File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2010 Income Tax Forms

State Income Tax Form 2012How To File A Tax ExtensionAmend 2011 Tax Return FormForm 1040x InstructionsFree H & R Block2012 Form 1040 FormAmend A Tax ReturnTurbotax Free State FileFree Turbo Tax 2012Tax Filing Deadline 2010Free Turbo Tax For MilitaryFile Tax Extension FreeFederal Income Tax Forms 2011Irs Form 1040Irs 1040ezE FileHrblock TaxcutTurbotax Do Taxes For 20102011 Form 1040Www Irs Gov 2011freeefileIrs 1040ez FormsFile My 2012 Tax ReturnFree Tax Preparation ServicesPrintable 1040ez Tax FormTax Questions For StudentsFree State Tax PreparationFree Tax Return CalculatorAmendment FormFree Tax Filing Online 2012I Need To File My Taxes For 2011Free Tax CalculatorH & R Block Free Online TaxesFiling 2011 Taxes OnlineTax Form 1040nrIrs 1040ez Form1040nr Ez E File1040 Ez For 20112012 Schedule A Tax Form2013 1040ez Form InstructionsState Tax Filing Online

2010 Income Tax Forms

2010 income tax forms Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. 2010 income tax forms irs. 2010 income tax forms gov/pub51. 2010 income tax forms What's New Social security and Medicare tax for 2014. 2010 income tax forms  The social security tax rate is 6. 2010 income tax forms 2% each for the employee and employer, unchanged from 2013. 2010 income tax forms The social security wage base limit is $117,000. 2010 income tax forms The Medicare tax rate is 1. 2010 income tax forms 45% each for the employee and employer, unchanged from 2013. 2010 income tax forms There is no wage base limit for Medicare tax. 2010 income tax forms Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 2010 income tax forms Withholding allowance. 2010 income tax forms  The 2014 amount for one withholding allowance on an annual basis is $3,950. 2010 income tax forms Change of responsible party. 2010 income tax forms  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 2010 income tax forms Form 8822-B must be filed within 60 days of the change. 2010 income tax forms If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2010 income tax forms For a definition of "responsible party", see the Form 8822-B instructions. 2010 income tax forms Same-sex marriage. 2010 income tax forms  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2010 income tax forms For more information, see Revenue Ruling 2013-17, 2013-38 I. 2010 income tax forms R. 2010 income tax forms B. 2010 income tax forms 201, available at www. 2010 income tax forms irs. 2010 income tax forms gov/irb/2013-38_IRB/ar07. 2010 income tax forms html. 2010 income tax forms Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2010 income tax forms Notice 2013-61, 2013-44 I. 2010 income tax forms R. 2010 income tax forms B. 2010 income tax forms 432, is available at www. 2010 income tax forms irs. 2010 income tax forms gov/irb/2013-44_IRB/ar10. 2010 income tax forms html. 2010 income tax forms Reminders Additional Medicare Tax withholding. 2010 income tax forms  In addition to withholding Medicare tax at 1. 2010 income tax forms 45%, you must withhold a 0. 2010 income tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 income tax forms You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2010 income tax forms Additional Medicare Tax is only imposed on the employee. 2010 income tax forms There is no employer share of Additional Medicare Tax. 2010 income tax forms All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2010 income tax forms For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 2010 income tax forms For more information on Additional Medicare Tax, visit IRS. 2010 income tax forms gov and enter “Additional Medicare Tax” in the search box. 2010 income tax forms Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2010 income tax forms  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 2010 income tax forms Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2010 income tax forms For more information, visit IRS. 2010 income tax forms gov and enter “work opportunity tax credit” in the search box. 2010 income tax forms Outsourcing payroll duties. 2010 income tax forms  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2010 income tax forms The employer remains responsible if the third party fails to perform any required action. 2010 income tax forms If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2010 income tax forms gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2010 income tax forms COBRA premium assistance credit. 2010 income tax forms  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 2010 income tax forms For more information, see COBRA premium assistance credit under Introduction. 2010 income tax forms Compensation paid to H-2A foreign agricultural workers. 2010 income tax forms  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. 2010 income tax forms Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 2010 income tax forms On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 2010 income tax forms An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 2010 income tax forms In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 2010 income tax forms Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 2010 income tax forms These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2010 income tax forms For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 2010 income tax forms Additional employment tax information. 2010 income tax forms  Visit the IRS website at www. 2010 income tax forms irs. 2010 income tax forms gov/businesses and click on Employment Taxes under Businesses Topics. 2010 income tax forms For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 2010 income tax forms m. 2010 income tax forms –7:00 p. 2010 income tax forms m. 2010 income tax forms local time (Alaska and Hawaii follow Pacific time). 2010 income tax forms Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 2010 income tax forms Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2010 income tax forms  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2010 income tax forms Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2010 income tax forms See Regulations sections 1. 