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Amend 2011 Tax Return Form

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Amend 2011 Tax Return Form

Amend 2011 tax return form Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Amend 2011 tax return form Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amend 2011 tax return form Definitions The following definitions are used throughout this publication. Amend 2011 tax return form Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Amend 2011 tax return form See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Amend 2011 tax return form Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Amend 2011 tax return form You will need to know this date when using this publication for the various tax provisions. Amend 2011 tax return form Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Amend 2011 tax return form Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Amend 2011 tax return form 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Amend 2011 tax return form 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Amend 2011 tax return form 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Amend 2011 tax return form 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Amend 2011 tax return form 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Amend 2011 tax return form Charles, Stone, Taney, Vernon, and Webster. Amend 2011 tax return form 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Amend 2011 tax return form 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Amend 2011 tax return form *For more details, go to www. Amend 2011 tax return form fema. Amend 2011 tax return form gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Amend 2011 tax return form Charitable Giving Incentives. Amend 2011 tax return form Net Operating Losses. Amend 2011 tax return form Education Credits. Amend 2011 tax return form Recapture of Federal Mortgage Subsidy. Amend 2011 tax return form Tax Relief for Temporary Relocation. Amend 2011 tax return form Employee Retention Credit. Amend 2011 tax return form Employer Housing Credit and Exclusion. Amend 2011 tax return form Demolition and Clean-up Costs. Amend 2011 tax return form Increase in Rehabilitation Credit. Amend 2011 tax return form Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Amend 2011 tax return form Clair, and Scott. Amend 2011 tax return form 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Amend 2011 tax return form 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Amend 2011 tax return form 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Amend 2011 tax return form 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Amend 2011 tax return form 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Amend 2011 tax return form 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Amend 2011 tax return form Genevieve, St. Amend 2011 tax return form Louis, the Independent City of St. Amend 2011 tax return form Louis, Scott, Sullivan, and Worth. Amend 2011 tax return form 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Amend 2011 tax return form 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Amend 2011 tax return form 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Amend 2011 tax return form 06/05/2008through07/25/2008 Wisconsin Lafayette. Amend 2011 tax return form * For more details, go to www. Amend 2011 tax return form fema. Amend 2011 tax return form gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Amend 2011 tax return form Individuals. Amend 2011 tax return form   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Amend 2011 tax return form A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Amend 2011 tax return form   A qualified contribution must also meet all of the following requirements. Amend 2011 tax return form Be paid after May 1, 2008, and before January 1, 2009. Amend 2011 tax return form The contribution must be for relief efforts in one or more Midwestern disaster areas. Amend 2011 tax return form Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Amend 2011 tax return form   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Amend 2011 tax return form You can carry over any contributions you are not able to deduct for 2008 because of this limit. Amend 2011 tax return form In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Amend 2011 tax return form Exception. Amend 2011 tax return form   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Amend 2011 tax return form Corporations. Amend 2011 tax return form   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Amend 2011 tax return form Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Amend 2011 tax return form The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Amend 2011 tax return form Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Amend 2011 tax return form Partners and shareholders. Amend 2011 tax return form   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Amend 2011 tax return form More information. Amend 2011 tax return form   For more information, see Publication 526 or Publication 542, Corporations. Amend 2011 tax return form Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Amend 2011 tax return form Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Amend 2011 tax return form The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Amend 2011 tax return form 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Amend 2011 tax return form 41 cents per mile for the period July 1 through December 31, 2008. Amend 2011 tax return form Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Amend 2011 tax return form You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Amend 2011 tax return form You cannot claim a deduction or credit for amounts you exclude. Amend 2011 tax return form You must keep records of miles driven, time, place (or use), and purpose of the mileage. Amend 2011 tax return form The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Amend 2011 tax return form 50. Amend 2011 tax return form 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Amend 2011 tax return form 58. Amend 2011 tax return form 5 cents per mile for the period July 1 through December 31, 2008. Amend 2011 tax return form Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Amend 2011 tax return form The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Amend 2011 tax return form For more information, see Publication 547. Amend 2011 tax return form Limits on personal casualty or theft losses. Amend 2011 tax return form   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Amend 2011 tax return form Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Amend 2011 tax return form When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Amend 2011 tax return form A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Amend 2011 tax return form When to deduct the loss. Amend 2011 tax return form   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Amend 2011 tax return form However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Amend 2011 tax return form Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Amend 2011 tax return form   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Amend 2011 tax return form Cross out “2008” and enter “2007” at the top of Form 4684. Amend 2011 tax return form Time limit for making election. Amend 2011 tax return form   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Amend 2011 tax return form The due date (without extensions) for filing your 2008 income tax