First-time homebuyer credit.
The first-time homebuyercredit has expired. Certain taxpayers who claimed thiscredit must repay it. See
First-Time Homebuyer Credit
Change of address.
If you change your mailing address,be sure to notify the Internal Revenue Service (IRS) usingForm 8822, Change of Address. Mail it to the Internal Rev-enue Service Center for your old address. (Addresses forthe Service Centers are on the back of the form.) UseForm 8822-B, Change of Address—Business, if you arechanging a business address.
Third party designee.
You can check the “Yes” box inthe
Third Party Designee
area of your return to authorizethe IRS to discuss your return with your preparer, a friend,a family member, or any other person you choose. This al-lows the IRS to call the person you identified as your des-ignee to answer any questions that may arise during theprocessing of your tax return. It also allows your designeeto perform certain actions. See your income tax instruc-tions for details.
For the latest information aboutdevelopments related to Publication 3, such as legislationenacted after it was published, go to
Photographs of missing children.
The Internal Reve-nue Service is a proud partner with the National Center forMissing and Exploited Children. Photographs of missingchildren selected by the Center may appear in this publi-cation on pages that would otherwise be blank. You canhelp bring these children home by looking at the photo-graphs and calling 1-800-THE-LOST (1-800-843-5678) ifyou recognize a child.
This publication covers the special tax situations of activemembers of the U.S. Armed Forces. It does not cover mili-tary pensions or veterans' benefits or give the basic taxrules that apply to all taxpayers. For information on militarypensions or veterans' benefits, see Publication 525, Taxa-ble and Nontaxable Income. If you need the basic taxrules or information on another subject not covered here,you can check our other free publications. See Publication910, IRS Guide to Free Tax Services, for a list and de-scriptions of the different tax publications.For federal tax purposes, the U.S. Armed Forces in-cludes commissioned officers, warrant officers, and enlis-ted personnel in all regular and reserve units under controlof the Secretaries of the Defense, Army, Navy, and AirForce. The U.S. Armed Forces also includes the CoastGuard. It does not include the U.S. Merchant Marine orthe American Red Cross.Members serving in an area designated or treated as acombat zoneare granted special tax benefits. In the eventan area ceases to be a combat zone, the IRS will do itsbest to notify you. Many of the relief provisions will end atthat time.
Comments and suggestions.
We welcome your com-ments about this publication and your suggestions for fu-ture editions.You can write to us at the following address:Internal Revenue ServiceIndividual and Specialty Forms and PublicationsBranchSE:W:CAR:MP:T:I1111 Constitution Ave. NW, IR-6526Washington, DC 20224We respond to many letters by telephone. Therefore, itwould be helpful if you would include your daytime phonenumber, including the area code, in your correspondence.You can email us at
. Please put“Publications Comment” on the subject line. You can alsosend us comments from
. Select“Comment on Tax Forms and Publications” under “MoreInformation.”Although we cannot respond individually to each com-ment received, we do appreciate your feedback and willconsider your comments as we revise our tax products.
Ordering forms and publications.
to download forms and publications, call1-800-TAX-FORM (1-800-829-3676), or write to the ad-dress below and receive a response within 10 days afteryour request is received.Internal Revenue Service1201 N. Mitsubishi MotorwayBloomington, IL 61705-6613
If you have a tax question, check theinformation available on IRS.gov or call 1-800-829-1040.We cannot answer tax questions sent to either of theabove addresses.
You may want to see:
Tax Guide for U.S. Citizens and Resident AliensAbroadTravel, Entertainment, Gift, and Car ExpensesExemptions, Standard Deduction, and FilingInformationChild and Dependent Care ExpensesTax Withholding and Estimated TaxU.S. Government Civilian Employees StationedAbroadU.S. Tax Guide for AliensMoving ExpensesSelling Your Home54463501503505516519521523Page 2
Publication 3 (2012)