2010 income tax forms 1361-4(a)(7) and 301. 2010 income tax forms 7701-2(c)(2)(iv). 2010 income tax forms Differential wage payments. 2010 income tax forms  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. 2010 income tax forms For more information, see Publication 15 (Circular E). 2010 income tax forms Federal tax deposits must be made by electronic funds transfer. 2010 income tax forms  You must use electronic funds transfer to make all federal tax deposits. 2010 income tax forms Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2010 income tax forms If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2010 income tax forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2010 income tax forms EFTPS is a free service provided by the Department of Treasury. 2010 income tax forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2010 income tax forms For more information on making federal tax deposits, see How To Deposit in section 7. 2010 income tax forms To get more information about EFTPS or to enroll in EFTPS, visit www. 2010 income tax forms eftps. 2010 income tax forms gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2010 income tax forms Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2010 income tax forms Electronic filing and payment. 2010 income tax forms  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 2010 income tax forms Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 2010 income tax forms Spend less time and worry on taxes and more time running your business. 2010 income tax forms Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 2010 income tax forms For e-file, visit the IRS website at www. 2010 income tax forms irs. 2010 income tax forms gov/efile for additional information. 2010 income tax forms For EFTPS, visit www. 2010 income tax forms eftps. 2010 income tax forms gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. 2010 income tax forms For electronic filing of Form W-2, visit www. 2010 income tax forms socialsecurity. 2010 income tax forms gov/employer. 2010 income tax forms If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2010 income tax forms If a valid EIN is not provided, the return or payment will not be processed. 2010 income tax forms This may result in penalties and delays in processing your return or payment. 2010 income tax forms Electronic funds withdrawal (EFW). 2010 income tax forms  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 2010 income tax forms However, do not use EFW to make federal tax deposits. 2010 income tax forms For more information on paying your taxes using EFW, visit the IRS website at www. 2010 income tax forms irs. 2010 income tax forms gov/e-pay. 2010 income tax forms A fee may be charged to file electronically. 2010 income tax forms Credit or debit card payments. 2010 income tax forms   Employers can pay the balance due shown on Form 943 by credit or debit card. 2010 income tax forms Do not use a credit or debit card to make federal tax deposits. 2010 income tax forms For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 2010 income tax forms irs. 2010 income tax forms gov/e-pay. 2010 income tax forms When you hire a new employee. 2010 income tax forms  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. 2010 income tax forms Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. 2010 income tax forms If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 2010 income tax forms If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 2010 income tax forms See section 1 for more information. 2010 income tax forms Eligibility for employment. 2010 income tax forms  You must verify that each new employee is legally eligible to work in the United States. 2010 income tax forms This includes completing the U. 2010 income tax forms S. 2010 income tax forms Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2010 income tax forms You can get the form from USCIS offices or by calling 1-800-870-3676. 2010 income tax forms Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 2010 income tax forms uscis. 2010 income tax forms gov for more information. 2010 income tax forms New hire reporting. 2010 income tax forms   You are required to report any new employee to a designated state new-hire registry. 2010 income tax forms A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 2010 income tax forms Many states accept a copy of Form W-4 with employer information added. 2010 income tax forms Visit the Office of Child Support Enforcement's website at www. 2010 income tax forms acf. 2010 income tax forms hhs. 2010 income tax forms gov/programs/cse/newhire for more information. 2010 income tax forms Dishonored payments. 2010 income tax forms  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2010 income tax forms The penalty is $25 or 2% of the payment, whichever is more. 2010 income tax forms However, the penalty on dishonored payments of $24. 2010 income tax forms 99 or less is an amount equal to the payment. 2010 income tax forms For example, a dishonored payment of $18 is charged a penalty of $18. 2010 income tax forms Forms in Spanish. 2010 income tax forms  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 2010 income tax forms For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 2010 income tax forms For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 2010 income tax forms References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). 2010 income tax forms Information returns. 2010 income tax forms  You may be required to file information returns to report certain types of payments made during the year. 2010 income tax forms For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 2010 income tax forms For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). 2010 income tax forms Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 2010 income tax forms See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. 2010 income tax forms If you file 250 or more Forms W-2, you must file them electronically. 