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2011 Federal Tax Filing

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2011 Federal Tax Filing

2011 federal tax filing 3. 2011 federal tax filing   Reporting Rental Income, Expenses, and Losses Table of Contents Which Forms To UseSchedule E (Form 1040) Schedule C (Form 1040), Profit or Loss From Business Qualified Joint Venture Limits on Rental LossesAt-Risk Rules Passive Activity Limits Casualties and Thefts Example Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). 2011 federal tax filing There are activities which do not qualify to use Schedule E, such as when the activity is not engaged in to make a profit or when you provide substantial services in conjunction with the property. 2011 federal tax filing There are also the limitations which may need to be applied if you have a net loss on Schedule E. 2011 federal tax filing There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities. 2011 federal tax filing You may also have a gain or loss related to your rental property from a casualty or theft. 2011 federal tax filing This is considered separately from the income and expense information you report on Schedule E. 2011 federal tax filing Which Forms To Use The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). 2011 federal tax filing However, do not use that schedule to report a not-for-profit activity. 2011 federal tax filing See Not Rented for Profit , in chapter 4. 2011 federal tax filing There are also other rental situations in which forms other than Schedule E would be used. 2011 federal tax filing Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. 2011 federal tax filing , you normally report your rental income and expenses on Schedule E, Part I. 2011 federal tax filing List your total income, expenses, and depreciation for each rental property. 2011 federal tax filing Be sure to enter the number of fair rental and personal use days on line 2. 2011 federal tax filing If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. 2011 federal tax filing Complete lines 1 and 2 for each property. 2011 federal tax filing However, fill in lines 23a through 26 on only one Schedule E. 2011 federal tax filing On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. 2011 federal tax filing To find out if you need to attach Form 4562, see Form 4562 , later. 2011 federal tax filing If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. 2011 federal tax filing Form 6198, At-Risk Limitations. 2011 federal tax filing See At-Risk Rules , later. 2011 federal tax filing Also see Publication 925. 2011 federal tax filing Form 8582, Passive Activity Loss Limitations. 2011 federal tax filing See Passive Activity Limits , later. 2011 federal tax filing Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. 2011 federal tax filing If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. 2011 federal tax filing Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). 2011 federal tax filing Form 4562. 2011 federal tax filing   You must complete and attach Form 4562 for rental activities only if you are claiming: Depreciation, including the special depreciation allowance, on property placed in service during 2013; Depreciation on listed property (such as a car), regardless of when it was placed in service; or Any other car expenses, including the standard mileage rate or lease expenses. 2011 federal tax filing Otherwise, figure your depreciation on your own worksheet. 2011 federal tax filing You do not have to attach these computations to your return, but you should keep them in your records for future reference. 2011 federal tax filing   See Publication 946 for information on preparing Form 4562. 2011 federal tax filing Schedule C (Form 1040), Profit or Loss From Business Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. 2011 federal tax filing Providing substantial services. 2011 federal tax filing   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. 2011 federal tax filing Use Form 1065, U. 2011 federal tax filing S. 2011 federal tax filing Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). 2011 federal tax filing Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. 2011 federal tax filing For information, see Publication 334, Tax Guide for Small Business. 2011 federal tax filing Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. 2011 federal tax filing For a discussion of “substantial services,” see Real Estate Rents in Publication 334, chapter 5. 2011 federal tax filing Qualified Joint Venture If you and your spouse each materially participate (see Material participation under Passive Activity Limits, later) as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. 2011 federal tax filing This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. 2011 federal tax filing If you make this election, you must report rental real estate income on Schedule E (or Schedule C if you provide substantial services). 2011 federal tax filing You will not be required to file Form 1065 for any year the election is in effect. 2011 federal tax filing Rental real estate income generally is not included in net earnings from self-employment subject to self-employment tax and generally is subject to the passive activity limits. 