return. Amend 2011 tax return form The due date (with extensions) for filing your 2007 income tax return. Amend 2011 tax return form Example. Amend 2011 tax return form If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Amend 2011 tax return form Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Amend 2011 tax return form Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Amend 2011 tax return form Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). Amend 2011 tax return form However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Amend 2011 tax return form For more information, see the Instructions for Form 4684. Amend 2011 tax return form Net Operating Losses This benefit applies only to the counties in Table 1. Amend 2011 tax return form Qualified disaster recovery assistance loss. Amend 2011 tax return form   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Amend 2011 tax return form However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Amend 2011 tax return form In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Amend 2011 tax return form   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Amend 2011 tax return form Qualified disaster recovery assistance casualty loss. Amend 2011 tax return form   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Amend 2011 tax return form For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Amend 2011 tax return form Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Amend 2011 tax return form More information. Amend 2011 tax return form   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Amend 2011 tax return form IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Amend 2011 tax return form Definitions Qualified disaster recovery assistance distribution. Amend 2011 tax return form   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Amend 2011 tax return form The distribution was made on or after the applicable disaster date and before January 1, 2010. Amend 2011 tax return form Your main home was located in a Midwestern disaster area on the applicable disaster date. Amend 2011 tax return form You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Amend 2011 tax return form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Amend 2011 tax return form   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Amend 2011 tax return form Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Amend 2011 tax return form   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Amend 2011 tax return form If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. Amend 2011 tax return form   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Amend 2011 tax return form Eligible retirement plan. Amend 2011 tax return form   An eligible retirement plan can be any of the following. Amend 2011 tax return form A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Amend 2011 tax return form A qualified annuity plan. Amend 2011 tax return form A tax-sheltered annuity contract. Amend 2011 tax return form A governmental section 457 deferred compensation plan. Amend 2011 tax return form A traditional, SEP, SIMPLE, or Roth IRA. Amend 2011 tax return form Main home. Amend 2011 tax return form   Generally, your main home is the home where you live most of the time. Amend 2011 tax return form A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Amend 2011 tax return form Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Amend 2011 tax return form Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Amend 2011 tax return form However, if you elect, you can include the entire distribution in your income in the year it was received. Amend 2011 tax return form Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Amend 2011 tax return form However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Amend 2011 tax return form For more information, see Form 8930. Amend 2011 tax return form Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Amend 2011 tax return form If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Amend 2011 tax return form Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Amend 2011 tax return form However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Amend 2011 tax return form You have three years from the day after the date you received the distribution to make a repayment. Amend 2011 tax return form Amounts that are repaid are treated as a qualified rollover and are not included in income. Amend 2011 tax return form Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Amend 2011 tax return form See Form 8930 for more information on how to report repayments. Amend 2011 tax return form Exceptions. Amend 2011 tax return form   You cannot repay the following types of distributions. Amend 2011 tax return form Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Amend 2011 tax return form Required minimum distributions. Amend 2011 tax return form Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Amend 2011 tax return form Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Amend 2011 tax return form If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Amend 2011 tax return form For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Amend 2011 tax return form To be a qualified distribution, the distribution must meet all of the following requirements. Amend 2011 tax return form The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Amend 2011 tax return form The distribution was received after the date that was 6 months before the day after the applicable disaster date. Amend 2011 tax return form The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Amend 2011 tax return form Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Amend 2011 tax return form Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Amend 2011 tax return form A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Amend 2011 tax return form You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Amend 2011 tax return form Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Amend 2011 tax return form The following benefits are available to qualified individuals. Amend 2011 tax return form Increases to the limits for distributions treated as loans from employer plans. Amend 2011 tax return form A 1-year suspension for payments due on plan loans. Amend 2011 tax return form Qualified individual. Amend 2011 tax return form   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Amend 2011 tax return form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Amend 2011 tax return form Limits on plan loans. Amend 2011 tax return form   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Amend 2011 tax return form In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Amend 2011 tax return form If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Amend 2011 tax return form One-year suspension of loan payments. Amend 2011 tax return form   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Amend 2011 tax return form To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Amend 2011 tax return form Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Amend 2011 tax return form You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Amend 2011 tax return form Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Amend 2011 tax return form Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Amend 2011 tax return form Earned income. Amend 2011 tax return form    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Amend 2011 tax return form If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Amend 2011 tax return