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File state tax online Publication 529 - Main Content Table of Contents Deductions Subject to the 2% LimitUnreimbursed Employee Expenses Tax Preparation Fees Other Expenses Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses How To ReportWho can use Form 2106-EZ. File state tax online Computer used in a home office. File state tax online Example How To Get Tax HelpLow Income Taxpayer Clinics Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). File state tax online You can claim the amount of expenses that is more than 2% of your adjusted gross income. File state tax online You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. File state tax online Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. File state tax online Generally, you apply the 2% limit after you apply any other deduction limit. File state tax online For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed later under Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging ) before you apply the 2% limit. File state tax online Deductions subject to the 2% limit are discussed in the following three categories. File state tax online Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). File state tax online Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). File state tax online Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). File state tax online Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. File state tax online You can deduct only 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 state tax online An expense is ordinary if it is common and accepted in your trade, business, or profession. File state tax online An expense is necessary if it is appropriate and helpful to your business. File state tax online An expense does not have to be required to be considered necessary. File state tax online You may be able to deduct the following items as unreimbursed employee expenses. File state tax online Business bad debt of an employee. File state tax online Business liability insurance premiums. File state tax online Damages paid to a former employer for breach of an employment contract. File state tax online Depreciation on a computer your employer requires you to use in your work. File state tax online Dues to a chamber of commerce if membership helps you do your job. File state tax online Dues to professional societies. File state tax online Educator expenses. File state tax online Home office or part of your home used regularly and exclusively in your work. File state tax online Job search expenses in your present occupation. File state tax online Laboratory breakage fees. File state tax online Legal fees related to your job. File state tax online Licenses and regulatory fees. File state tax online Malpractice insurance premiums. File state tax online Medical examinations required by an employer. File state tax online Occupational taxes. File state tax online Passport for a business trip. File state tax online Repayment of an income aid payment received under an employer's plan. File state tax online Research expenses of a college professor. File state tax online Rural mail carriers' vehicle expenses. File state tax online Subscriptions to professional journals and trade magazines related to your work. File state tax online Tools and supplies used in your work. File state tax online Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. File state tax online Union dues and expenses. File state tax online Work clothes and uniforms if required and not suitable for everyday use. File state tax online Work-related education. File state tax online Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. File state tax online Any other worthless debt is a business bad debt only if there is a very close relationship between the debt and your trade or business when the debt becomes worthless. File state tax online A debt has a very close relationship to your trade or business of being an employee if your main motive for incurring the debt is a business reason. File state tax online Example. File state tax online You make a bona fide loan to the corporation you work for. File state tax online It fails to pay you back. File state tax online You had to make the loan in order to keep your job. File state tax online You have a business bad debt as an employee. File state tax online More information. File state tax online   For more information on business bad debts, see chapter 10 in Publication 535. File state tax online For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. File state tax online Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. File state tax online Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer if the damages are attributable to the pay you received from that employer. File state tax online 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 state tax online For the convenience of your employer. File state tax online   This means that your use of the computer is for a substantial business reason of your employer. File state tax online You must consider all facts in making this determination. File state tax online Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. File state tax online Required as a condition of your employment. File state tax online   This means that you cannot properly perform your duties without the computer. File state tax online Whether you can properly perform your duties without it depends on all the facts and circumstances. File state tax online It is not necessary that your employer explicitly requires you to use your computer. File state tax online But neither is it enough that your employer merely states that your use of the item is a condition of your employment. File state tax online Example. File state tax online You are an engineer with an engineering firm. File state tax online You occasionally take work home at night rather than work late at the office. File state tax online You own and use a computer that is similar to the one you use at the office to complete your work at home. File state tax online Since your use of the computer is not for the convenience of your employer and is not required as a condition of your employment, you cannot claim a depreciation deduction for it. File state tax online Which depreciation method to use. File state tax online   The depreciation method you use depends on whether you meet the more-than-50%-use test. File state tax online More-than-50%-use test met. File state tax online   You meet this test if you use the computer more than 50% in your work. File state tax online If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). File state tax online In addition, you may be able to take the section 179 deduction for the year you place the item in service. File state tax online More-than-50%-use test not met. File state tax online   If you do not meet the more-than-50%-use test, you are limited to the straight line method of depreciation under the Alternative Depreciation System (ADS). File state tax online You also cannot claim the section 179 deduction. File state tax online (But if you use your computer in a home office, see the exception below. File state tax online ) Investment use. File state tax online   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. File state tax online However, you can combine your investment use with your work use in figuring your depreciation deduction. File state tax online Exception for computer used in a home office. File state tax online   The more-than-50%-use test does not apply to a computer used only in a part of your home that meets the requirements described later under Home Office . File state tax online You can claim accelerated depreciation using GDS for a computer used in a qualifying home office, even if you do not use it more than 50% in your work. File state tax online You also may be able to take a section 179 deduction for the year you place the computer in service. File state tax online See Computer used in a home office under How To Report, later. File state tax online More information. File state tax online   For more information on depreciation and the section 179 deduction for computers and other items used in a home office, see Business Furniture and Equipment in Publication 587. File state tax online Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. File state tax online Reporting your depreciation deduction. File state tax online    See How To Report, later, for information about reporting a deduction for depreciation. File state tax online You must keep records to prove your percentage of business and investment use. File state tax online 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 state tax online Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. File state tax online Lobbying and political activities. File state tax online    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. File state tax online See Lobbying Expenses under Nondeductible Expenses, later. File state tax online 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 state tax online If you file Form 1040A, you can deduct these expenses on line 16. File state tax online If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. File state tax online However, neither spouse can deduct more than $250 of his or her qualified expenses. File state tax online Eligible educator. File state tax online   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in school for at least 900 hours during a school year. File state tax online Qualified expenses. File state tax online   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. File state tax online An ordinary expense is one that is common and accepted in your educational field. File state tax online A necessary expense is one that is helpful and appropriate for your profession as an educator. File state tax online An expense does not have to be required to be considered necessary. File state tax online   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. File state tax online You must reduce your qualified expenses by the following amounts. File state tax online Excludable U. File state tax online S. File state tax online series EE and I savings bond interest from Form 8815. File state tax online Nontaxable qualified state tuition program earnings. File state tax online Nontaxable earnings from Coverdell education savings accounts. File state tax online Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. File state tax online Educator expenses over limit. File state tax online   If you were an educator in 2013 and you had qualified expenses that you cannot take as an adjustment to gross income, you can deduct the rest as an itemized deduction subject to the 2% limit. File state tax online 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 state tax online 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 state tax online The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. File state tax online Principal place of business. File state tax online   If you have more than one place of business, the business part of your home is your principal place of business if: You use it regularly and exclusively for administrative or management activities of your trade or business, and You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. File state tax online   Otherwise, the location of your principal place of business generally depends on the relative importance of the activities performed at each location and the time spent at each location. File state tax online You should keep records that will give the information needed to figure the deduction according to these rules. File state tax online Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. File state tax online More information. File state tax online   See Publication 587 for more detailed information and a worksheet for figuring the deduction. File state tax online 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 state tax online 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 state tax online Employment and outplacement agency fees. File state tax online    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. File state tax online Employer pays you back. File state tax online   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 state tax online See Recoveries in Publication 525. File state tax online Employer pays the employment agency. File state tax online   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 state tax online Résumé. File state tax online   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 state tax online Travel and transportation expenses. File state tax online   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 state tax online You can deduct the travel expenses if the trip is primarily to look for a new job. File state tax online 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 state tax online   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 state tax online    You can choose to use the standard mileage rate to figure your car expenses. File state tax online The 2013 rate for business use of a vehicle is 56½ cents per mile. File state tax online See Publication 463 for more information on travel and car expenses. File state tax online Legal Fees You can deduct legal fees related to doing or keeping your job. File state tax online 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 state tax online 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 state tax online 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 state tax online 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 state tax online 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 state tax online Research Expenses of a College Professor If you are a college professor, you can deduct your research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. File state tax online 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 state tax online However, you cannot deduct the cost of travel as a form of education. File state tax online Rural Mail Carriers' Vehicle Expenses If your expenses to use a vehicle in performing services as a rural mail carrier are more than the amount of your reimbursements, you can deduct the unreimbursed expenses. File state tax online See chapter 4 of Publication 463 for more information. File state tax online 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 state tax online You can depreciate the cost of tools that have a useful life substantially beyond the tax year. File state tax online For more information about depreciation, see Publication 946. File state tax online Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging If you are an employee and have ordinary and necessary business-related expenses for travel away from home, local transportation, entertainment, and gifts, you may be able to deduct these expenses. File state tax online Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. File state tax online Travel expenses. File state tax online   Travel expenses are those incurred while traveling away from home for your employer. File state tax online You can deduct travel expenses paid or incurred in connection with a temporary work assignment. File state tax online Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. File state tax online   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. File state tax online ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. File state tax online   Travel expenses are discussed more fully in chapter 1 of Publication 463. File state tax online Temporary work assignment. File state tax online    If your assignment or job away from home in a single location is realistically expected to last (and does in fact last) for 1 year or less, it is temporary, unless there are facts and circumstances that indicate it is not. File state tax online Indefinite work assignment. File state tax online   If your assignment or job away from home in a single location is realistically expected to last for more than 1 year, it is indefinite, whether or not it actually lasts for more than 1 year. File state tax online If your assignment or job away from home in a single location is realistically expected to last for 1 year or less, but at some later date it is realistically expected to exceed 1 year, it will be treated as temporary (in the absence of facts and circumstances indicating otherwise) until the date that your realistic expectation changes, and it will be treated as indefinite after that date. File state tax online Federal crime investigation and prosecution. File state tax online   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule for deducting temporary travel expenses. File state tax online This means that you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year. File state tax online   To qualify, the Attorney General must certify that you are traveling: For the Federal Government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. File state tax online Armed Forces reservists traveling more than 100 miles from home. File state tax online   If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct some of your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. File state tax online The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. File state tax online The balance, if any, is reported on Schedule A. File state tax online   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Naval, Marine Corps, Air Force, Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. File state tax online   For more information on travel expenses, see Publication 463. File state tax online Local transportation expenses. File state tax online   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. File state tax online They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. File state tax online   You can choose to use the standard mileage rate to figure your car expenses. File state tax online The 2013 rate for business use of a vehicle is 56½ cents per mile. File state tax online    In general, the costs of commuting between your residence and your place of business are nondeductible. File state tax online Work at two places in a day. File state tax online   If you work at two places in a day, whether or not for the same employer, you can generally deduct the expenses of getting from one workplace to the other. File state tax online Temporary work location. File state tax online   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. File state tax online The work location is outside the metropolitan area where you live and normally work. File state tax online You have at least one regular work location (other than your home) for the same trade or business. File state tax online (If this applies, the distance between your home and the temporary work location does not matter. File state tax online )   For this purpose, a work location is generally considered temporary if your work there is realistically expected to last (and does in fact last) for 1 year or less. File state tax online It is not temporary if your work there is realistically expected to last for more than 1 year, even if it actually lasts for 1 year or less. File state tax online If your work there initially is realistically expected to last for 1 year or less, but later is realistically expected to last for more than 1 year, the work location is generally considered temporary until the date your realistic expectation changes and not temporary after that date. File state tax online For more information, see chapter 1 of Publication 463. File state tax online Home office. File state tax online   You can deduct expenses incurred in going between your home and a workplace if your home is your principal place of business for the same trade or business. File state tax online (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. File state tax online ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. File state tax online Meals and entertainment. File state tax online   Generally, you can deduct entertainment expenses (including entertainment-related meals) only if they are directly related to the active conduct of your trade or business. File state tax online However, the expense only needs to be associated with the active conduct of your trade or business if it directly precedes or follows a substantial and bona fide business-related discussion. File state tax online   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. File state tax online You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. File state tax online Meals when subject to “hours of service” limits. File state tax online   You can deduct 80% of your business-related meal expenses if you consume the meals during or incident to any period subject to the Department of Transportation's “hours of service” limits. File state tax online You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. File state tax online Gift expenses. File state tax online   You can generally deduct up to $25 of business gifts you give to any one individual during the year. File state tax online The following items do not count toward the $25 limit. File state tax online Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. File state tax online Signs, racks, and promotional materials to be displayed on the business premises of the recipient. File state tax online Local lodging. File state tax online   If your employer provides or requires you to obtain lodging while you are not traveling away from home, you can deduct the cost of the lodging if it is: on a temporary basis, necessary for you to participate in or be available for a business meeting or employer function, and the costs are ordinary and necessary, but not lavish or extravagant. File state tax online   If your employer provides the lodging or reimburses you for the cost of the lodging, you can deduct the cost only if the value or the reimbursement is included in your gross income because it is reported as wages on your Form W-2. File state tax online Additional information. File state tax online    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. File state tax online Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. File state tax online You can also deduct assessments for benefit payments to unemployed union members. File state tax online However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. File state tax online Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. File state tax online You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. File state tax online See Lobbying Expenses under Nondeductible Expenses, later. File state tax online Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. File state tax online You must wear them as a condition of your employment. File state tax online The clothes are not suitable for everyday wear. File state tax online It is not enough that you wear distinctive clothing. File state tax online The clothing must be specifically required by your employer. File state tax online Nor is it enough that you do not, in fact, wear your work clothes away from work. File state tax online The clothing must not be suitable for taking the place of your regular clothing. File state tax online 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 state tax online ). File state tax online Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. File state tax online 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 state tax online Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. File state tax online Protective clothing. File state tax online   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 state tax online   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 state