2011 federal tax filing If you and your spouse filed a Form 1065 for the year prior to the election, the partnership terminates at the end of the tax year immediately preceding the year the election takes effect. 2011 federal tax filing For more information on qualified joint ventures, go to IRS. 2011 federal tax filing gov and enter “qualified joint venture” in the search box. 2011 federal tax filing Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. 2011 federal tax filing You must consider these rules in the order shown below. 2011 federal tax filing Both are discussed in this section. 2011 federal tax filing At-risk rules. 2011 federal tax filing These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. 2011 federal tax filing This applies only if the real property was placed in service after 1986. 2011 federal tax filing Passive activity limits. 2011 federal tax filing Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. 2011 federal tax filing However, there are exceptions. 2011 federal tax filing At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. 2011 federal tax filing Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. 2011 federal tax filing In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. 2011 federal tax filing You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. 2011 federal tax filing Any loss that is disallowed because of the at-risk limits is treated as a deduction from the same activity in the next tax year. 2011 federal tax filing See Publication 925 for a discussion of the at-risk rules. 2011 federal tax filing Form 6198. 2011 federal tax filing   If you are subject to the at-risk rules, file Form 6198, At-Risk Limitations, with your tax return. 2011 federal tax filing Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. 2011 federal tax filing For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. 2011 federal tax filing For a discussion of activities that are not considered rental activities, see Rental Activities in Publication 925. 2011 federal tax filing Deductions or losses from passive activities are limited. 2011 federal tax filing You generally cannot offset income, other than passive income, with losses from passive activities. 2011 federal tax filing Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. 2011 federal tax filing Any excess loss or credit is carried forward to the next tax year. 2011 federal tax filing Exceptions to the rules for figuring passive activity limits for personal use of a dwelling unit and for rental real estate with active participation are discussed later. 2011 federal tax filing For a detailed discussion of these rules, see Publication 925. 2011 federal tax filing Real estate professionals. 2011 federal tax filing   If you are a real estate professional, complete line 43 of Schedule E. 2011 federal tax filing      You qualify as a real estate professional for the tax year if you meet both of the following requirements. 2011 federal tax filing More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. 2011 federal tax filing You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. 2011 federal tax filing If you qualify as a real estate professional, rental real estate activities in which you materially participated are not passive activities. 2011 federal tax filing For purposes of determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a separate activity unless you elect to treat all your interests in rental real estate as one activity. 2011 federal tax filing   Do not count personal services you perform as an employee in real property trades or businesses unless you are a 5% owner of your employer. 2011 federal tax filing You are a 5% owner if you own (or are considered to own) more than 5% of your employer's outstanding stock, or capital or profits interest. 2011 federal tax filing   Do not count your spouse's personal services to determine whether you met the requirements listed earlier to qualify as a real estate professional. 2011 federal tax filing However, you can count your spouse's participation in an activity in determining if you materially participated. 2011 federal tax filing Real property trades or businesses. 2011 federal tax filing   A real property trade or business is a trade or business that does any of the following with real property. 2011 federal tax filing Develops or redevelops it. 2011 federal tax filing Constructs or reconstructs it. 2011 federal tax filing Acquires it. 2011 federal tax filing Converts it. 2011 federal tax filing Rents or leases it. 2011 federal tax filing Operates or manages it. 2011 federal tax filing Brokers it. 2011 federal tax filing Choice to treat all interests as one activity. 2011 federal tax filing   If you were a real estate professional and had more than one rental real estate interest during the year, you can choose to treat all the interests as one activity. 2011 federal tax filing You can make this choice for any year that you qualify as a real estate professional. 2011 federal tax filing If you forgo making the choice for one year, you can still make it for a later year. 2011 federal tax filing   If you make the choice, it is binding for the tax year you make it and for any later year that you are a real estate professional. 2011 federal tax filing This is true even if you are not a real estate professional in any intervening year. 2011 federal tax filing (For that year, the exception for real estate professionals will not apply in determining whether your activity is subject to the passive activity rules. 2011 federal tax filing )   See the Instructions for Schedule E for information about making this choice. 2011 federal tax filing Material participation. 2011 federal tax filing   Generally, you materially participated in an activity for the tax year if you were involved in its operations on a regular, continuous, and substantial basis during the year. 2011 federal tax filing For details, see Publication 925 or the Instructions for Schedule C. 2011 federal tax filing Participating spouse. 2011 federal tax filing   If you are married, determine whether you materially participated in an activity by also counting any participation in the activity by your spouse during the year. 2011 federal tax filing Do this even if your spouse owns no interest in the activity or files a separate return for the year. 2011 federal tax filing Form 8582. 2011 federal tax filing    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. 2011 federal tax filing See Form 8582 not required , later in this chapter, to determine if you must complete Form 8582. 2011 federal tax filing   If you are required to complete Form 8582 and are also subject to the at-risk rules, include the amount from Form 6198, line 21 (deductible loss) in column (b) of Form 8582, Worksheet 1 or 3, as required. 2011 federal tax filing Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. 2011 federal tax filing Instead, follow the rules explained in chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). 2011 federal tax filing Exception for Rental Real Estate With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. 2011 federal tax filing This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. 2011 federal tax filing Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. 2011 federal tax filing Example. 2011 federal tax filing Jane is single and has $40,000 in wages, $2,000 of passive income from a limited partnership, and $3,500 of passive loss from a rental real estate activity in which she actively participated. 2011 federal tax filing $2,000 of Jane's $3,500 loss offsets her passive income. 2011 federal tax filing The remaining $1,500 loss can be deducted from her $40,000 wages. 2011 federal tax filing The special allowance is not available if you were married, lived with your spouse at any time during the year, and are filing a separate return. 2011 federal tax filing Active participation. 2011 federal tax filing   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. 2011 federal tax filing Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions. 2011 federal tax filing Example. 2011 federal tax filing Mike is single and had the following income and losses during the tax year:   Salary $42,300     Dividends 300     Interest 1,400     Rental loss (4,000)   The rental loss was from the rental of a house Mike owned. 2011 federal tax filing Mike had advertised and rented the house to the current tenant himself. 2011 federal tax filing He also collected the rents, which usually came by mail. 2011 federal tax filing All repairs were either made or contracted out by Mike. 2011 federal tax filing Although the rental loss is from a passive activity, because Mike actively participated in the rental property management he can use the entire $4,000 loss to offset his other income. 2011 federal tax filing Maximum special allowance. 2011 federal tax filing   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. 2011 federal tax filing   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. 2011 federal tax filing If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. 2011 federal tax filing   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. 2011 federal tax filing Modified adjusted gross income (MAGI). 2011 federal tax filing   This is your adjusted gross income from Form 1040, U. 2011 federal tax filing S. 2011 federal tax filing Individual Income Tax Return, line 38, or Form 1040NR, U. 2011 federal tax filing S. 2011 federal tax filing Nonresident Alien Income Tax Return, line 37, figured without taking into account: The taxable amount of social security or equivalent tier 1 railroad retirement benefits, The deductible contributions to traditional individual retirement accounts (IRAs) and section 501(c)(18) pension plans, The exclusion from income of interest from Series EE and I U. 2011 federal tax filing S. 2011 federal tax filing savings bonds used to pay higher educational expenses, The exclusion of amounts received under an employer's adoption assistance program, Any passive activity income or loss included on Form 8582, Any rental real estate loss allowed to real estate professionals, Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the Instructions for Form 8582), The deduction allowed for one-half of self-employment tax, The deduction allowed for interest paid on student loans, The deduction for qualified tuition and related fees, and The domestic production activities deduction (see the Instructions for Form 8903). 2011 federal tax filing Form 8582 not required. 2011 federal tax filing   Do not complete Form 8582 if you meet all of the following conditions. 