form Joint returns. Amend 2011 tax return form   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Amend 2011 tax return form If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Amend 2011 tax return form Making the election. Amend 2011 tax return form   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Amend 2011 tax return form However, you can make the election for the additional child tax credit even if you do not take the EIC. Amend 2011 tax return form   Electing to use your 2007 earned income can increase or decrease your EIC. Amend 2011 tax return form Take the following steps to decide whether to make the election. Amend 2011 tax return form Figure your 2008 EIC using your 2007 earned income. Amend 2011 tax return form Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Amend 2011 tax return form Add the results of (1) and (2). Amend 2011 tax return form Figure your 2008 EIC using your 2008 earned income. Amend 2011 tax return form Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Amend 2011 tax return form Add the results of (4) and (5). Amend 2011 tax return form Compare the results of (3) and (6). Amend 2011 tax return form If (3) is larger than (6), it is to your benefit to make the election. Amend 2011 tax return form If (3) is equal to or smaller than (6), making the election will not help you. Amend 2011 tax return form   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Amend 2011 tax return form   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Amend 2011 tax return form Getting your 2007 tax return information. Amend 2011 tax return form   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Amend 2011 tax return form You can also get this information by visiting the IRS website at www. Amend 2011 tax return form irs. Amend 2011 tax return form gov. Amend 2011 tax return form   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Amend 2011 tax return form See Request for Copy or Transcript of Tax Return on page 11. Amend 2011 tax return form Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Amend 2011 tax return form You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Amend 2011 tax return form The additional exemption amount is claimed on Form 8914. Amend 2011 tax return form You can claim an additional exemption amount only one time for a specific individual. Amend 2011 tax return form If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Amend 2011 tax return form The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Amend 2011 tax return form Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Amend 2011 tax return form The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Amend 2011 tax return form If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Amend 2011 tax return form For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Amend 2011 tax return form If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Amend 2011 tax return form In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Amend 2011 tax return form To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Amend 2011 tax return form If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Amend 2011 tax return form You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Amend 2011 tax return form You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Amend 2011 tax return form Food, clothing, or personal items consumed or used by the displaced individual. Amend 2011 tax return form Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Amend 2011 tax return form Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Amend 2011 tax return form However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Amend 2011 tax return form Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Amend 2011 tax return form For more information, see Form 8914. Amend 2011 tax return form Education Credits This benefit applies only to the counties in Table 1. Amend 2011 tax return form The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Amend 2011 tax return form The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Amend 2011 tax return form The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Amend 2011 tax return form The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Amend 2011 tax return form This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Amend 2011 tax return form In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Amend 2011 tax return form Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Amend 2011 tax return form For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Amend 2011 tax return form For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Amend 2011 tax return form The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Amend 2011 tax return form The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Amend 2011 tax return form You will need to contact the eligible educational institution for qualified room and board costs. Amend 2011 tax return form For more information, see Form 8863. Amend 2011 tax return form See Form 8917 for the tuition and fees deduction. Amend 2011 tax return form Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Amend 2011 tax return form Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Amend 2011 tax return form However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Amend 2011 tax return form This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Amend 2011 tax return form Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Amend 2011 tax return form Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Amend 2011 tax return form If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Amend 2011 tax return form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Amend 2011 tax return form This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Amend 2011 tax return form You may also have to reduce certain tax attributes by the amount excluded. Amend 2011 tax return form For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Amend 2011 tax return form Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Amend 2011 tax return form The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Amend 2011 tax return form However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Amend 2011 tax return form The IRS has exercised this authority as follows. Amend 2011 tax return form In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Amend 2011 tax return form In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Amend 2011 tax return form You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Amend 2011 tax return form Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Amend 2011 tax return form An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Amend 2011 tax return form The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Amend 2011 tax return form Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Amend 2011 tax return form Use Form 5884-A to claim the credit. Amend 2011 tax return form Employers affected by the severe storms, tornadoes, or flooding. Amend 2011 tax return form   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Amend 2011 tax return form Eligible employer. Amend 2011 tax return form   For this purpose, an eligible employer is any employer who meets all of the following. Amend 2011 tax return form Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Amend 2011 tax return form Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Amend 2011 tax return form Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Amend 2011 tax return form Eligible employee. Amend 