tax online Military uniforms. File state tax online   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. File state tax online 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 state tax online In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. File state tax online   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 state tax online   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. File state tax online However, you can deduct the cost of insignia, shoulder boards, and related items. File state tax online    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. File state tax online Work-Related Education You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests. File state tax online It maintains or improves skills required in your present work. File state tax online It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer. File state tax online You cannot deduct expenses you have for education, even though one or both of the preceding tests are met, if the education: Is needed to meet the minimum educational requirements to qualify you in your trade or business, or Is part of a program of study that will lead to qualifying you in a new trade or business. File state tax online If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. File state tax online If the education qualifies you for a new trade or business, you cannot deduct the educational expenses even if you do not intend to enter that trade or business. File state tax online Travel as education. File state tax online   You cannot deduct the cost of travel that in itself constitutes a form of education. File state tax online For example, a French teacher who travels to France to maintain general familiarity with the French language and culture cannot deduct the cost of the trip as an educational expense. File state tax online More information. File state tax online    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. File state tax online Education Expenses During Unemployment If you stop working for a year or less in order to get education in order to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. File state tax online Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. File state tax online Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. File state tax online Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. File state tax online These fees include the cost of tax preparation software programs and tax publications. File state tax online They also include any fee you paid for electronic filing of your return. File state tax online See Tax preparation fees under How To Report, later. File state tax online Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. File state tax online On Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9, you can deduct the ordinary and necessary 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 state tax online You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonable and closely related to these purposes. File state tax online These other expenses include the following items. File state tax online Appraisal fees for a casualty loss or charitable contribution. File state tax online Casualty and theft losses from property used in performing services as an employee. File state tax online Clerical help and office rent in caring for investments. File state tax online Depreciation on home computers used for investments. File state tax online Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. File state tax online Fees to collect interest and dividends. File state tax online Hobby expenses, but generally not more than hobby income. File state tax online Indirect miscellaneous deductions from pass-through entities. File state tax online Investment fees and expenses. File state tax online Legal fees related to producing or collecting taxable income or getting tax advice. File state tax online Loss on deposits in an insolvent or bankrupt financial institution. File state tax online Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. File state tax online Repayments of income. File state tax online Repayments of social security benefits. File state tax online Safe deposit box rental, except for storing jewelry and other personal effects. File state tax online Service charges on dividend reinvestment plans. File state tax online Tax advice fees. File state tax online Trustee's fees for your IRA, if separately billed and paid. File state tax online If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. File state tax online 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 state tax online 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 state tax online First report the loss in Section B of Form 4684, Casualties and Thefts. File state tax online 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 state tax online 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 state tax online For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. File state tax online 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 state tax online 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 state tax online The fees are deductible on the return for the year in which you paid them. File state tax online For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. File state tax online 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 state tax online You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. File state tax online But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. File state tax online For more information on depreciation, see Publication 946. File state tax online 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 state tax online Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. File state tax online 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 state tax online For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. File state tax online 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 state tax online But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. File state tax online You must add the fee to the cost of the property. File state tax online You cannot deduct the fee you pay to a broker to sell securities. File state tax online You can use the fee only to figure gain or loss from the sale. File state tax online See the instructions for Schedule D (Form 1040) for information on how to report the fee. File state tax online Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. File state tax online A hobby is not a business because it is not carried on to make a profit. File state tax online See Not-for-Profit Activities in chapter 1 of Publication 535. File state tax online Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. File state tax online Deductions of pass-through entities are passed through to the partners or shareholders. File state tax online 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 state tax online Example. File state tax online You are a member of an investment club that is formed solely to invest in securities. File state tax online The club is treated as a partnership. File state tax online The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. File state tax online In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. File state tax online 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 state tax online Publicly offered mutual funds. File state tax online   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. File state tax online 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 state tax online   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 state tax online This net figure is the amount you report on your return as income. File state tax online 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 state tax online Information returns. File state tax online   You should receive information returns from pass-through entities. File state tax