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

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Statistics of Income Working Papers

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association’s annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

Papers in this series generally do not undergo the extensive review and editorial process accorded official SOI publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated.

Jump to a year:

1997  1998  1999  2000  2001  2002  2003  2004  2005  2006  2007  2008  2009  2011  2013  2014


2014

Older Taxpayers’ Response to Taxation of Social Security Benefits
Leonard Burman, Syracuse University and the Tax Policy Center, Norma B. Coe, University of Washington and the National Bureau of Economic Research, Kevin Pierce, Internal Revenue Service, Liu Tian, Syracuse University

Over the Top: How Tax Returns Show that the Very Rich Are Different from You and Me
Jenny Bourne and Lisa Rosenmerkel

The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S.
Associated Tables (.xls format)
Raj Chetty and Nathaniel Hendren, Harvard University and the National Bureau of Economic Research, and, Patrick Kline and Emmanuel Saez, University of California, Berkeley and the National Bureau of Economic Research

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2013

The Home Mortgage Interest Deduction and Migratory Insurance Over the Great Recession
Danny Yagan, University of California, Berkeley

Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus
Eric Zwick and James Mahon, Harvard University

A New Look at the Income-Wealth Connection for America’s Wealthiest Decedents
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

A Comparison of Wealth Estimates For America’s Wealthiest Decedents Using Tax Data and Data From The Forbes 400
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
Danny Yagan, University of California, Berkeley

Do Tax Credits for Parents Affect Child College Enrollment?
Nathaniel G. Hilger, Brown University

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2011

New Evidence on the Long-Term Impacts of Tax Credits
Raj Chetty and JohnFriedman, Harvard University and the National Bureau of Economic Research, and Jonah Rockoff, Columbia University and the National Bureau of Economic Research

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2009

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Henry, Kimberly; Testa, Valerie; Valliant, Richard

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Kimberly Henry and Valerie Testa, Internal Revenue Service and Richard Valliant, University of Michigan

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service

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2008

Dissemination Of Statistical Products: The IRS’s Journey
Gangi, Martha Eller

Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
Bryant, Victoria

Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

90 Years of SOI: A Collection of Historical Articles
Multiple Authors

Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample
Henry, Kimberly

Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling
Weber, Michael; Paris, David; Sailer, Peter

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2007

Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
Vartivarian, Sonya; Czajka, John; Weber, Michael

Measuring the Quality of Service to Taxpayers in Volunteer Sites
Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

SOI Develops Better Survey Questions Through Pretesting
Milleville, Diane; Wells, Tara

Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
Henry, Kimberly; Lahiri, Partha; Fisher, Robin

An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
Henry, Kimberly; Strudler, Michael; Chen, William

Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
Liu, Yan; Kott, Phillip

Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue Service
Scott M. Hollenbeck, Melissa Ludlum, and Barry W. Johnson, Internal Revenue Service

Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities
Diamond, John; Rector, Ralph; Weber, Michael

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2006

Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

Performance Measurement within the Statistics of Income Division
Cecco, Kevin

Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
Schwartz, Ruth; Kilss, Beth

Tying Website Performance to Mission Achievement in the Federal Government
Milleville, Diane

The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
Weber, Michael

Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs
Day, Charles

Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
Matthew L. Scoffic

An Analysis of the Free File Program
Chu, Michelle; Kovalick, Melissa

Comparing Strategies To Estimate a Measure of Heteroscedasticity
Henry, Kimberly; Valliant, Richard

Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
Johnson, Barry; Schreiber, Lisa

Monitoring Statistics of Income (SOI) Samples
Koshansky, Joseph

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2005

Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
Sailer, Peter; Bryant, Victoria Holden, Sarah

The 1999 Individual Income Tax Return Edited Panel
Weber, Michael; Bryant, Victoria

A Cluster Analysis Approach To Describing Tax Data
Raub, Brian; Chen, William

Origins of the Estate and Personal Wealth Sample Design
McMahon, Paul

Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?
Davitian, Lucy

Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends
Gross, Emily

A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey
Henry, Eric; Day, Charles

Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study
Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data
Singmaster, Rob; Redmiles, Lissa

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003
Boynton, Charles; DeFilippes, Portia; Legel, Ellen

An Essay on the Effects of Taxation on the Corporate Financial Policy
Contos, George

An Analysis of Business Organizational Structure and Activity from Tax Data
Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
Bloomquist, Kim; An, Zhiyong

Current Research in the Nonprofit Sector
Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

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2004

Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001
Sailer, Peter; Holden, Sarah

Further Analysis of the Distribution of Income and Taxes, 1979–2003
Strudler, Michael; Petska, Tom; Petska, Ryan

The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
Weber, Michael

Assessing Industry Codes on the IRS Business Master File
McMahon, Paul

Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service
Cecco, Kevin

The Evolution of IRS Telephone Quality Measures
Rosage, Laura

Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
Chen, William

Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data
Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples
Johnson, Barry; Jacobson,Darien B.

Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases
Ludlum, Melissa

Recent Research on Small Business Compliance Burden
Guyton, John; Kindlon, Audrey; Zhou, Jian

The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
Johnson, Barry; Wahl, Jenny

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
Alm, James; Deskins, John; McKee, Michael

Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects
Alm, James; Jackson, Betty; McKee, Michael

Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits
Bloomquist, Kim

Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience
Greenia, Nicholas

Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

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2003

The Effects of Tax Reform on the Structure of U.S. Business
Legel, Ellen; Bennett, Kelly; Parisi, Michael

Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
Sailer, Peter; Gurka, Kurt; Holden, Sarah

An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
Strudler, Michael; Petska, Tom; Petska, Ryan

IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov
Dixon, Diane

Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer
Kilss, Beth; Jordan, David

Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel
Petska, Tom; Kilss, Beth

Regulatory Exemptions and Item Nonresponse
McMahon, Paul

Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples
Wong, William; Ho, Chih-Chin

Estimating the Compliance Cost of the U.S. Individual Income Tax
Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Bloomquist, Kim

IRS's Comprehensive Approach to Compliance Measurement
Brown, Robert; Mazur, Mark

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2002

Salaries and Wages and Deferred Income, 1989–1999
Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

Proxies in Administrative Records Surveys
McMahon, Paul

Assessing Disclosure Protection for a SOI Public Use File
Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

Electronic Dissemination of Internal Revenue Service Locality Data
Gross, Emily; Kilss, Beth

Analysis of the 1998 Gift Tax Panel Study
Eller, Martha Britton; Rib, Tamara

Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
Wong, William; Ho, Chih-Chin

Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
Johnson, Barry: McMahon, Paul

Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Erard, Brian; Ho, Chih-Chin

Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6
Chen, William

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
Sailer, Peter; Weber, Michael; Gurka, Kurt

New Estimates of the Distribution of Individual Income and Taxes
Strudler, Michael; Petska, Tom; Petska, Ryan

How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured
Cecco, Kevin; Hoopengardner, Rachael

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Plumley, Alan

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2001

Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Eller, Martha Britton; Rib, Tamara

Sample Design Revisions in the Wake of NAICS and Regulatory Changes
McMahon, Paul

Statistical Information from Administrative Records in the Federal Tax System
Petska, Tom

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2000

Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
Petska, Tom

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Mikow, Jacob; Berkowitz, Darien

Statistical Consulting Within the Internal Revenue Service
Cecco, Kevin; Walsh, Ronald

Attrition in a Panel of Individual Income Tax Returns, 1992–1997
Sailer, Peter; Weber, Michael; Wong, William

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1999

The Distribution of Individual Income and Taxes: A New Look at an Old Issue
Petska, Tom; Strudler, Mike

Personal Wealth, 1995
Johnson, Barry

Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income
Petska, Tom; Strudler, Mike; Petska, Ryan

Customer Service Satisfaction Survey: Cognitive and Prototype Test
Cecco, Kevin; Young, Anthony

On Computing Gaussian Curvature of Some Well Known Distributions
Chen, William

The Feasiblity of State Corporate Data
Francis, Brian

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates
Eller, Martha Britton; Johnson, Barry

Occupation and Industry Data from Tax Year 1993 Individual Tax Returns
Sailer, Peter; Nuriddin, Terry

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1998

Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
Petska, Tom; Strudler, Mike

Updating Techniques for Estimating Wealth from Federal Estate Tax Returns
Johnson, Barry

The IRS Population Count: An Update
Sailer, Peter; Weber, Michael

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1997

Taxes and Business Organizational Choice: Deja Vu All Over Again?
Petska, Tom

Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis
Petska, Tom

Federal Taxation of Inheritance and Wealth Transfers
Johnson, Barry; Eller, Martha Britton

Household and Individual Income Data from Tax Returns
Sailer, Peter; Weber, Michael

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The File 1040ez Online Free

File 1040ez online free Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. File 1040ez online free TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications