
you have qualifying service outside of a combat zone. bat zone or contingency operation or while performing
qualifying service outside of the combat zone.
• You serve in the Armed Forces on deployment out-
side the United States away from your permanent duty
Second, in addition to the 180 days, your deadline is
station while participating in a contingency operation.
extended by the number of days that were left for you to
A contingency operation is a military operation that is
take the action with the IRS when you entered a combat
designated by the Secretary of Defense or results in
zone (or began performing qualifying service outside the
calling members of the uniformed services to active
combat zone) or began serving in a contingency opera-
duty (or retains them on active duty) during a war or a
tion. If you entered the combat zone or began serving in
national emergency declared by the President or Con-
the contingency operation before the period of time to
gress.
take the action began, your deadline is extended by the
entire period of time you have to take the action. For ex-
See Combat Zone Defined, earlier, under Combat ample, you had 3 / months (January 1–April 15, 2022) to 1 2
Zone Exclusion, for the beginning dates for the Afghani- file your 2021 tax return. Any days of this 3 / -month pe-1 2
stan area combat zone, the Kosovo area combat zone, riod that were left when you entered the combat zone (or
the Arabian Peninsula combat zone, and the Sinai Penin- the entire 3 / months if you entered the combat zone by 1 2
sula, and the beginning and ending dates for the former January 1, 2022) are added to the 180 days when deter-
Yugoslavia. mining the last day allowed for filing your 2021 tax return.

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Example 1. Captain Margaret Jones, a resident of Petty Officer Brown's 2020, 2021, and 2022 returns are
Maryland, entered Saudi Arabia on December 1, 2020. figured as follows.
She remained there through March 31, 2022, when she
The 2020 tax return. The deadline is February 27,
departed for the United States. She wasn't injured and
2023. Petty Officer Brown has 312 days (180 plus
didn't return to the combat zone. The deadlines for filing
132) after his last day in the hospital (April 21, 2022) to
Captain Jones' 2020, 2021, and 2022 returns are figured
file his 2020 return. The 132 additional days are the
as follows. 1 2
number of days in the 3 / -month filing period that
The 2020 tax return. The deadline is February 11, were left when he entered the combat zone (January
2023. This deadline is 317 days (180 plus 137) after 5–May 17, 2021).
Captain Jones' last day in the combat zone (March 31,
The 2021 tax return. The deadline is February 3,
2022). The 137 additional days are the number of
2023. Petty Officer Brown has 288 days (180 plus
days in the 3 / -month filing period that were left when 1 2
108) after April 21, 2022, to file his 2021 tax return.
she entered the combat zone (January 1–May 17,
The 108 additional days are the number of days in the
2021).
2021 filing period that were left when he entered the
The 2021 tax return. The deadline is January 13, combat zone (January 1–April 18, 2022).
2023. The deadline is 288 days (180 plus 108) after
The 2022 tax return. The deadline isn't extended be-
Captain Jones' last day in the combat zone (March 31,
cause the 180-day extension period after April 21,
2022). The 108 additional days are the number of
2022, plus the number of days left in the filing period
days in the 3 / -month filing period that were left when 1 2
when he entered the combat zone (108) ends on Feb-
she entered the combat zone (January 1–April 18,
ruary 3, 2023, which is before the due date for his
2022).
2022 return (April 18, 2023).
The 2022 tax return. The deadline isn't extended be-
cause the 180-day extension period after March 31, For Which Actions Are My Deadlines
2022, plus the number of days left in the filing period Extended?
when she entered the combat zone (108) ends on
January 13, 2023, which is before the due date for her The actions to which this deadline extension provision ap-
2022 return (April 18, 2023). plies include:
When the due date for doing any act for tax pur- • Filing any return of income, estate, gift, employment,
TIP poses—filing a return, paying taxes, etc.—falls on or excise tax;
a Saturday, Sunday, or legal holiday, the due date
is delayed until the next business day. • Paying any income, estate, gift, employment, or ex-
cise tax;
Example 2. You generally have 3 years from April 15, • Filing a petition with the Tax Court for redetermination
2022, to file a claim for refund against your timely filed of a deficiency, or for review of a Tax Court decision;
2021 tax return. This means that your claim must normally
• Filing a claim for credit or refund of any tax;
be filed by April 18, 2025. However, if you serve in a com-
bat zone from November 1, 2024, through March 23, • Bringing suit for any claim for credit or refund;
2025, and aren't injured, your deadline for filing that claim • Making a qualified retirement contribution to an IRA;
is extended 349 days (180 plus 169) after you leave the
combat zone. This extends your deadline to March 7, • Allowing a credit or refund of any tax by the IRS;
2026. The 169 additional days are the number of days in • Assessment of any tax by the IRS;
the 3-year period for filing the refund claim that were left
when you entered the combat zone on November 1 (No- • Giving or making any notice or demand by the IRS for
vember 1, 2024–April 18, 2025). the payment of any tax, or for any liability for any tax;
• Collection by the IRS of any tax due (Note. As a result
Qualified hospitalization. The hospitalization must be of section 309 of Public Law 114-113, item 2 under
the result of an injury received while serving in a combat How Much Extra Time Do These Extensions Give Me,
zone or a contingency operation. Qualified hospitalization earlier, discussing continuous qualified hospitalization
means: doesn't apply when figuring the period for the IRS to
• Any hospitalization outside the United States, and take collection actions for taxes, even those assessed
before the law was enacted); and
• Up to 5 years of hospitalization in the United States.
• Bringing suit by the United States for any tax due.
Example. Petty Officer Leonard Brown's ship entered
the Persian Gulf on January 5, 2021. On February 15, If the IRS takes any actions covered by these provi-
2021, Petty Officer Brown, a resident of Maryland, was in- sions or sends you a notice of examination before learning
jured and was flown to a U.S. hospital. He remained in the that you are entitled to an extension of the deadline, con-
hospital through April 21, 2022. The deadlines for filing tact your legal assistance office. No penalties or interest
will be imposed for failure to file a return or pay taxes dur-
ing the extension period.