2010 income tax forms SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 2010 income tax forms Information reporting customer service site. 2010 income tax forms  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 2010 income tax forms If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). 2010 income tax forms The call site can also be reached by email at mccirp@irs. 2010 income tax forms gov. 2010 income tax forms Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 2010 income tax forms Web-based application for an employer identification number (EIN). 2010 income tax forms  You can apply for an employer identification number (EIN) online by visiting IRS. 2010 income tax forms gov and clicking on the Apply for an EIN Online link under Tools. 2010 income tax forms When a crew leader furnishes workers to you. 2010 income tax forms  Record the crew leader's name, address, and EIN. 2010 income tax forms See sections 2 and 10. 2010 income tax forms Change of address. 2010 income tax forms  Use Form 8822-B to notify the IRS of an address change. 2010 income tax forms Do not mail form 8822-B with your employment tax return. 2010 income tax forms Ordering forms and publications. 2010 income tax forms  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 2010 income tax forms irs. 2010 income tax forms gov/businesses. 2010 income tax forms Click on the Online Ordering for Information Returns and Employer Returns. 2010 income tax forms You can also visit www. 2010 income tax forms irs. 2010 income tax forms gov/formspubs to download other forms and publications. 2010 income tax forms Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 2010 income tax forms Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 2010 income tax forms socialsecurity. 2010 income tax forms gov/employer, to register for Business Services Online. 2010 income tax forms You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. 2010 income tax forms Form W-3 will be created for you based on your Forms W-2. 2010 income tax forms Tax Questions. 2010 income tax forms   If you have a tax question, check the information available on IRS. 2010 income tax forms gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 2010 income tax forms m. 2010 income tax forms –7:00 p. 2010 income tax forms m. 2010 income tax forms local time (Alaska and Hawaii follow Pacific time). 2010 income tax forms We cannot answer tax questions sent to the address provided later for comments and suggestions. 2010 income tax forms Recordkeeping. 2010 income tax forms  Keep all records of employment taxes for at least 4 years. 2010 income tax forms These should be available for IRS review. 2010 income tax forms Your records should include the following information. 2010 income tax forms Your employer identification number (EIN). 2010 income tax forms Amounts and dates of all wage, annuity, and pension payments. 2010 income tax forms Names, addresses, social security numbers, and occupations of employees and recipients. 2010 income tax forms Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 2010 income tax forms Dates of employment for each employee. 2010 income tax forms Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. 2010 income tax forms Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 2010 income tax forms Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 2010 income tax forms Copies of returns filed and confirmation numbers. 2010 income tax forms Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 2010 income tax forms If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. 2010 income tax forms If the crew leader has no permanent mailing address, record his or her present address. 2010 income tax forms Private delivery services. 2010 income tax forms  You can use certain private delivery services designated by the IRS to send tax returns and payments. 2010 income tax forms The list includes only the following. 2010 income tax forms DHL Express (DHL): DHL Same Day Service. 2010 income tax forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2010 income tax forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2010 income tax forms M. 2010 income tax forms , UPS Worldwide Express Plus, and UPS Worldwide Express. 2010 income tax forms For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2010 income tax forms gov and enter "private delivery service" in the search box. 2010 income tax forms Your private delivery service can tell you how to get written proof of the mailing date. 2010 income tax forms Private delivery services cannot deliver items to P. 2010 income tax forms O. 2010 income tax forms boxes. 2010 income tax forms You must use the U. 2010 income tax forms S. 2010 income tax forms Postal Service to mail any item to an IRS P. 2010 income tax forms O. 2010 income tax forms box address. 2010 income tax forms Photographs of missing children. 2010 income tax forms  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2010 income tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 income tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 income tax forms Calendar The following are important dates and responsibilities. 2010 income tax forms See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 2010 income tax forms Also see Publication 509, Tax Calendars. 2010 income tax forms   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2010 income tax forms A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2010 income tax forms However, a statewide legal holiday does not delay the due date of federal tax deposits. 2010 income tax forms See Deposits on Business Days Only in section 7. 2010 income tax forms For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2010 income tax forms S. 2010 income tax forms Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2010 income tax forms See Private delivery services under Reminders. 2010 income tax forms By January 31 . 2010 income tax forms   File Form 943. 2010 income tax forms See section 8 for more information on Form 943. 2010 income tax forms If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2010 income tax forms Furnish each employee with a completed Form W-2. 