2011 tax return form   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Amend 2011 tax return form An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Amend 2011 tax return form Qualified wages. Amend 2011 tax return form   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Amend 2011 tax return form In addition, the wages must have been paid or incurred after the applicable disaster date. Amend 2011 tax return form    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Amend 2011 tax return form    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Amend 2011 tax return form Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Amend 2011 tax return form Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Amend 2011 tax return form   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Amend 2011 tax return form For a special rule that applies to railroad employees, see section 51(h)(1)(B). Amend 2011 tax return form   Qualified wages do not include the following. Amend 2011 tax return form Wages paid to your dependent or a related individual. Amend 2011 tax return form See section 51(i)(1). Amend 2011 tax return form Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Amend 2011 tax return form Wages for services of replacement workers during a strike or lockout. Amend 2011 tax return form   For more information, see Form 5884-A. Amend 2011 tax return form Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Amend 2011 tax return form An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Amend 2011 tax return form The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Amend 2011 tax return form The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Amend 2011 tax return form Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Amend 2011 tax return form The employer must use Form 5884-A to claim the credit. Amend 2011 tax return form A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Amend 2011 tax return form The employee cannot be your dependent or a related individual. Amend 2011 tax return form See section 51(i)(1). Amend 2011 tax return form For more information, see Form 5884-A. Amend 2011 tax return form Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Amend 2011 tax return form You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Amend 2011 tax return form Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Amend 2011 tax return form Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Amend 2011 tax return form Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Amend 2011 tax return form The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Amend 2011 tax return form For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Amend 2011 tax return form For certified historic structures, the credit percentage is increased from 20% to 26%. Amend 2011 tax return form For more information, see Form 3468, Investment Credit. Amend 2011 tax return form Request for Copy or Transcript of Tax Return Request for copy of tax return. Amend 2011 tax return form   You can use Form 4506 to order a copy of your tax return. Amend 2011 tax return form Generally, there is a $57 fee for requesting each copy of a tax return. Amend 2011 tax return form If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Amend 2011 tax return form Request for transcript of tax return. Amend 2011 tax return form   You can use Form 4506-T to order a free transcript of your tax return. Amend 2011 tax return form A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Amend 2011 tax return form You can also call 1-800-829-1040 to order a transcript. Amend 2011 tax return form How To Get Tax Help Special IRS assistance. Amend 2011 tax return form   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Amend 2011 tax return form We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Amend 2011 tax return form Call 1-866-562-5227 Monday through FridayIn English–7 a. Amend 2011 tax return form m. Amend 2011 tax return form to 10 p. Amend 2011 tax return form m. Amend 2011 tax return form local timeIn Spanish–8 a. Amend 2011 tax return form m. Amend 2011 tax return form to 9:30 p. Amend 2011 tax return form m. Amend 2011 tax return form local time   The IRS website at www. Amend 2011 tax return form irs. Amend 2011 tax return form gov has notices and other tax relief information. Amend 2011 tax return form Check it periodically for any new guidance. Amend 2011 tax return form You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amend 2011 tax return form By selecting the method that is best for you, you will have quick and easy access to tax help. Amend 2011 tax return form Contacting your Taxpayer Advocate. Amend 2011 tax return form   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Amend 2011 tax return form Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Amend 2011 tax return form Our service is free, confidential, and tailored to meet your needs. Amend 2011 tax return form You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Amend 2011 tax return form TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Amend 2011 tax return form This includes businesses as well as individuals. Amend 2011 tax return form TAS employees know the IRS and how to navigate it. Amend 2011 tax return form We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Amend 2011 tax return form TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Amend 2011 tax return form You can call your local advocate, whose number is in your phone book, in Pub. Amend 2011 tax return form 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Amend 2011 tax return form irs. Amend 2011 tax return form gov/advocate. Amend 2011 tax return form You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Amend 2011 tax return form You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Amend 2011 tax return form taxtoolkit. Amend 2011 tax return form irs. Amend 2011 tax return form gov. Amend 2011 tax return form Low Income Taxpayer Clinics (LITCs). Amend 2011 tax return form   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Amend 2011 tax return form LITCs are independent from the IRS. Amend 2011 tax return form Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Amend 2011 tax return form If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Amend 2011 tax return form For more information, see Publication 4134, Low Income Taxpayer Clinic List. Amend 2011 tax return form This publication is available at www. Amend 2011 tax return form irs. Amend 2011 tax return form gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Amend 2011 tax return form Free tax services. Amend 2011 tax return form   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Amend 2011 tax return form It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Amend 2011 tax return form It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Amend 2011 tax return form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amend 2011 tax return form Free help with your return. Amend 2011 tax return form   Free help in preparing your return is available nationwide from IRS-trained volunteers. Amend 2011 tax return form The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amend 2011 tax return form Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amend 2011 tax return form To find the nearest VITA or TCE site, call 1-800-829-1040. Amend 2011 tax return form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend 2011 tax return form To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Amend 2011 tax return form aarp. Amend 2011 tax