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Other actions to which the deadline extension provision In either case, your request must include:
applies are listed in Revenue Procedure 2018-58, availa- Your name,
•
ble at IRS.gov/irb/2018-50_IRB#RP-2018-58.
• Social security number,
Even though the deadline is extended, you may
TIP want to file a return earlier to receive any refund • Monthly income and source of income before military
due. See Filing Returns, earlier. service,
• Description and amount of expenses incurred be-
cause of military service if current monthly income is
Can I Get an Extension To Pay My Tax greater than monthly income before military service,
if I Am Not in a Combat Zone or a
• Current monthly income,
Contingency Operation?
• Military rank,
If you are a member of the Armed Forces or a commis- • Date you entered military service, and
sioned officer of the Public Health Service or the National
Oceanic and Atmospheric Administration, you may qualify • Date you are eligible for discharge.
for an extension to pay (that is, defer or delay payment of) If possible, enclosing a copy of your orders would be help-
income tax that becomes due before or during your mili- ful.
tary service. To qualify, you must:
How will I know if my request for an extension of
• Be performing military service, and time to pay the tax has been granted? The IRS will re-
• Notify the IRS that your ability to pay the income tax view your request and advise you in writing of its decision.
has been materially affected by your military service Should you need further assistance, go to IRS.gov/UAC/
(defined later). Tax-Law-Questions for a wide selection of resources.
You will then be allowed up to 180 days after termina-
tion or release from military service to pay the tax. If you
pay the tax in full by the end of the extension period, you Maximum Rate of Interest
won't be charged interest or penalties for that period.
When There Is Hardship
This exception doesn't apply to the employee's share of
social security and Medicare taxes. If the deferment is denied, no more than 6% interest (un-
If a deferment is granted, the statutory collection period less the applicable interest rate is below 6%) per year will
is suspended during your military service, plus an addi- be charged while you are in active military service. The re-
tional 270 days after the day following military service. duced rate applies regardless of whether the military serv-
ice materially affects your ability to pay. To substantiate
Military service. The term “military service” means the the claim for reduced interest rate, you must provide the
period beginning on the date on which you enter military IRS a copy of your orders or reporting instructions detail-
service and ending on the date on which you are released ing the call to military service. You must do so no later
from military service or die while in military service. If you than 180 days after the date of your termination or release
are a member of the National Guard, your military service from military service.
will include service meeting all three of the following crite-
ria.
• Under a call to active service authorized by the Presi- Tax Returns of Aliens
dent or the Secretary of Defense.
• For a period of more than 30 consecutive days under For tax purposes, an alien is an individual who isn't a U.S.
section 502(f) of title 32, United States Code. citizen. An alien is in one of the three categories dis-
cussed below: resident, nonresident, or dual-status.
• For purposes of responding to a national emergency Placement in the correct category is crucial in determining
declared by the President and supported by federal what income to report and what forms to file.
funds.
If you are an alien and in the Armed Forces. Most
How do I request an extension of time to pay my tax? members of the Armed Forces are U.S. citizens or resi-
If you have a current payment agreement (such as an in- dent aliens. Under peacetime enlistment rules, you gener-
stallment agreement), you must make a written request for ally can't enlist in the Armed Forces unless you are a citi-
an extension of time to pay the tax to the IRS office where zen or have been legally admitted to the United States for
you have the agreement. permanent residence. If you are an alien enlistee in the
If you don't have a current payment agreement, you Armed Forces, you are probably a resident alien. If, under
must wait until you receive a notice asking for payment an income tax treaty, you are considered a resident of a
before you request an extension of time to pay the tax. foreign country, see your base legal officer. Other aliens
Once you have received a notice, you must make a writ- who are in the United States only because of military as-
ten request for an extension of time to pay the tax to the signments and who have a home outside the United
IRS office that issued the notice. States are nonresident aliens. Guam and Puerto Rico