2010 income tax forms Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 2010 income tax forms File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2010 income tax forms See section 10 for more information on FUTA. 2010 income tax forms If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 2010 income tax forms File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 2010 income tax forms If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 2010 income tax forms By February 15. 2010 income tax forms  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. 2010 income tax forms On February 16. 2010 income tax forms  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 2010 income tax forms Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 2010 income tax forms If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 2010 income tax forms See section 5 for more information. 2010 income tax forms If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 2010 income tax forms By February 28. 2010 income tax forms   File paper Forms 1099 and 1096. 2010 income tax forms File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 2010 income tax forms S. 2010 income tax forms Information Returns, with the IRS. 2010 income tax forms For electronically filed returns, see By March 31 below. 2010 income tax forms File paper Forms W-2 and W-3. 2010 income tax forms File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 2010 income tax forms For electronically filed returns, see By March 31 next. 2010 income tax forms By March 31. 2010 income tax forms   File electronic Forms W-2 and 1099. 2010 income tax forms File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 2010 income tax forms For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 2010 income tax forms socialsecurity. 2010 income tax forms gov/employer. 2010 income tax forms For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. 2010 income tax forms By April 30, July 31, October 31, and January 31. 2010 income tax forms   Deposit FUTA taxes. 2010 income tax forms Deposit FUTA tax if the undeposited amount is over $500. 2010 income tax forms Before December 1. 2010 income tax forms  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. 2010 income tax forms Introduction This publication is for employers of agricultural workers (farmworkers). 2010 income tax forms It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). 2010 income tax forms Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 2010 income tax forms If you have nonfarm employees, see Publication 15 (Circular E). 2010 income tax forms If you have employees in the U. 2010 income tax forms S. 2010 income tax forms Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 2010 income tax forms Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 2010 income tax forms Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 2010 income tax forms Comments and suggestions. 2010 income tax forms   We welcome your comments about this publication and your suggestions for future editions. 2010 income tax forms   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 2010 income tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 income tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 income tax forms   You can also send us comments from www. 2010 income tax forms irs. 2010 income tax forms gov/formspubs. 2010 income tax forms Click on More Information and then click on Comment on Tax Forms and Publications. 2010 income tax forms   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 2010 income tax forms COBRA premium assistance credit. 2010 income tax forms   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 2010 income tax forms COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 2010 income tax forms Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 2010 income tax forms Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 2010 income tax forms Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 2010 income tax forms For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 2010 income tax forms   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 2010 income tax forms For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 2010 income tax forms   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 2010 income tax forms The assistance for the coverage can last up to 15 months. 2010 income tax forms   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 2010 income tax forms For more information, see Notice 2009-27, 2009-16 I. 2010 income tax forms R. 2010 income tax forms B. 2010 income tax forms 838, available at www. 2010 income tax forms irs. 2010 income tax forms gov/irb/2009-16_irb/ar09. 2010 income tax forms html. 2010 income tax forms   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 2010 income tax forms   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 2010 income tax forms The reimbursement is made through a credit against the employer's employment tax liabilities. 2010 income tax forms For information on how to claim the credit, see the Instructions for Form 943. 2010 income tax forms The credit is treated as a deposit made on the first day of the return period. 2010 income tax forms In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 2010 income tax forms In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 2010 income tax forms   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 2010 income tax forms Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 2010 income tax forms In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 2010 income tax forms In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 2010 income tax forms Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 2010 income tax forms Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 2010 income tax forms A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 2010 income tax forms   For more information, visit IRS. 2010 income tax forms gov and enter “COBRA” in the search box. 2010 income tax forms Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP44 Notice

There is a delay processing your refund because you may owe other federal taxes.