return form org/money/taxaide. Amend 2011 tax return form   For more information on these programs, go to www. Amend 2011 tax return form irs. Amend 2011 tax return form gov and enter keyword “VITA” in the upper right-hand corner. Amend 2011 tax return form Internet. Amend 2011 tax return form You can access the IRS website at www. Amend 2011 tax return form irs. Amend 2011 tax return form gov 24 hours a day, 7 days a week to: E-file your return. Amend 2011 tax return form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amend 2011 tax return form Check the status of your 2009 refund. Amend 2011 tax return form Go to www. Amend 2011 tax return form irs. Amend 2011 tax return form gov and click on Where's My Refund. Amend 2011 tax return form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Amend 2011 tax return form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amend 2011 tax return form Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 2011 tax return form Download forms, instructions, and publications. Amend 2011 tax return form Order IRS products online. Amend 2011 tax return form Research your tax questions online. Amend 2011 tax return form Search publications online by topic or keyword. Amend 2011 tax return form Use the online Internal Revenue Code, Regulations, or other official guidance. Amend 2011 tax return form View Internal Revenue Bulletins (IRBs) published in the last few years. Amend 2011 tax return form Figure your withholding allowances using the withholding calculator online at www. Amend 2011 tax return form irs. Amend 2011 tax return form gov/individuals. Amend 2011 tax return form Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Amend 2011 tax return form Sign up to receive local and national tax news by email. Amend 2011 tax return form Get information on starting and operating a small business. Amend 2011 tax return form Phone. Amend 2011 tax return form Many services are available by phone. Amend 2011 tax return form Ordering forms, instructions, and publications. Amend 2011 tax return form Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Amend 2011 tax return form You should receive your order within 10 days. Amend 2011 tax return form Asking tax questions. Amend 2011 tax return form Call the IRS with your tax questions at 1-800-829-1040. Amend 2011 tax return form Solving problems. Amend 2011 tax return form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Amend 2011 tax return form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amend 2011 tax return form Call your local Taxpayer Assistance Center for an appointment. Amend 2011 tax return form To find the number, go to www. Amend 2011 tax return form irs. Amend 2011 tax return form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend 2011 tax return form TTY/TDD equipment. Amend 2011 tax return form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amend 2011 tax return form TeleTax topics. Amend 2011 tax return form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amend 2011 tax return form Refund information. Amend 2011 tax return form To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Amend 2011 tax return form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Amend 2011 tax return form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amend 2011 tax return form Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 2011 tax return form Refunds are sent out weekly on Fridays. Amend 2011 tax return form If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Amend 2011 tax return form Other refund information. Amend 2011 tax return form To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Amend 2011 tax return form Evaluating the quality of our telephone services. Amend 2011 tax return form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amend 2011 tax return form One method is for a second IRS representative to listen in on or record random telephone calls. Amend 2011 tax return form Another is to ask some callers to complete a short survey at the end of the call. Amend 2011 tax return form Walk-in. Amend 2011 tax return form Many products and services are available on a walk-in basis. Amend 2011 tax return form Products. Amend 2011 tax return form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend 2011 tax return form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Amend 2011 tax return form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amend 2011 tax return form Services. Amend 2011 tax return form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Amend 2011 tax return form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amend 2011 tax return form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Amend 2011 tax return form No appointment is necessary—just walk in. Amend 2011 tax return form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Amend 2011 tax return form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Amend 2011 tax return form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Amend 2011 tax return form All other issues will be handled without an appointment. Amend 2011 tax return form To find the number of your local office, go to www. Amend 2011 tax return form irs. Amend 2011 tax return form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend 2011 tax return form Mail. Amend 2011 tax return form You can send your order for forms, instructions, and publications to the address below. Amend 2011 tax return form You should receive a response within 10 days after your request is received. Amend 2011 tax return form Internal Revenue Service1201 N. Amend 2011 tax return form Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Amend 2011 tax return form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Amend 2011 tax return form Prior-year forms, instructions, and publications. Amend 2011 tax return form Tax Map: an electronic research tool and finding aid. Amend 2011 tax return form Tax law frequently asked questions. Amend 2011 tax return form Tax Topics from the IRS telephone response system. Amend 2011 tax return form Internal Revenue Code—Title 26 of the U. Amend 2011 tax return form S. Amend 2011 tax return form Code. Amend 2011 tax return form Fill-in, print, and save features for most tax forms. Amend 2011 tax return form Internal Revenue Bulletins. Amend 2011 tax return form Toll-free and email technical support. Amend 2011 tax return form Two releases during the year. Amend 2011 tax return form – The first release will ship the beginning of January 2010. Amend 2011 tax return form – The final release will ship the beginning of March 2010. Amend 2011 tax return form Purchase the DVD from National Technical Information Service (NTIS) at www. Amend 2011 tax return form irs. Amend 2011 tax return form gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 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Understanding Your CP211C Notice

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't received on time. A request for an extension of the time to file your Exempt Organization Return must be received on or before the due date of your return.


What you need to do

  • File your required Exempt Organization Return immediately to limit any late filing penalties. If your Exempt Organization Return is filed after the due date of the return (including any extensions), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to mail your Form 8868 on or before the due date of your return.

Page Last Reviewed or Updated: 24-Jan-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.