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have special rules. Residents of those areas should con- Once you make this choice, the nonresident alien
tact their taxing authority with their questions. TIP spouse's worldwide income is subject to U.S. tax.
If you have questions about your alien status or the If the nonresident alien spouse has substantial
alien status of your dependents or spouse, you should foreign income, there may be no advantage to making this
read the information in the following paragraphs and see choice. Also, if you make this election, you may forfeit the
Pub. 519. right to claim benefits otherwise available under a U.S. tax
treaty.
Resident Aliens
Ending the choice. Once you make this choice, it ap-
What are the tax consequences of being a resident plies to all later years unless one of the following situa-
alien? Generally, resident aliens are taxed on their world- tions occurs.
wide income and file the same tax forms as U.S. citizens. • You or your spouse revokes the choice.
Am I a resident alien? You are considered a resident • You or your spouse dies.
alien of the United States for tax purposes if you meet ei- • You and your spouse become legally separated under
ther the “green card test” or the “substantial presence test” a decree of divorce or separate maintenance.
for the calendar year (January 1–December 31).
You may be able to choose to be treated as a U.S. resi- • The IRS ends the choice because you or your spouse
dent for part of 2022 if you: kept inadequate records.
• Met the substantial presence test for 2021, For specific details on these situations, see Pub. 519.
If the choice is ended for any of these reasons, neither
• Didn't meet either the green card test or the substan- spouse can make the choice for any later year.
tial presence test for 2021 or 2022, and
Choice not made. If you and your nonresident alien
• Didn't choose to be treated as a resident for part of spouse don't make this choice, the following restrictions
2022. apply.
See First-Year Choice in Pub. 519. These tests are ex-
• You can't file a joint return. You can file as married fil-
plained in Pub. 519.
ing separately, or head of household if you qualify.
Treating nonresident alien spouse as resident alien. • The nonresident alien spouse generally doesn't have
A nonresident alien spouse can be treated as a resident to file a federal income tax return if he or she had no
alien if all the following conditions are met. income from sources in the United States. If the
• One spouse is a U.S. citizen or resident alien at the spouse has to file a return, see Nonresident Aliens be-
end of the tax year. low. The nonresident alien spouse isn't eligible for the
EIC, the credit for the elderly or disabled, or any edu-
• That spouse is married to the nonresident alien at the cation credit if he or she has to file a return.
end of the tax year.
• You both choose to treat the nonresident alien spouse Nonresident Aliens
as a resident alien.
Am I a nonresident alien? You are a nonresident alien if
Making the choice. Both you and your spouse must you are an alien who doesn't meet the requirements dis-
sign a statement and attach it to your joint return for the cussed earlier for being classified as a resident alien.
first tax year for which the choice applies. Include in the
statement: What are the tax consequences of being a nonresi-
• A declaration that one spouse was a nonresident alien dent alien? If you are required to file a federal tax return,
and the other was a U.S. citizen or resident alien on you must file Form 1040-NR, U.S. Nonresident Alien In-
the last day of the year; come Tax Return. See the Instructions for Form 1040-NR
for information on who must file and filing status.
• A declaration that both spouses choose to be treated
as U.S. residents for the entire tax year; and If you are a nonresident alien, you must generally pay
• The name, address, and taxpayer identification num- tax on income from sources in the United States. Your in-
ber (SSN or ITIN) of each spouse. If the nonresident come from conducting a trade or business in the United
alien spouse isn't eligible to get an SSN, he or she States is taxed at graduated U.S. tax rates. Other income
should file Form W-7, Application for IRS Individual from U.S. sources is taxed at a flat 30% (or lower treaty)
Taxpayer Identification Number. For more details re- rate. For example, dividends from a U.S. corporation paid
garding this statement and on making this election, to a nonresident alien are generally subject to a 30% (or
see Nonresident Spouse Treated as a Resident in lower treaty) rate.
chapter 1 of Pub. 519.
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