What you need to do

  • Do nothing at this time
  • You will
    • Receive a notice letting you know where we applied your refund toward other federal taxes you owe, or
    • Receive your refund, with any applicable interest, in 6-8 weeks

You may want to

  • Wait at least 6-8 weeks before calling regarding this notice

Answers to Common Questions

Why did I get this notice?
Your refund is available to apply to an outstanding non-individual liability or a balance on another account.

How long does it take to determine any non-individual liability?
Allow six to eight weeks for the IRS to determine if a non-individual account tax liability exists.

What happens after the refund is applied?
After the credit is applied, if any part of the refund remains, it will be refunded with interest, if applicable.

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2010 Income Tax Forms

2010 income tax forms 28. 2010 income tax forms   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. 2010 income tax forms  The 2013 rate for business use of a vehicle is 56½ cents per mile. 2010 income tax forms Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). 2010 income tax forms You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 2010 income tax forms This chapter covers the following topics. 2010 income tax forms Deductions subject to the 2% limit. 2010 income tax forms Deductions not subject to the 2% limit. 2010 income tax forms Expenses you cannot deduct. 2010 income tax forms You must keep records to verify your deductions. 2010 income tax forms You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. 2010 income tax forms For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. 2010 income tax forms Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). 2010 income tax forms You can claim the amount of expenses that is more than 2% of your adjusted gross income. 2010 income tax forms You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. 2010 income tax forms Your adjusted gross income is the amount on Form 1040, line 38. 2010 income tax forms Generally, you apply the 2% limit after you apply any other deduction limit. 2010 income tax forms For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. 2010 income tax forms Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). 2010 income tax forms Unreimbursed employee expenses (line 21). 2010 income tax forms Tax preparation fees (line 22). 2010 income tax forms Other expenses (line 23). 2010 income tax forms Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. 2010 income tax forms An expense is ordinary if it is common and accepted in your trade, business, or profession. 2010 income tax forms An expense is necessary if it is appropriate and helpful to your business. 2010 income tax forms An expense does not have to be required to be considered necessary. 2010 income tax forms Examples of unreimbursed employee expenses are listed next. 2010 income tax forms The list is followed by discussions of additional unreimbursed employee expenses. 2010 income tax forms Business bad debt of an employee. 2010 income tax forms Education that is work related. 2010 income tax forms (See chapter 27. 2010 income tax forms ) Legal fees related to your job. 2010 income tax forms Licenses and regulatory fees. 2010 income tax forms Malpractice insurance premiums. 2010 income tax forms Medical examinations required by an employer. 2010 income tax forms Occupational taxes. 2010 income tax forms Passport for a business trip. 2010 income tax forms Subscriptions to professional journals and trade magazines related to your work. 2010 income tax forms Travel, transportation, entertainment, and gifts related to your work. 2010 income tax forms (See chapter 26. 2010 income tax forms ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. 2010 income tax forms Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. 2010 income tax forms Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. 2010 income tax forms For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. 2010 income tax forms Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. 2010 income tax forms Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. 2010 income tax forms Lobbying and political activities. 2010 income tax forms   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. 2010 income tax forms See Dues used for lobbying under Nondeductible Expenses, later. 2010 income tax forms Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. 2010 income tax forms If you file Form 1040A, you can deduct these expenses on line 16. 2010 income tax forms If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. 2010 income tax forms However, neither spouse can deduct more than $250 of his or her qualified expenses. 2010 income tax forms Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. 2010 income tax forms You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. 2010 income tax forms The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. 2010 income tax forms See Publication 587 for more detailed information and a worksheet. 2010 income tax forms Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. 2010 income tax forms You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. 2010 income tax forms Employment and outplacement agency fees. 2010 income tax forms   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. 2010 income tax forms Employer pays you back. 2010 income tax forms   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. 2010 income tax forms (See Recoveries in chapter 12. 2010 income tax forms ) Employer pays the employment agency. 2010 income tax forms   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. 2010 income tax forms Résumé. 2010 income tax forms   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. 2010 income tax forms Travel and transportation expenses. 2010 income tax forms   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. 2010 income tax forms You can deduct the travel expenses if the trip is primarily to look for a new job. 2010 income tax forms The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. 2010 income tax forms   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. 2010 income tax forms   You can choose to use the standard mileage rate to figure your car expenses. 2010 income tax forms The 2013 rate for business use of a vehicle is 56½ cents per mile. 2010 income tax forms See chapter 26 for more information. 2010 income tax forms Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. 2010 income tax forms Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. 