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The Amend 2011 Tax Return Form

Amend 2011 tax return form 28. Amend 2011 tax return form   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. Amend 2011 tax return form  The 2013 rate for business use of a vehicle is 56½ cents per mile. Amend 2011 tax return form Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). Amend 2011 tax return form You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Amend 2011 tax return form This chapter covers the following topics. Amend 2011 tax return form Deductions subject to the 2% limit. Amend 2011 tax return form Deductions not subject to the 2% limit. Amend 2011 tax return form Expenses you cannot deduct. Amend 2011 tax return form You must keep records to verify your deductions. Amend 2011 tax return form You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Amend 2011 tax return form For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. Amend 2011 tax return form 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). Amend 2011 tax return form You can claim the amount of expenses that is more than 2% of your adjusted gross income. Amend 2011 tax return form You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Amend 2011 tax return form Your adjusted gross income is the amount on Form 1040, line 38. Amend 2011 tax return form Generally, you apply the 2% limit after you apply any other deduction limit. Amend 2011 tax return form 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. Amend 2011 tax return form Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). Amend 2011 tax return form Unreimbursed employee expenses (line 21). Amend 2011 tax return form Tax preparation fees (line 22). Amend 2011 tax return form Other expenses (line 23). Amend 2011 tax return form 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. Amend 2011 tax return form An expense is ordinary if it is common and accepted in your trade, business, or profession. Amend 2011 tax return form An expense is necessary if it is appropriate and helpful to your business. Amend 2011 tax return form An expense does not have to be required to be considered necessary. Amend 2011 tax return form Examples of unreimbursed employee expenses are listed next. Amend 2011 tax return form The list is followed by discussions of additional unreimbursed employee expenses. Amend 2011 tax return form Business bad debt of an employee. Amend 2011 tax return form Education that is work related. Amend 2011 tax return form (See chapter 27. Amend 2011 tax return form ) Legal fees related to your job. Amend 2011 tax return form Licenses and regulatory fees. Amend 2011 tax return form Malpractice insurance premiums. Amend 2011 tax return form Medical examinations required by an employer. Amend 2011 tax return form Occupational taxes. Amend 2011 tax return form Passport for a business trip. Amend 2011 tax return form Subscriptions to professional journals and trade magazines related to your work. Amend 2011 tax return form Travel, transportation, entertainment, and gifts related to your work. Amend 2011 tax return form (See chapter 26. Amend 2011 tax return form ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. Amend 2011 tax return form 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. Amend 2011 tax return form Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Amend 2011 tax return form Lobbying and political activities. Amend 2011 tax return form   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Amend 2011 tax return form See Dues used for lobbying under Nondeductible Expenses, later. Amend 2011 tax return form 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. Amend 2011 tax return form If you file Form 1040A, you can deduct these expenses on line 16. Amend 2011 tax return form If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Amend 2011 tax return form However, neither spouse can deduct more than $250 of his or her qualified expenses. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Amend 2011 tax return form See Publication 587 for more detailed information and a worksheet. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form Employment and outplacement agency fees. Amend 2011 tax return form   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Amend 2011 tax return form Employer pays you back. Amend 2011 tax return form   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. Amend 2011 tax return form (See Recoveries in chapter 12. Amend 2011 tax return form ) Employer pays the employment agency. Amend 2011 tax return form   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. Amend 2011 tax return form Résumé. Amend 2011 tax return form   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. Amend 2011 tax return form Travel and transportation expenses. Amend 2011 tax return form   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. Amend 2011 tax return form You can deduct the travel expenses if the trip is primarily to look for a new job. Amend 2011 tax return form 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. Amend 2011 tax return form   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. Amend 2011 tax return form   You can choose to use the standard mileage rate to figure your car expenses. Amend 2011 tax return form The 2013 rate for business use of a vehicle is 56½ cents per mile. Amend 2011 tax return form See chapter 26 for more information. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form However, you cannot deduct the cost of travel as a form of education. Amend 2011 tax return form 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. Amend 2011 tax return form You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Amend 2011 tax return form For more information about depreciation, see Publication 946. Amend 2011 tax return form Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Amend 2011 tax return form You can also deduct assessments for benefit payments to unemployed union members. Amend 2011 tax return form However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Amend 2011 tax return form Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. Amend 2011 tax return form You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Amend 2011 tax return form See Lobbying Expenses under Nondeductible Expenses, later. Amend 2011 tax return form Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Amend 2011 tax return form You must wear them as a condition of your employment. Amend 2011 tax return form The clothes are not suitable for everyday wear. Amend 2011 tax return form It is not enough that you wear distinctive clothing. Amend 2011 tax return form The clothing must be specifically required by your employer. Amend 2011 tax return form Nor is it enough that you do not, in fact, wear your work clothes away from work. Amend 2011 tax return form The clothing must not be suitable for taking the place of your regular clothing. Amend 2011 tax return form 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. Amend 2011 tax return form ). Amend 2011 tax return form Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Amend 2011 tax return form 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. Amend 2011 tax return form Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Amend 2011 tax return form Protective clothing. Amend 2011 tax return form   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. Amend 2011 tax return form   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. Amend 2011 tax return form Military uniforms. Amend 2011 tax return form   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Amend 2011 tax return form 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. Amend 2011 tax return form