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same tax year. This usually occurs in the year you arrive in        statement to your return that explains that your spouse is 
or depart from the United States.                                   serving in a combat zone.
What are the tax consequences of being a dual-sta-                   Spouse in missing status.  The spouse of a member 
tus alien? If you are a dual-status alien, you are taxed on         of the Armed Forces who is in a missing status in a com-
income from all sources for the part of the year you are a          bat zone can still file a joint return. A joint return can be 
resident alien. Generally, for the part of the year you are a       filed for any year beginning not more than 2 years after the 
nonresident  alien,  you  are  taxed  only  on  income  from        end of the combat zone activities. A joint return filed under 
sources  in  the  United  States.  See  the  Instructions  for      these conditions is valid even if it is later determined that 
Form 1040-NR for more information.                                  the missing spouse died before the year covered by the 
                                                                    return.
                                                                     Spouse incapacitated.    If your spouse can't sign be-
Signing Returns                                                     cause of disease or injury and he or she tells you to sign, 
                                                                    you can sign your spouse's name in the proper space on 
Generally, you must sign your return. If you e-file your tax        the  return,  followed  by  the  words  “by  [your  name],  Hus-
return, you must sign the return electronically using a per-        band (or Wife).” Be sure to sign your name in the space 
sonal  identification  number  (PIN).  If  you  are  filing  online provided  for  your  signature.  Attach  a  dated  statement, 
using software, you must use a Self-Select PIN. If you are          signed  by  you,  to  your  return.  The  statement  should  in-
filing electronically using a tax practitioner, you can use a       clude the form number of the return you are filing, the tax 
Self-Select PIN or a Practitioner PIN. See    Electronic Re-        year, the reason your spouse couldn't sign, and that your 
turn Signatures in your tax return instructions.                    spouse has agreed to your signing for him or her.
If  you  are  overseas  or  incapacitated,  you  can  grant  a       Spouse  died  during  the  year.    If  one  spouse  died 
power of attorney to an agent to file and sign your return.         during  the  year  and  the  surviving  spouse  didn't  remarry 
                                                                    before the end of the year, the surviving spouse can file a 
If you are acting on behalf of your spouse, see Do both 
                                                                    joint return for that year, writing in the signature area “Fil-
my spouse and I have to sign our joint return, later.
                                                                    ing  as  surviving  spouse.”  If  an  executor  or  administrator 
Form  2848,  Power  of  Attorney  and  Declaration  of              has  been  appointed,  both  he  or  she  and  the  surviving 
Representative. A power of attorney can be granted by               spouse must sign the return filed for the decedent.
filing  Form  2848.  These  forms  are  available  at IRS.gov/
Form2848 or at your nearest legal assistance office. While 
other  power  of  attorney  forms  can  be  used,  they  must       How To Get Tax Help
contain the information required by Form 2848.
In  Part  I  of  the  form,  you  must  indicate  that  you  are    Most  military  installations  offer  some  degree  of  free  tax 
granting the power to sign the return, the tax form number,         assistance  at  their  installation  legal  assistance  offices.  If 
and the tax year(s) for which the form is being filed. Attach       your installation doesn't offer such assistance, check one 
the power of attorney to the tax return. Follow the Instruc-        of the nearby installations and consider visiting an office 
tions for Form 2848 for properly completing the form.               from  another  Service  (for  example,  Air  Force  personnel 
                                                                    may want to visit an Army Legal Assistance Office or Tax 
Do both my spouse and I have to sign our joint re-                  Center) or          go      to       MilitaryOneSource 
turn? Generally,  joint  returns  must  be  signed  by  both        (MilitaryOneSource.mil/Tax).
spouses. However, when a spouse is overseas in a com-, 
bat zone in a missing status incapacitated, , , or deceased,         If you have questions about a tax issue; need help pre-
one  spouse  may  sign  for  the  other  when  the  conditions      paring your tax return; or want to download free publica-
described below are met. Otherwise, a power of attorney             tions, forms, or instructions, go to IRS.gov to find resour-
may be needed.                                                      ces that can help you right away.