online Partnerships and S corporations. File state tax online   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 state tax online Nonpublicly offered mutual funds. File state tax online   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. File state tax online You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. File state tax online 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 state tax online 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 state tax online 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 state tax online 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 state tax online You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). File state tax online See Tax Preparation Fees, earlier. File state tax online Unlawful discrimination claims. File state tax online   You may be able to deduct, as an adjustment to income on Form 1040, line 36, or Form 1040NR, line 35, rather than as a miscellaneous itemized deduction, attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U. File state tax online S. File state tax online Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. File state tax online However, the amount you can deduct on Form 1040, line 36, or Form 1040NR, line 35, is limited to the amount of the judgment or settlement you are including in income for the tax year. File state tax online See Publication 525 for more information. File state tax online Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. File state tax online If you can reasonably estimate the amount of your loss on money you have on deposit in a financial institution that becomes insolvent or bankrupt, you can generally choose to deduct it in the current year even though its exact amount has not been finally determined. File state tax online If elected, the casualty loss is subject to certain deduction limitations. File state tax online The election is made on Form 4684. File state tax online Once you make this choice, you cannot change it without IRS approval. File state tax online If none of the deposit is federally insured, you can deduct the loss in either of the following ways. File state tax online As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). File state tax online Write the name of the financial institution and “Insolvent Financial Institution” beside the amount on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. File state tax online This deduction is limited to $20,000 ($10,000 if you are married filing separately) for each financial institution, reduced by any expected state insurance proceeds. File state tax online As a casualty loss. File state tax online Report it on Form 4684 first and then on Schedule A (Form 1040). File state tax online See Publication 547 for details. File state tax online As a nonbusiness bad debt. File state tax online Report it on Schedule D (Form 1040). File state tax online If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. File state tax online Exception. File state tax online   You cannot make this choice if you are a 1%-or-more-owner or an officer of the financial institution, or are related to such owner or officer. File state tax online For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. File state tax online Actual loss different from estimated loss. File state tax online   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. File state tax online See Recoveries in Publication 525. File state tax online If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. File state tax online Choice not made. File state tax online   If you do not make this choice (or if you have an excess actual loss after choosing to deduct your estimated loss), treat your loss (or excess loss) as a nonbusiness bad debt (deductible as a short-term capital loss) in the year its amount is finally determined. File state tax online See Nonbusiness Bad Debts in chapter 4 of Publication 550. File state tax online Loss on IRA If you have a loss on your traditional IRA (or Roth IRA) investment, you can deduct the loss as a miscellaneous itemized deduction subject to the 2% limit, but only when all the amounts in all your traditional IRA (or Roth IRA) accounts have been distributed to you and the total distributions are less than your unrecovered basis. File state tax online For more information, see Publication 590, Individual Retirement Arrangements (IRAs). File state tax online 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 state tax online If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. File state tax online If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. File state tax online Repayments of Social Security Benefits If the total of the amounts in box 5 (net benefits for 2013) of all your Forms SSA-1099, Social Security Benefit Statement, and Forms RRB-1099, Payments By the Railroad Retirement Board, is a negative figure (a figure in parentheses), you may be able to take a miscellaneous itemized deduction subject to the 2% limit. File state tax online The amount you can deduct is the part of the negative figure that represents an amount you included in gross income in an earlier year. File state tax online The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. File state tax online It will be a negative figure if the amount of benefits you repaid in 2013 (box 4) is more than the gross amount of benefits paid to you in 2013 (box 3). File state tax online If the deduction is more than $3,000, you will have to use a special computation to figure your tax. File state tax online See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. File state tax online 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 state tax online You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. File state tax online Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. File state tax online 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 state tax online Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your IRA are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. File state tax online Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. File state tax online They are not subject to the 2% limit. File state tax online Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. File state tax online List of Deductions Amortizable premium on taxable bonds. File state tax online Casualty and theft losses from income-producing property. File state tax online Federal estate tax on income in respect of a decedent. File state tax online Gambling losses up to the amount of gambling winnings. File state tax online Impairment-related work expenses of persons with disabilities. File state tax online Loss from other activities from Schedule K-1 (Form 1065-B), box 2. File state tax online Losses from Ponzi-type investment schemes. File state tax online Repayments of more than $3,000 under a claim of right. File state tax online Unrecovered investment in an annuity. File state tax online 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 state tax online You can elect to amortize the premium on taxable bonds. File state tax online The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. File state tax online Pre-1998 election to amortize bond premium. File state tax online   Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium does not apply to bonds you acquired before 1988. File state tax online Bonds acquired after October 22, 1986, and before 1988. File state tax online   The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you chose to treat it as an offset to interest income on the bond. File state tax online Bonds acquired before October 23, 1986. File state tax online   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. File state tax online Deduction for excess premium. File state tax online   On certain bonds (such as bonds that pay a variable rate of interest or that provide for an interest-free period), the amount