In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Amend 2011 tax return form   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. Amend 2011 tax return form   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Amend 2011 tax return form Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. Amend 2011 tax return form Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Amend 2011 tax return form These fees include the cost of tax preparation software programs and tax publications. Amend 2011 tax return form They also include any fee you paid for electronic filing of your return. Amend 2011 tax return form Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form Some of these other expenses are explained in the following discussions. Amend 2011 tax return form If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. Amend 2011 tax return form Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Amend 2011 tax return form 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. Amend 2011 tax return form First report the loss in Section B of Form 4684, Casualties and Thefts. Amend 2011 tax return form You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Amend 2011 tax return form 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. Amend 2011 tax return form For other casualty and theft losses, see chapter 25. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form The fees are deductible in the year paid. Amend 2011 tax return form 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). Amend 2011 tax return form You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Amend 2011 tax return form But if you work as an employee and also use the computer in that work, see Publication 946. Amend 2011 tax return form 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. Amend 2011 tax return form Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Amend 2011 tax return form 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. Amend 2011 tax return form For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Amend 2011 tax return form 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. Amend 2011 tax return form But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Amend 2011 tax return form You must add the fee to the cost of the property. Amend 2011 tax return form You cannot deduct the fee you pay to a broker to sell securities. Amend 2011 tax return form You can use the fee only to figure gain or loss from the sale. Amend 2011 tax return form See the Instructions for Form 8949 for information on how to report the fee. Amend 2011 tax return form Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Amend 2011 tax return form A hobby is not a business because it is not carried on to make a profit. Amend 2011 tax return form See Activity not for profit in chapter 12 under Other Income. Amend 2011 tax return form Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Amend 2011 tax return form Deductions of pass-through entities are passed through to the partners or shareholders. Amend 2011 tax return form The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Amend 2011 tax return form Example. Amend 2011 tax return form You are a member of an investment club that is formed solely to invest in securities. Amend 2011 tax return form The club is treated as a partnership. Amend 2011 tax return form The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Amend 2011 tax return form In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Amend 2011 tax return form 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. Amend 2011 tax return form Publicly offered mutual funds. Amend 2011 tax return form   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Amend 2011 tax return form 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. Amend 2011 tax return form   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). Amend 2011 tax return form This net figure is the amount you report on your return as income. Amend 2011 tax return form You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Amend 2011 tax return form Information returns. Amend 2011 tax return form   You should receive information returns from pass-through entities. Amend 2011 tax return form Partnerships and S corporations. Amend 2011 tax return form   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. Amend 2011 tax return form Nonpublicly offered mutual funds. Amend 2011 tax return form   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. Amend 2011 tax return form You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). Amend 2011 tax return form See Tax Preparation Fees , earlier. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Amend 2011 tax return form If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Amend 2011 tax return form Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form For more information about IRAs, see chapter 17. Amend 2011 tax return form Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Amend 2011 tax return form They are not subject to the 2% limit. Amend 2011 tax return form Report these items on Schedule A (Form 1040), line 28. Amend 2011 tax return form List of Deductions Each of the following items is discussed in detail after the list (except where indicated). Amend 2011 tax return form Amortizable premium on taxable bonds. Amend 2011 tax return form Casualty and theft losses from income- producing property. Amend 2011 tax return form Federal estate tax on income in respect of a decedent. Amend 2011 tax return form Gambling losses up to the amount of gambling winnings. Amend 2011 tax return form Impairment-related work expenses of persons with disabilities. Amend 2011 tax return form Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Amend 2011 tax return form Losses from Ponzi-type investment schemes. Amend 2011 tax return form See Losses from Ponzi-type investment schemes under Theft in chapter 25. Amend 2011 tax return form Repayments of more than $3,000 under a claim of right. Amend 2011 tax return form Unrecovered investment in an annuity. Amend 2011 tax return form 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. Amend 2011 tax return form You can elect to amortize the premium on taxable bonds. Amend 2011 tax return form The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Amend 2011 tax return form Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. Amend 2011 tax return form 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. Amend 2011 tax return form 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). Amend 2011 tax return form First, report the loss in Form 4684, Section B. Amend 2011 tax return form You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. Amend 2011 tax return form 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. Amend 2011 tax return form For more information on casualty and theft losses, see chapter 25. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form See Publication 559 for more information. Amend 2011 tax return form 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. Amend 2011 tax return form You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Amend 2011 tax return form You cannot deduct gambling losses that are more than your winnings. Amend 2011 tax return form You cannot reduce your gambling winnings by your gambling losses and report the difference. Amend 2011 tax return form 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. Amend 2011 tax return form Therefore, your records should show your winnings separately from your losses. Amend 2011 tax return form Diary of winnings and losses. Amend 2011 tax return form You must keep an accurate diary or similar record of your losses and winnings. Amend 2011 tax return form Your diary should contain at least the following information. Amend 2011 tax return form The date and type of your specific wager or wagering activity. Amend 2011 tax return form The name and address or location of the gambling establishment. Amend 2011 tax return form The names of other persons present with you at the gambling establishment. Amend 2011 tax return form The amount(s) you won or lost. Amend 2011 tax return form See Publication 529 for more information. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form Self-employed. Amend 2011 tax return form   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. Amend 2011 tax return form 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. Amend 2011 tax return form It is not subject to the passive activity limitations. Amend 2011 tax return form 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. Amend 2011 tax return form See Repayments in chapter 12 for more information. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form See chapter 10 for more information about the tax treatment of pensions and annuities. Amend 2011 tax return form Nondeductible Expenses Examples of nondeductible expenses are listed next. Amend 2011 tax return form The list is followed by discussions of additional nondeductible expenses. Amend 2011 tax return form List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. Amend 2011 tax return form Burial or funeral expenses, including the cost of a cemetery lot. Amend 2011 tax return form Capital expenses. Amend 2011 tax return form Fees and licenses, such as car licenses, marriage licenses, and dog tags. Amend 2011 tax return form Hobby losses, but see Hobby Expenses , earlier. Amend 2011 tax return form Home repairs, insurance, and rent. Amend 2011 tax return form Illegal bribes and kickbacks. Amend 2011 tax return form See Bribes and kickbacks in chapter 11 of Publication 535. Amend 2011 tax return form Losses from the sale of your home, furniture, personal car, etc. Amend 2011 tax return form Personal disability insurance premiums. Amend 2011 tax return form Personal, living, or family expenses. Amend 2011 tax return form The value of wages never received or lost vacation time. Amend 2011 tax return form Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. Amend 2011 tax return form See chapter 37. Amend 2011 tax return form Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Amend 2011 tax return form These include qualification and registration fees for primary elections. Amend 2011 tax return form Legal fees. Amend 2011 tax return form   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Amend 2011 tax return form 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. Amend 2011 tax return form Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Amend 2011 tax return form This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Amend 2011 tax return form 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. Amend 2011 tax return form Dues paid to airline, hotel, and luncheon clubs are not deductible. Amend 2011 tax return form Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Amend 2011 tax return form 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. Amend 2011 tax return form Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Amend 2011 tax return form This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Amend 2011 tax return form Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Amend 2011 tax return form 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. Amend 2011 tax return form Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Amend 2011 tax return form However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Amend 2011 tax return form See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. Amend 2011 tax return form Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Amend 2011 tax return form Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Amend 2011 tax return form You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Amend 2011 tax return form See chapter 18 for information on alimony. Amend 2011 tax return form Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Amend 2011 tax return form 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. Amend 2011 tax return form Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Amend 2011 tax return form Dues used for lobbying. Amend 2011 tax return form   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. Amend 2011 tax return form See Lobbying Expenses in Publication 529 for information on exceptions. Amend 2011 tax return form Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Amend 2011 tax return form 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. Amend 2011 tax return form See chapter 25. Amend 2011 tax return form Example. Amend 2011 tax return form A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Amend 2011 tax return form The diamond falls from the ring and is never found. Amend 2011 tax return form The loss of the diamond is a casualty. Amend 2011 tax return form Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Amend 2011 tax return form See chapter 26 for information on deductible expenses while traveling away from home. Amend 2011 tax return form Meals While Working Late You cannot deduct the cost of meals while working late. Amend 2011 tax return form 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. Amend 2011 tax return form See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. Amend 2011 tax return form Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Amend 2011 tax return form Custody of children. Amend 2011 tax return form Breach of promise to marry suit. Amend 2011 tax return form Civil or criminal charges resulting from a personal relationship. Amend 2011 tax return form Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. Amend 2011 tax return form Preparation of a title (or defense or perfection of a title). Amend 2011 tax return form Preparation of a will. Amend 2011 tax return form Property claims or property settlement in a divorce. Amend 2011 tax return form You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Amend 2011 tax return form Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Amend 2011 tax return form Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Amend 2011 tax return form Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Amend 2011 tax return form Accounting certificate fees paid for the initial right to practice accounting. Amend 2011 tax return form Bar exam fees and incidental expenses in securing initial admission to the bar. Amend 2011 tax return form Medical and dental license fees paid to get initial licensing. Amend 2011 tax return form Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Amend 2011 tax return form Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Amend 2011 tax return form You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. Amend 2011 tax return form 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. Amend 2011 tax return form Example. Amend 2011 tax return form During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. Amend 2011 tax return form In earning this income, you had total expenses of $500 during the year. Amend 2011 tax return form You cannot identify the amount of each expense item that is for each income item. Amend 2011 tax return form 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. Amend 2011 tax return form You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). Amend 2011 tax return form 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. Amend 2011 tax return form See chapter 26 for more information on deductible travel expenses. Amend 2011 tax return form Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form Prev  Up  Next   Home   More Online Publications