Spouse overseas. If one spouse is overseas on mili-                 Preparing and filing your tax return.  After receiving all 
tary duty, there are two options when filing a joint return.        your wage and earnings statements (Forms W-2, W-2G, 
• One spouse can prepare the return, sign it, and send it           1099-R,  1099-MISC,  1099-NEC,  etc.);  unemployment 
  to the other spouse to sign early enough so that it can           compensation statements (by mail or in a digital format) or 
  be filed by the due date.                                         other  government  payment  statements  (Form  1099-G); 
                                                                    and  interest,  dividend,  and  retirement  statements  from 
• The spouse who expects to be overseas on the due                  banks and investment firms (Forms 1099), you have sev-
  date of the return can file Form 2848 specifically des-           eral options to choose from to prepare and file your tax re-
  ignating that the spouse who remains in the United                turn.  You  can  prepare  the  tax  return  yourself,  see  if  you 
  States can sign the return for the absent spouse.                 qualify for free tax preparation, or hire a tax professional to 
Spouse in combat zone.        If your spouse is unable to           prepare your return.
sign the return because he or she is serving in a combat 
                                                                    Free options for tax preparation.    Go to  IRS.gov to see 
zone or is performing qualifying service outside of a com-
                                                                    your options for preparing and filing your return online or 
bat zone, and you don't have a power of attorney or other 
statement, you can sign for your spouse. Attach a signed 

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in your local community, if you qualify, which include the
• IRS.gov/Help: A variety of tools to help you get an-
following.
swers to some of the most common tax questions.
• Free File. This program lets you prepare and file your
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that
federal individual income tax return for free using
will ask you questions and, based on your input, pro-
brand-name tax-preparation-and-filing software or
vide answers on a number of tax law topics.
Free File fillable forms. However, state tax preparation
may not be available through Free File. Go to IRS.gov/ • IRS.gov/Forms: Find forms, instructions, and publica-
FreeFile to see if you qualify for free online federal tax tions. You will find details on the most recent tax
preparation, e-filing, and direct deposit or payment op- changes and interactive links to help you find answers
tions. to your questions.
• VITA. The Volunteer Income Tax Assistance (VITA) You may also be able to access tax law information in
program offers free tax help to people with your electronic filing software.
low-to-moderate incomes, persons with disabilities,
and limited-English-speaking taxpayers who need Need someone to prepare your tax return? There are
help preparing their own tax returns. Go to IRS.gov/ various types of tax return preparers, including enrolled
VITA, download the free IRS2Go app, or call agents, certified public accountants (CPAs), accountants,
800-906-9887 for information on free tax return prepa- and many others who don’t have professional credentials.
ration. If you choose to have someone prepare your tax return,
choose that preparer wisely. A paid tax preparer is:
• TCE. The Tax Counseling for the Elderly (TCE) pro-
gram offers free tax help for all taxpayers, particularly • Primarily responsible for the overall substantive accu-
those who are 60 years of age and older. TCE volun- racy of your return,
teers specialize in answering questions about pen-
• Required to sign the return, and
sions and retirement-related issues unique to seniors.
Go to IRS.gov/TCE, download the free IRS2Go app, • Required to include their preparer tax identification
or call 888-227-7669 for information on free tax return number (PTIN).
preparation. Although the tax preparer always signs the return,
• MilTax. Members of the U.S. Armed Forces and you're ultimately responsible for providing all the informa-
qualified veterans may use MilTax, a free tax service tion required for the preparer to accurately prepare your
offered by the Department of Defense through Military return. Anyone paid to prepare tax returns for others
OneSource. For more information, go to should have a thorough understanding of tax matters. For
MilitaryOneSource MilitaryOneSource.mil/MilTax ( ). more information on how to choose a tax preparer, go to
Also, the IRS offers Free Fillable Forms, which can Tips for Choosing a Tax Preparer on IRS.gov.
be completed online and then filed electronically re-
gardless of income. Coronavirus. Go to IRS.gov/Coronavirus for links to in-
formation on the impact of the coronavirus, as well as tax
Using online tools to help prepare your return. Go to relief available for individuals and families, small and large
IRS.gov/Tools for the following. businesses, and tax-exempt organizations.

• The Earned Income Tax Credit Assistant IRS.gov/ ( Employers can register to use Business Services On-
EITCAssistant) determines if you’re eligible for the line. The Social Security Administration (SSA) offers on-
earned income credit (EIC). line service at SSA.gov/employer for fast, free, and secure
• The Online EIN Application IRS.gov/EIN ( ) helps you online W-2 filing options to CPAs, accountants, enrolled
get an employer identification number (EIN) at no agents, and individuals who process Form W-2, Wage
cost. and Tax Statement, and Form W-2c, Corrected Wage and
Tax Statement.
• The Tax Withholding Estimator IRS.gov/W4app ( )
makes it easier for you to estimate the federal income IRS social media. Go to IRS.gov/SocialMedia to see the
tax you want your employer to withhold from your pay- various social media tools the IRS uses to share the latest
check. This is tax withholding. See how your withhold- information on tax changes, scam alerts, initiatives, prod-
ing affects your refund, take-home pay, or tax due. ucts, and services. At the IRS, privacy and security are
• The First-Time Homebuyer Credit Account Look-up our highest priority. We use these tools to share public in-
(IRS.gov/HomeBuyer) tool provides information on formation with you. Don’t post your social security number
your repayments and account balance. (SSN) or other confidential information on social media
sites. Always protect your identity when using any social
• The Sales Tax Deduction Calculator IRS.gov/ ( networking site.
SalesTax) figures the amount you can claim if you The following IRS YouTube channels provide short, in-
itemize deductions on Schedule A (Form 1040). formative videos on various tax-related topics in English,
Getting answers to your tax questions. On Spanish, and ASL.
IRS.gov, you can get up-to-date information on • Youtube.com/irsvideos.
current events and changes in tax law.