of bond premium allocable to a period may exceed the amount of stated interest allocable to the period. File state tax online If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. File state tax online However, the amount deductible is limited to the amount by which your total interest inclusions on the bond in prior periods exceed the total amount you treated as a bond premium deduction on the bond in prior periods. File state tax online If any of the excess bond premium cannot be deducted because of the limit, this amount is carried forward to the next period and is treated as bond premium allocable to that period. File state tax online    Pre-1998 choice to amortize bond premium. File state tax online If you made the choice to amortize the premium on taxable bonds before 1998, you can deduct the bond premium amortization that is more than your interest income only for bonds acquired during 1998 and later years. File state tax online More information. File state tax online    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. File state tax online 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 state tax online First report the loss in Section B of Form 4684. File state tax online 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 state tax online 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 state tax online For more information on casualty and theft losses, see Publication 547. File state tax online 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 state tax online 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 state tax online See Publication 559 for information about figuring the amount of this deduction. File state tax online 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 state tax online You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. File state tax online You cannot deduct gambling losses that are more than your winnings. File state tax online Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). File state tax online You cannot reduce your gambling winnings by your gambling losses and report the difference. File state tax online 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 state tax online Therefore, your records should show your winnings separately from your losses. File state tax online Diary of winnings and losses. File state tax online You must keep an accurate diary or similar record of your losses and winnings. File state tax online Your diary should contain at least the following information. File state tax online The date and type of your specific wager or wagering activity. File state tax online The name and address or location of the gambling establishment. File state tax online The names of other persons present with you at the gambling establishment. File state tax online The amount(s) you won or lost. File state tax online Proof of winnings and losses. File state tax online   In addition to your diary, you should also have other documentation. File state tax online You can generally prove your winnings and losses through Form W-2G, Certain Gambling Winnings, Form 5754, Statement by Person(s) Receiving Gambling Winnings, wagering tickets, canceled checks, substitute checks, credit records, bank withdrawals, and statements of actual winnings or payment slips provided to you by the gambling establishment. File state tax online   For specific wagering transactions, you can use the following items to support your winnings and losses. File state tax online    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. File state tax online They are not all-inclusive. File state tax online Your tax liability depends on your particular facts and circumstances. File state tax online Keno. File state tax online   Copies of the keno tickets you purchased that were validated by the gambling establishment, copies of your casino credit records, and copies of your casino check cashing records. File state tax online Slot machines. File state tax online   A record of the machine number and all winnings by date and time the machine was played. File state tax online Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. File state tax online ). File state tax online   The number of the table at which you were playing. File state tax online Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. File state tax online Bingo. File state tax online   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. File state tax online Supplemental records include any receipts from the casino, parlor, etc. File state tax online Racing (horse, harness, dog, etc. File state tax online ). File state tax online   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. File state tax online Supplemental records include unredeemed tickets and payment records from the racetrack. File state tax online Lotteries. File state tax online   A record of ticket purchases, dates, winnings, and losses. File state tax online Supplemental records include unredeemed tickets, payment slips, and winnings statements. File state tax online 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 state tax online Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work. File state tax online Example. File state tax online You are blind. File state tax online You must use a reader to do your work. File state tax online You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. File state tax online The reader's services are only for your work. File state tax online You can deduct your expenses for the reader as impairment-related work expenses. File state tax online Self-employed. File state tax online   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 state tax online See Impairment-related work expenses. File state tax online , later under How To Report. File state tax online 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, or Schedule A (Form 1040NR), line 14 (only if effectively connected with a U. File state tax online S. File state tax online trade or business). File state tax online It is not subject to the passive activity limitations. File state tax online Officials Paid on a Fee Basis If you are a fee-basis official, you can claim your expenses in performing services in that job as an adjustment to income rather than as a miscellaneous itemized deduction. File state tax online See Publication 463 for more information. File state tax online Performing Artists If you are a qualified performing artist, you can deduct your employee business expenses as an adjustment to income rather than as a miscellaneous itemized deduction. File state tax online If you are an employee, complete Form 2106 or Form 2106-EZ. File state tax online See Publication 463 for more information. File state tax online Losses From Ponzi-type Investment Schemes These losses are deductible as theft losses of income-producing property on your tax return for the year the loss was discovered. File state tax online You figure the deductible loss in Section B of Form 4684. File state tax online However, if you qualify to use Revenue Procedure 2009-20 (as modified by Revenue Procedure 2011-58) and you choose to follow the procedures in the guidance, complete Section C of Form 4684 before completing Section B. File state tax online Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. File state tax online You do not need to complete Appendix A. File state tax online See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. File state tax online 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 state tax online See Repayments in Publication 525 for more information. File state tax online 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 state tax online 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 state tax online See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. File state tax online Nondeductible Expenses You cannot deduct the following expenses. File state tax online List of Nondeductible