2010 income tax forms If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. 2010 income tax forms Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. 2010 income tax forms If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. 2010 income tax forms Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. 2010 income tax forms You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. 2010 income tax forms However, you cannot deduct the cost of travel as a form of education. 2010 income tax forms Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. 2010 income tax forms You can depreciate the cost of tools that have a useful life substantially beyond the tax year. 2010 income tax forms For more information about depreciation, see Publication 946. 2010 income tax forms Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. 2010 income tax forms You can also deduct assessments for benefit payments to unemployed union members. 2010 income tax forms However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. 2010 income tax forms Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. 2010 income tax forms You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. 2010 income tax forms See Lobbying Expenses under Nondeductible Expenses, later. 2010 income tax forms Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. 2010 income tax forms You must wear them as a condition of your employment. 2010 income tax forms The clothes are not suitable for everyday wear. 2010 income tax forms It is not enough that you wear distinctive clothing. 2010 income tax forms The clothing must be specifically required by your employer. 2010 income tax forms Nor is it enough that you do not, in fact, wear your work clothes away from work. 2010 income tax forms The clothing must not be suitable for taking the place of your regular clothing. 2010 income tax forms Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. 2010 income tax forms ). 2010 income tax forms Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. 2010 income tax forms However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. 2010 income tax forms Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. 2010 income tax forms Protective clothing. 2010 income tax forms   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. 2010 income tax forms   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. 2010 income tax forms Military uniforms. 2010 income tax forms   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. 2010 income tax forms However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. 2010 income tax forms In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. 2010 income tax forms   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. 2010 income tax forms   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. 2010 income tax forms Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. 2010 income tax forms Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. 2010 income tax forms These fees include the cost of tax preparation software programs and tax publications. 2010 income tax forms They also include any fee you paid for electronic filing of your return. 2010 income tax forms Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. 2010 income tax forms On Schedule A (Form 1040), line 23, you can deduct expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. 2010 income tax forms You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. 2010 income tax forms Some of these other expenses are explained in the following discussions. 2010 income tax forms If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. 2010 income tax forms Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. 2010 income tax forms Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. 2010 income tax forms First report the loss in Section B of Form 4684, Casualties and Thefts. 2010 income tax forms You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. 2010 income tax forms To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. 2010 income tax forms For other casualty and theft losses, see chapter 25. 2010 income tax forms Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. 2010 income tax forms Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. 2010 income tax forms The fees are deductible in the year paid. 2010 income tax forms Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). 2010 income tax forms You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. 2010 income tax forms But if you work as an employee and also use the computer in that work, see Publication 946. 2010 income tax forms Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. 2010 income tax forms Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. 2010 income tax forms The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. 2010 income tax forms For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. 2010 income tax forms Fees to Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. 2010 income tax forms But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. 2010 income tax forms You must add the fee to the cost of the property. 2010 income tax forms You cannot deduct the fee you pay to a broker to sell securities. 2010 income tax forms You can use the fee only to figure gain or loss from the sale. 2010 income tax forms See the Instructions for Form 8949 for information on how to report the fee. 2010 income tax forms Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. 2010 income tax forms A hobby is not a business because it is not carried on to make a profit. 2010 income tax forms See Activity not for profit in chapter 12 under Other Income. 2010 income tax forms Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. 2010 income tax forms Deductions of pass-through entities are passed through to the partners or shareholders. 2010 income tax forms The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. 2010 income tax forms Example. 2010 income tax forms You are a member of an investment club that is formed solely to invest in securities. 2010 income tax forms The club is treated as a partnership. 2010 income tax forms The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. 2010 income tax forms In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. 2010 income tax forms However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. 2010 income tax forms Publicly offered mutual funds. 2010 income tax forms   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. 2010 income tax forms A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. 2010 income tax forms   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). 