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• Youtube.com/irsvideosmultilingua. Access your online account (individual taxpayers
only). Go to IRS.gov/Account to securely access infor-
• Youtube.com/irsvideosASL.
mation about your federal tax account.
Watching IRS videos. The IRS Video portal • View the amount you owe and a breakdown by tax
(IRSVideos.gov) contains video and audio presentations year.
for individuals, small businesses, and tax professionals.
• See payment plan details or apply for a new payment
Online tax information in other languages. You can plan.
find information on IRS.gov/MyLanguage if English isn’t • Make a payment or view 5 years of payment history
your native language. and any pending or scheduled payments.
Free Over-the-Phone Interpreter (OPI) Service. The • Access your tax records, including key data from your
IRS is committed to serving our multilingual customers by most recent tax return, and transcripts.
offering OPI services. The OPI Service is a federally fun- View digital copies of select notices from the IRS.
•
ded program and is available at Taxpayer Assistance
Centers (TACs), other IRS offices, and every VITA/TCE • Approve or reject authorization requests from tax pro-
return site. The OPI Service is accessible in more than fessionals.
350 languages. • View your address on file or manage your communi-
cation preferences.
Accessibility Helpline available for taxpayers with
disabilities. Taxpayers who need information about ac- Tax Pro Account. This tool lets your tax professional
cessibility services can call 833-690-0598. The Accessi- submit an authorization request to access your individual
bility Helpline can answer questions related to current and taxpayer IRS online account. For more information, go to
future accessibility products and services available in al- IRS.gov/TaxProAccount.
ternative media formats (for example, braille, large print,
audio, etc.). The Accessibility Helpline does not have ac- Using direct deposit. The fastest way to receive a tax
cess to your IRS account. For help with tax law, refunds, refund is to file electronically and choose direct deposit,
or account-related issues, go to IRS.gov/LetUsHelp. which securely and electronically transfers your refund di-
rectly into your financial account. Direct deposit also
Note. Form 9000, Alternative Media Preference, or avoids the possibility that your check could be lost, stolen,
Form 9000(SP) allows you to elect to receive certain types destroyed, or returned undeliverable to the IRS. Eight in
of written correspondence in the following formats. 10 taxpayers use direct deposit to receive their refunds. If
• Standard Print. you don’t have a bank account, go to IRS.gov/
DirectDeposit for more information on where to find a
• Large Print. bank or credit union that can open an account online.
• Braille.
Getting a transcript of your return. The quickest way
• Audio (MP3). to get a copy of your tax transcript is to go to IRS.gov/
• Plain Text File (TXT). Transcripts. Click on either “Get Transcript Online” or “Get
Transcript by Mail” to order a free copy of your transcript.
• Braille Ready File (BRF).
If you prefer, you can order your transcript by calling
Disasters. Go to Disaster Assistance and Emergency 800-908-9946.
Relief for Individuals and Businesses to review the availa-
Reporting and resolving your tax-related identity
ble disaster tax relief.
theft issues.
Getting tax forms and publications. Go to IRS.gov/ • Tax-related identity theft happens when someone
Forms to view, download, or print all the forms, instruc- steals your personal information to commit tax fraud.
tions, and publications you may need. Or, you can go to Your taxes can be affected if your SSN is used to file a
IRS.gov/OrderForms to place an order. fraudulent return or to claim a refund or credit.
Getting tax publications and instructions in eBook • The IRS doesn’t initiate contact with taxpayers by
format. You can also download and view popular tax email, text messages (including shortened links), tele-
publications and instructions (including the Instructions for phone calls, or social media channels to request or
Form 1040) on mobile devices as eBooks at IRS.gov/ verify personal or financial information. This includes
eBooks. requests for personal identification numbers (PINs),
passwords, or similar information for credit cards,
Note. IRS eBooks have been tested using Apple's banks, or other financial accounts.
iBooks for iPad. Our eBooks haven’t been tested on other Go to IRS.gov/IdentityTheft, the IRS Identity Theft
•
dedicated eBook readers, and eBook functionality may Central webpage, for information on identity theft and
not operate as intended. data security protection for taxpayers, tax professio-
nals, and businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of tax-related

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identity theft, you can learn what steps you should amount you owe. For more information on the Offer in
take. Compromise program, go to IRS.gov/OIC.