Expenses Adoption expenses. File state tax online Broker's commissions. File state tax online Burial or funeral expenses, including the cost of a cemetery lot. File state tax online Campaign expenses. File state tax online Capital expenses. File state tax online Check-writing fees. File state tax online Club dues. File state tax online Commuting expenses. File state tax online Fees and licenses, such as car licenses, marriage licenses, and dog tags. File state tax online Fines and penalties, such as parking tickets. File state tax online Health spa expenses. File state tax online Hobby losses—but see Hobby Expenses, earlier. File state tax online Home repairs, insurance, and rent. File state tax online Home security system. File state tax online Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. File state tax online Investment-related seminars. File state tax online Life insurance premiums paid by the insured. File state tax online Lobbying expenses. File state tax online Losses from the sale of your home, furniture, personal car, etc. File state tax online Lost or misplaced cash or property. File state tax online Lunches with co-workers. File state tax online Meals while working late. File state tax online Medical expenses as business expenses other than medical examinations required by your employer. File state tax online Personal disability insurance premiums. File state tax online Personal legal expenses. File state tax online Personal, living, or family expenses. File state tax online Political contributions. File state tax online Professional accreditation fees. File state tax online Professional reputation, expenses to improve. File state tax online Relief fund contributions. File state tax online Residential telephone line. File state tax online Stockholders' meeting, expenses of attending. File state tax online Tax-exempt income, expenses of earning or collecting. File state tax online The value of wages never received or lost vacation time. File state tax online Travel expenses for another individual. File state tax online Voluntary unemployment benefit fund contributions. File state tax online Wristwatches. File state tax online Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. File state tax online For details, see Form 8839, Qualified Adoption Expenses. File state tax online Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. File state tax online Instead, these fees must be added to the taxpayer's cost of the securities. File state tax online Commissions paid on the sale are deductible as business expenses only by dealers. File state tax online 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 state tax online These include qualification and registration fees for primary elections. File state tax online Legal fees. File state tax online   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. File state tax online Capital Expenses You cannot currently deduct amounts paid to buy property that has a useful life substantially beyond the tax year or amounts paid to increase the value or prolong the life of property. File state tax online If you use such property in your work, you may be able to take a depreciation deduction. File state tax online See Publication 946. File state tax online If the property is a car used in your work, also see Publication 463. File state tax online 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 state tax online Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. File state tax online This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. File state tax online 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 state tax online Dues paid to airline, hotel, and luncheon clubs are not deductible. File state tax online Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). File state tax online 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 state tax online Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. File state tax online This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). File state tax online Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. File state tax online 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 state tax online Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. File state tax online 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 state tax online See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. File state tax online Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. File state tax online Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. File state tax online You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. File state tax online See Publication 504, Divorced or Separated Individuals, for information on alimony. File state tax online Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. File state tax online 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 state tax online Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. File state tax online Covered executive branch official. File state tax online   A covered executive branch official, for the purpose of (4) above, is any of the following officials. File state tax online The President. File state tax online The Vice President. File state tax online Any officer or employee of the White House Office of the Executive Office of the President, and the two most senior level officers of each of the other agencies in the Executive Office. File state tax online Any individual serving in a position in Level I of the Executive Schedule under section 5312 of Title 5, United States Code, any other individual designated by the President as having Cabinet-level status, and any immediate deputy of one of these individuals. File state tax online Dues used for lobbying. File state tax online   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 state tax online Exceptions. File state tax online   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. File state tax online You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). File state tax online An Indian tribal government is considered a local council or similar governing body. File state tax online You can deduct in-house expenses for influencing legislation or communicating directly with a covered executive branch official if the expenses for the tax year are not more than $2,000 (not counting overhead expenses). File state tax online If you are a professional lobbyist, you can deduct the expenses you incur in the trade or business of lobbying on behalf of another person. File state tax online Payments by the other person to you for lobbying activities cannot be deducted. File state tax online Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. File state tax online 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 state tax online See Publication 547. File state tax online Example. File state tax online A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. File state tax online The diamond falls from the ring and is never found. File state tax online The loss of the diamond is a casualty. File state tax online Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. File state tax online See Publication 463 for information on deductible expenses while traveling away from home. File state tax online Meals While Working Late You cannot deduct the cost of meals while working late. File state tax online However, you may be able to claim a deduction if the cost of the meals is a deductible entertainment expense, or if you are traveling away from home. File state tax online See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. File state tax online Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. File state tax online Custody of children. File state tax online Breach of promise to marry suit. File state tax online Civil or criminal charges resulting from a personal relationship. File state tax online Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). File