2011 federal tax filing Your only passive activities were rental real estate activities in which you actively participated. 2011 federal tax filing Your overall net loss from these activities is $25,000 or less ($12,500 or less if married filing separately and you lived apart from your spouse all year). 2011 federal tax filing If married filing separately, you lived apart from your spouse all year. 2011 federal tax filing You have no prior year unallowed losses from these (or any other passive) activities. 2011 federal tax filing You have no current or prior year unallowed credits from passive activities. 2011 federal tax filing Your MAGI is $100,000 or less ($50,000 or less if married filing separately and you lived apart from your spouse all year). 2011 federal tax filing You do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust. 2011 federal tax filing   If you meet all of the conditions listed above, your rental real estate activities are not limited by the passive activity rules and you do not have to complete Form 8582. 2011 federal tax filing On lines 23a through 23e of your Schedule E, enter the applicable amounts. 2011 federal tax filing Casualties and Thefts As a result of a casualty or theft, you may have a loss related to your rental property. 2011 federal tax filing You may be able to deduct the loss on your income tax return. 2011 federal tax filing Casualty. 2011 federal tax filing   This is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. 2011 federal tax filing Such events include a storm, fire, or earthquake. 2011 federal tax filing Theft. 2011 federal tax filing   This is defined as the unlawful taking and removing of your money or property with the intent to deprive you of it. 2011 federal tax filing Gain from casualty or theft. 2011 federal tax filing   It is also possible to have a gain from a casualty or theft if you receive money, including insurance, that is more than your adjusted basis in the property. 2011 federal tax filing Generally, you must report this gain. 2011 federal tax filing However, under certain circumstances, you may defer paying tax by choosing to postpone reporting the gain. 2011 federal tax filing To do this, you generally must buy replacement property within 2 years after the close of the first tax year in which any part of your gain is realized. 2011 federal tax filing In certain circumstances, the replacement period can be greater than 2 years; see Replacement Period in Publication 547 for more information. 2011 federal tax filing The cost of the replacement property must be equal to or more than the net insurance or other payment you received. 2011 federal tax filing More information. 2011 federal tax filing   For information on business and nonbusiness casualty and theft losses, see Publication 547. 2011 federal tax filing How to report. 2011 federal tax filing    If you had a casualty or theft that involved property used in your rental activity, figure the net gain or loss in Section B of Form 4684, Casualties and Thefts. 2011 federal tax filing Follow the Instructions for Form 4684 for where to carry your net gain or loss. 2011 federal tax filing Example In February 2008, Marie Pfister bought a rental house for $135,000 (house $120,000 and land $15,000) and immediately began renting it out. 2011 federal tax filing In 2013, she rented it all 12 months for a monthly rental fee of $1,125. 2011 federal tax filing In addition to her rental income of $13,500 (12 x $1,125), Marie had the following expenses. 2011 federal tax filing Mortgage interest $8,000 Fire insurance (1-year policy) 250 Miscellaneous repairs 400 Real estate taxes imposed and paid 500 Maintenance 200 Marie depreciates the residential rental property under MACRS GDS. 2011 federal tax filing This means using the straight line method over a recovery period of 27. 2011 federal tax filing 5 years. 2011 federal tax filing She uses Table 2-2d to find her depreciation percentage. 2011 federal tax filing Because she placed the property in service in February 2008, she continues to use that row of Table 2-2d. 2011 federal tax filing For year 6, the rate is 3. 2011 federal tax filing 636%. 2011 federal tax filing Marie figures her net rental income or loss for the house as follows: Total rental income received  ($1,125 × 12) $13,500 Minus: Expenses     Mortgage interest $8,000   Fire insurance 250   Miscellaneous repairs 400   Real estate taxes 500   Maintenance 200   Total expenses 9,350 Balance $4,150 Minus: Depreciation ($120,000 x 3. 2011 federal tax filing 636%) 4,363 Net rental (loss) for house ($213)       Marie had a net loss for the year. 2011 federal tax filing Because she actively participated in her passive rental real estate activity and her loss was less than $25,000, she can deduct the loss on her return. 2011 federal tax filing Marie also meets all of the requirements for not having to file Form 8582. 2011 federal tax filing She uses Schedule E, Part I, to report her rental income and expenses. 2011 federal tax filing She enters her income, expenses, and depreciation for the house in the column for Property A and enters her loss on line 22. 2011 federal tax filing Form 4562 is not required. 2011 federal tax filing Prev  Up  Next   Home   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IRS Seeks Volunteers for Taxpayer Advocacy Panel