2010 income tax forms This net figure is the amount you report on your return as income. 2010 income tax forms You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. 2010 income tax forms Information returns. 2010 income tax forms   You should receive information returns from pass-through entities. 2010 income tax forms Partnerships and S corporations. 2010 income tax forms   These entities issue Schedule K-1, which lists the items and amounts you must report and identifies the tax return schedules and lines to use. 2010 income tax forms Nonpublicly offered mutual funds. 2010 income tax forms   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. 2010 income tax forms You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. 2010 income tax forms Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. 2010 income tax forms Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. 2010 income tax forms You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce, if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. 2010 income tax forms You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F), on the appropriate schedule. 2010 income tax forms You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). 2010 income tax forms See Tax Preparation Fees , earlier. 2010 income tax forms Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. 2010 income tax forms Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. 2010 income tax forms If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. 2010 income tax forms If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. 2010 income tax forms Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. 2010 income tax forms Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. 2010 income tax forms You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. 2010 income tax forms Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. 2010 income tax forms These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. 2010 income tax forms Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. 2010 income tax forms For more information about IRAs, see chapter 17. 2010 income tax forms Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. 2010 income tax forms They are not subject to the 2% limit. 2010 income tax forms Report these items on Schedule A (Form 1040), line 28. 2010 income tax forms List of Deductions Each of the following items is discussed in detail after the list (except where indicated). 2010 income tax forms Amortizable premium on taxable bonds. 2010 income tax forms Casualty and theft losses from income- producing property. 2010 income tax forms Federal estate tax on income in respect of a decedent. 2010 income tax forms Gambling losses up to the amount of gambling winnings. 2010 income tax forms Impairment-related work expenses of persons with disabilities. 2010 income tax forms Loss from other activities from Schedule K-1 (Form 1065-B), box 2. 2010 income tax forms Losses from Ponzi-type investment schemes. 2010 income tax forms See Losses from Ponzi-type investment schemes under Theft in chapter 25. 2010 income tax forms Repayments of more than $3,000 under a claim of right. 2010 income tax forms Unrecovered investment in an annuity. 2010 income tax forms Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. 2010 income tax forms You can elect to amortize the premium on taxable bonds. 2010 income tax forms The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. 2010 income tax forms Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. 2010 income tax forms For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. 2010 income tax forms Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). 2010 income tax forms First, report the loss in Form 4684, Section B. 2010 income tax forms You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. 2010 income tax forms To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. 2010 income tax forms For more information on casualty and theft losses, see chapter 25. 2010 income tax forms Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. 2010 income tax forms Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. 2010 income tax forms See Publication 559 for more information. 2010 income tax forms Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. 2010 income tax forms You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. 2010 income tax forms You cannot deduct gambling losses that are more than your winnings. 2010 income tax forms You cannot reduce your gambling winnings by your gambling losses and report the difference. 2010 income tax forms You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. 2010 income tax forms Therefore, your records should show your winnings separately from your losses. 2010 income tax forms Diary of winnings and losses. 2010 income tax forms You must keep an accurate diary or similar record of your losses and winnings. 2010 income tax forms Your diary should contain at least the following information. 2010 income tax forms The date and type of your specific wager or wagering activity. 2010 income tax forms The name and address or location of the gambling establishment. 2010 income tax forms The names of other persons present with you at the gambling establishment. 2010 income tax forms The amount(s) you won or lost. 2010 income tax forms See Publication 529 for more information. 2010 income tax forms Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. 2010 income tax forms Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. 2010 income tax forms Self-employed. 2010 income tax forms   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. 2010 income tax forms Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28. 2010 income tax forms It is not subject to the passive activity limitations. 2010 income tax forms Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid or take a credit against your tax. 2010 income tax forms See Repayments in chapter 12 for more information. 2010 income tax forms Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. 2010 income tax forms If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. 2010 income tax forms See chapter 10 for more information about the tax treatment of pensions and annuities. 2010 income tax forms Nondeductible Expenses Examples of nondeductible expenses are listed next. 2010 income tax forms The list is followed by discussions of additional nondeductible expenses. 2010 income tax forms List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. 2010 income tax forms Burial or funeral expenses, including the cost of a cemetery lot. 2010 income tax forms Capital expenses. 2010 income tax forms Fees and licenses, such as car licenses, marriage licenses, and dog tags. 2010 income tax forms Hobby losses, but see Hobby Expenses , earlier. 2010 income tax forms Home repairs, insurance, and rent. 2010 income tax forms Illegal bribes and kickbacks. 2010 income tax forms See Bribes and kickbacks in chapter 11 of Publication 535. 2010 income tax forms Losses from the sale of your home, furniture, personal car, etc. 2010 income tax forms Personal disability insurance premiums. 2010 income tax forms Personal, living, or family expenses. 2010 income tax forms The value of wages never received or lost vacation time. 2010 income tax forms Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. 2010 income tax forms See chapter 37. 2010 income tax forms Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. 2010 income tax forms These include qualification and registration fees for primary elections. 2010 income tax forms Legal fees. 2010 income tax forms   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. 2010 income tax forms Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. 2010 income tax forms Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 2010 income tax forms This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. 2010 income tax forms You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. 2010 income tax forms Dues paid to airline, hotel, and luncheon clubs are not deductible. 2010 income tax forms Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). 2010 income tax forms If you haul tools, instruments, or other items, in your car to and from work, you can deduct only the additional cost of hauling the items such as the rent on a trailer to carry the items. 2010 income tax forms Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. 2010 income tax forms This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). 2010 income tax forms Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. 2010 income tax forms Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. 2010 income tax forms Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. 2010 income tax forms However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. 2010 income tax forms See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. 2010 income tax forms Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. 2010 income tax forms Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. 2010 income tax forms You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. 2010 income tax forms See chapter 18 for information on alimony. 2010 income tax forms Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. 2010 income tax forms These include expenses to: Influence legislation, Participate or intervene in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. 2010 income tax forms Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. 2010 income tax forms Dues used for lobbying. 2010 income tax forms   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. 2010 income tax forms See Lobbying Expenses in Publication 529 for information on exceptions. 2010 income tax forms Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. 2010 income tax forms However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. 2010 income tax forms See chapter 25. 2010 income tax forms Example. 2010 income tax forms A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. 2010 income tax forms The diamond falls from the ring and is never found. 2010 income tax forms The loss of the diamond is a casualty. 2010 income tax forms Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. 2010 income tax forms See chapter 26 for information on deductible expenses while traveling away from home. 2010 income tax forms Meals While Working Late You cannot deduct the cost of meals while working late. 2010 income tax forms However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. 2010 income tax forms See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. 2010 income tax forms Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. 2010 income tax forms Custody of children. 2010 income tax forms Breach of promise to marry suit. 2010 income tax forms Civil or criminal charges resulting from a personal relationship. 2010 income tax forms Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. 2010 income tax forms Preparation of a title (or defense or perfection of a title). 2010 income tax forms Preparation of a will. 2010 income tax forms Property claims or property settlement in a divorce. 2010 income tax forms You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. 2010 income tax forms Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. 2010 income tax forms Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. 2010 income tax forms Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. 2010 income tax forms Accounting certificate fees paid for the initial right to practice accounting. 2010 income tax forms Bar exam fees and incidental expenses in securing initial admission to the bar. 2010 income tax forms Medical and dental license fees paid to get initial licensing. 2010 income tax forms Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. 2010 income tax forms Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. 2010 income tax forms Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. 2010 income tax forms Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. 2010 income tax forms You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. 2010 income tax forms Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. 2010 income tax forms You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. 2010 income tax forms If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. 2010 income tax forms Example. 2010 income tax forms During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. 2010 income tax forms In earning this income, you had total expenses of $500 during the year. 2010 income tax forms You cannot identify the amount of each expense item that is for each income item. 2010 income tax forms Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. 2010 income tax forms You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). 2010 income tax forms Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. 2010 income tax forms See chapter 26 for more information on deductible travel expenses. 2010 income tax forms Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. 2010 income tax forms However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. 2010 income tax forms Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. 2010 income tax forms Prev  Up  Next   Home   More Online Publications