• Get an Identity Protection PIN (IP PIN). IP PINs are Filing an amended return. Go to IRS.gov/Form1040X
six-digit numbers assigned to taxpayers to help pre- for information and updates.
vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre- Checking the status of your amended return. Go to
vents someone else from filing a tax return with your IRS.gov/WMAR to track the status of Form 1040-X amen-
SSN. To learn more, go to IRS.gov/IPPIN. ded returns.

Ways to check on the status of your refund. Note. It can take up to 3 weeks from the date you filed
• Go to IRS.gov/Refunds. your amended return for it to show up in our system, and
processing it can take up to 16 weeks.
• Download the official IRS2Go app to your mobile de-
vice to check your refund status. Understanding an IRS notice or letter you’ve re-
• Call the automated refund hotline at 800-829-1954. ceived. Go to IRS.gov/Notices to find additional informa-
tion about responding to an IRS notice or letter.
Note. The IRS can’t issue refunds before mid-Febru-
ary for returns that claimed the EIC or the additional child Note. You can use Schedule LEP (Form 1040), Re-
tax credit (ACTC). This applies to the entire refund, not quest for Change in Language Preference, to state a pref-
just the portion associated with these credits. erence to receive notices, letters, or other written commu-
nications from the IRS in an alternative language. You
Making a tax payment. Go to IRS.gov/Payments for in- may not immediately receive written communications in
formation on how to make a payment using any of the fol- the requested language. The IRS’s commitment to LEP
lowing options. taxpayers is part of a multi-year timeline that is scheduled
to begin providing translations in 2023. You will continue
• IRS Direct Pay: Pay your individual tax bill or estima- to receive communications, including notices and letters
ted tax payment directly from your checking or sav- in English until they are translated to your preferred lan-
ings account at no cost to you. guage.
• Debit or Credit Card: Choose an approved payment
processor to pay online or by phone. Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
• Electronic Funds Withdrawal: Schedule a payment IRS TAC. Go to IRS.gov/LetUsHelp for the topics people
when filing your federal taxes using tax return prepara- ask about most. If you still need help, IRS TACs provide
tion software or through a tax professional. tax help when a tax issue can’t be handled online or by
• Electronic Federal Tax Payment System: Best option phone. All TACs now provide service by appointment, so
for businesses. Enrollment is required. you’ll know in advance that you can get the service you
need without long wait times. Before you visit, go to
• Check or Money Order: Mail your payment to the ad-
IRS.gov/TACLocator to find the nearest TAC and to check
dress listed on the notice or instructions.
hours, available services, and appointment options. Or,
• Cash: You may be able to pay your taxes with cash at on the IRS2Go app, under the Stay Connected tab,
a participating retail store. choose the Contact Us option and click on “Local Offices.”
• Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan- The Taxpayer Advocate Service (TAS)
cial institution for availability, cost, and time frames. Is Here To Help You
Note. The IRS uses the latest encryption technology to What Is TAS?
ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are TAS is an independent organization within the IRS that
safe and secure. Paying electronically is quick, easy, and helps taxpayers and protects taxpayer rights. Their job is
faster than mailing in a check or money order. to ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill
What if I can’t pay now? Go to IRS.gov/Payments for of Rights.
more information about your options.
• Apply for an online payment agreement IRS.gov/ ( How Can You Learn About Your Taxpayer
OPA) to meet your tax obligation in monthly install- Rights?
ments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive im- The Taxpayer Bill of Rights describes 10 basic rights that
mediate notification of whether your agreement has all taxpayers have when dealing with the IRS. Go to
been approved. TaxpayerAdvocate.IRS.gov to help you understand what
• Use the Offer in Compromise Pre-Qualifier to see if these rights mean to you and how they apply. These are
you can settle your tax debt for less than the full your rights. Know them. Use them.