IR-2014-26, March 10, 2014

WASHINGTON — The Internal Revenue Service seeks civic-minded volunteers to serve on the Taxpayer Advocacy Panel (TAP), a federal advisory committee that listens to taxpayers, identifies major taxpayer concerns, and makes recommendations for improving IRS services.

The TAP provides a forum for taxpayers to raise concerns about IRS service and offer suggestions for improvement. The TAP reports annually to the Secretary of the Treasury, the IRS Commissioner and the National Taxpayer Advocate. The Office of the Taxpayer Advocate is an independent organization within the IRS and provides oversight of the TAP.

“In trying to comply with an increasingly complex tax system, taxpayers may find they need different services than the IRS is currently providing,” said Nina E. Olson, National Taxpayer Advocate. “The TAP is vital because it provides the IRS with the taxpayers’ perspective as well as recommendations for improvement. This helps the IRS deliver the best possible service to assist taxpayers in meeting their tax obligations.”  

The TAP includes members from all 50 states, the District of Columbia and Puerto Rico. Each member is appointed to represent the interests of taxpayers in his or her geographic location as well as taxpayers as a whole.

The TAP is also seeking to include at least one additional member to represent international taxpayers. For these purposes, “international taxpayers” are broadly defined to include U.S. citizens working, living, or doing business abroad or in a U.S. territory. The new international member will not be required to attend any face-to-face meetings.

To be a member of the TAP you must be a U.S. citizen, be current with your federal tax obligations, be able to commit 200 to 300 hours during the year and pass an FBI criminal background check. New TAP members will serve a three-year term starting in December 2014. Applicants chosen as alternate members will be considered to fill any vacancies that open in their areas during the next three years.

The TAP is seeking members in the following locations: Alaska, Arizona, California, Delaware, Idaho, Indiana, Kansas, Kentucky, Massachusetts, Minnesota, Montana, Nevada, New Jersey, New York, Oregon, Pennsylvania, Utah, Vermont, Virginia and International.

The panel needs alternates for the District of Columbia, Florida, Georgia, Illinois, Louisiana, Maryland, North Dakota, Puerto Rico, Rhode Island, South Carolina and West Virginia.

Federal advisory committees are required to have a fairly balanced membership in terms of the points of view represented. As such, candidates from underrepresented groups, including but not limited to U.S. taxpayers living abroad, Native Americans, and non-tax practitioners, are encouraged to apply.

Applications for the TAP will be accepted through April 11, 2014. Applications are available online at www.improveirs.org. For additional information about the TAP or the application process, please call 888-912-1227 (a toll-free call) and select prompt number five. Callers who are outside of the U.S. and U.S. territories should call 954-423-7973 (not a toll-free call). You may also contact the TAP staff at taxpayeradvocacypanel@irs.gov for assistance.

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Page Last Reviewed or Updated: 10-Mar-2014

The 2011 Federal Tax Filing

2011 federal tax filing Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2011 federal tax filing Tax questions. 2011 federal tax filing Useful Items - You may want to see: What's New Standard mileage rate. 2011 federal tax filing  The 2013 rate for business use of a vehicle is 56½ cents per mile. 2011 federal tax filing Reminders Future developments. 2011 federal tax filing  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. 2011 federal tax filing irs. 2011 federal tax filing gov/pub529. 2011 federal tax filing Photographs of missing children. 2011 federal tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 federal tax filing 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. 2011 federal tax filing Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). 2011 federal tax filing You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 2011 federal tax filing This publication covers the following topics. 2011 federal tax filing Deductions subject to the 2% limit. 2011 federal tax filing Deductions not subject to the 2% limit. 2011 federal tax filing Expenses you cannot deduct. 2011 federal tax filing How to report your deductions. 2011 federal tax filing Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. 2011 federal tax filing These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. 2011 federal tax filing Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. 2011 federal tax filing Note. 2011 federal tax filing Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. 2011 federal tax filing You must keep records to verify your deductions. 2011 federal tax filing You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. 2011 federal tax filing For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. 2011 federal tax filing Comments and suggestions. 2011 federal tax filing   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax filing   You can send your comments from www. 2011 federal tax filing irs. 2011 federal tax filing gov/formspubs. 2011 federal tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 federal tax filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 federal tax filing Ordering forms and publications. 2011 federal tax filing   Visit www. 2011 federal tax filing irs. 2011 federal tax filing gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 federal tax filing Internal Revenue Service 1201 N. 2011 federal tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 federal tax filing   If you have a tax question, check the information available on IRS. 2011 federal tax filing gov or call 1-800-829-1040. 2011 federal tax filing We cannot answer tax questions sent to either of the above addresses. 2011 federal tax filing Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 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 See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2011 federal tax filing Prev  Up  Next   Home   More Online Publications