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What Can TAS Do for You? TAS for Tax Professionals

TAS can help you resolve problems that you can’t resolve TAS can provide a variety of information for tax professio-
with the IRS. And their service is free. If you qualify for nals, including tax law updates and guidance, TAS pro-
their assistance, you will be assigned to one advocate grams, and ways to let TAS know about systemic prob-
who will work with you throughout the process and will do lems you’ve seen in your practice.
everything possible to resolve your issue. TAS can help
you if: Low Income Taxpayer Clinics (LITCs)
• Your problem is causing financial difficulty for you,
your family, or your business; LITCs are independent from the IRS. LITCs represent in-
dividuals whose income is below a certain level and need
• You face (or your business is facing) an immediate to resolve tax problems with the IRS, such as audits, ap-
threat of adverse action; or peals, and tax collection disputes. In addition, LITCs can
• You’ve tried repeatedly to contact the IRS but no one provide information about taxpayer rights and responsibili-
has responded, or the IRS hasn’t responded by the ties in different languages for individuals who speak Eng-
date promised. lish as a second language. Services are offered for free or
a small fee for eligible taxpayers. To find an LITC near
How Can You Reach TAS? you, go to TaxpayerAdvocate.IRS.gov/about-us/Low-
Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low
TAS has offices in every state, the District of Columbia, Income Taxpayer Clinic List.
and Puerto Rico. Your local advocate’s number is in your
local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call them at 877-777-4778.

How Else Does TAS Help Taxpayers?

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

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                   To help us develop a more useful index, please let us know if you have ideas for index entries.
Index              See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                        Time to pay  29 30 32, ,        Modified adjusted gross income 
A                                     Extensions while in:               (MAGI):
Additional child tax credit  20         Combat zone   30                 Child tax credit limits 20
Adoption:                               Contingency operation    30     Moving expenses   13
  Child tax credit 19
Afghanistan    16                     F                                 N
Aliens 32                             Family 19                         Nonresident aliens 33
Arabian Peninsula     16              (See also Child tax credit)
Assistance (See Tax help)             Filing returns 28                 P
                                      First-time homebuyer credit       Personal representative        26
C                                       repayment    25                 Power of attorney  34
Child tax credit:                     Foreclosures:                     Publications (See Tax help)
  Limits:                               Mortgage settlement payouts   18
  Modified adjusted gross             Foreign income  9                 Q
       income  20                     Foreign moves   14                Qualifying child 22
  Qualifying child 19                 Forms:
Child tax credit and credit for other   1040  14 28,                    R
  dependents    19                      1040-NR  33                     Reimbursements:
Child, qualifying  22                   2848  34                         Moving and storage  13
Claims for tax forgiveness   26         3903  13                        Reservists:
Codes, W-2   10                         4868  29                         Travel 11
Combat zone:                            W-2 10 24,                      Resident aliens  33
  Election to include pay for earned  Foster care:                      Returns:
  income credit    24                   Child tax credit 19              Filing 28
  Exclusion  15                                                          Signing 34
  Extension of deadlines  30          G
  Related forgiveness  26             Gross income   5                  S
Community property     10 27,                                           Sale of home  17
Contingency operation     30          H                                 Same-sex marriage  28
Cornavirus-related distributions 2    Home:                             SCRA violation payouts         18
Credits:                                Sale of 17                      Separate returns 29
  Additional child tax 20             Homebuyer credit   25             Servicemembers Civil Relief Act                    32
  Child tax and credit for other      Hospitalization 17 31,            Serving in a combat zone        16
  dependents       19
                                                                        Sinai Peninsula  16
  Earned income    21                 I                                 Social security numbers (SSNs):
  Excess social security tax          Income:                            Earned income credit         23
  withheld     25
                                        Foreign source   9              Spouse:
D                                       Gross 5                          Deadline extension 30
                                      Individual retirement              Died 34
Decedents 26                            arrangements     12              Incapacitated 34
Disability Severance Payments to      Installment agreement:             Missing 34
  Veterans   9
                                        Payment deferment    32
Dual-status aliens 33                                                    Nonresident alien 33
                                      Interest rate (maximum)    32      Overseas  34
E                                     Iraq 16                           State bonus payments          8

Earned income credit     21           J                                 T
  Social security card 23
                                      Joint returns  27 29 34, , 
  Social security number  23                                            Tax forgiven  26
                                                                        Tax help 34
Excess social security tax withheld   K
  credit  25                                                            Terrorist related forgiveness                    26
Expenses:                             Kosovo  16
  Moving  13                                                            W
                                      M
Extensions:                                                             When to file 28
  Generally  29                       Military action related           Where to file 28
                                        forgiveness  26
Extensions of:
                                      Missing status 26 30 34, , 
  Deadlines  29                                                         Y
  Time to file 29 30,                                                   Yugoslavia 16

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