state tax online For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. File state tax online Preparation of a title (or defense or perfection of a title). File state tax online Preparation of a will. File state tax online Property claims or property settlement in a divorce. File state tax online You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. File state tax online Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. File state tax online Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. File state tax online Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. File state tax online Accounting certificate fees paid for the initial right to practice accounting. File state tax online Bar exam fees and incidental expenses in securing initial admission to the bar. File state tax online Medical and dental license fees paid to get initial licensing. File state tax online Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. File state tax online 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 state tax online 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 state tax online 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 state tax online You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. File state tax online Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. File state tax online You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. File state tax online If you have expenses to p
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The File State Tax Online

File state tax online 6. File state tax online   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. File state tax online Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. File state tax online Declaración final. File state tax online Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. File state tax online Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. File state tax online Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. File state tax online El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. File state tax online La declaración correcta de los ingresos de propinas no es difícil. File state tax online Usted tiene que completar tres pasos: Mantener un registro diario de propinas. File state tax online Declarar sus propinas a su empleador. File state tax online Declarar todas sus propinas en su declaración de impuestos. File state tax online  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. File state tax online Este capítulo también le mostrará cómo tratar las propinas asignadas. File state tax online Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. File state tax online Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. File state tax online Cómo mantener un registro diario de propinas. File state tax online   Hay dos maneras de mantener un registro diario de propinas. File state tax online Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. File state tax online Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. File state tax online Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. File state tax online Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. File state tax online    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). File state tax online Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). File state tax online Asimismo, la Publicación 1244-PR está disponible en el sitio web www. File state tax online irs. File state tax online gov/pub/irs-pdf/p1244pr. File state tax online pdf. File state tax online La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. File state tax online Cada día, anote la información solicitada en el formulario. File state tax online   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. File state tax online Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. File state tax online   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. File state tax online Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. File state tax online Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. File state tax online El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. File state tax online La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. File state tax online Registro electrónico de propinas. File state tax online   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. File state tax online En tal caso, tiene que recibir y guardar una copia en papel de este registro. File state tax online Cargos por servicios. File state tax online   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. File state tax online Los cargos de este tipo son parte de su salario, no son propinas. File state tax online Vea los ejemplos que se presentan a continuación. File state tax online Ejemplo 1. File state tax online El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. File state tax online Juanita forma parte de un grupo de 8 personas. File state tax online Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. File state tax online Dicho monto se incluye en el total de la cuenta. File state tax online Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. File state tax online No anote el cargo del 18% en su registro de propinas. File state tax online Los cargos por servicios que se le paguen son considerados salarios y no propinas. File state tax online Ejemplo 2. File state tax online El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. File state tax online En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. File state tax online Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. File state tax online Cerciórese de incluir esta cantidad en su registro de propinas. File state tax online Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). File state tax online Propinas que tiene que declarar a su empleador. File state tax online   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. File state tax online   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. File state tax online   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. File state tax online No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. File state tax online Sin embargo, tiene que declarar las propinas que reciba de otros empleados. File state tax online    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. File state tax online No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. File state tax online Cómo se declaran las propinas. File state tax online    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). File state tax online Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. File state tax online Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). File state tax online   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. File state tax online El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). File state tax online El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. File state tax online El total de propinas que se tienen que declarar para ese período. File state tax online Usted tiene que firmar y fechar el informe. File state tax online Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. File state tax online   Su empleador puede requerirle que declare sus propinas más de una vez al mes. File state tax online Sin embargo, el informe no puede abarcar un período mayor de un mes natural. File state tax online Informe electrónico de propinas. File state tax online   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. File state tax online Cuándo debe declarar las propinas. File state tax online   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. File state tax online Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. File state tax online Ejemplo. File state tax online Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. File state tax online Declaración final. File state tax online   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. File state tax online Multa por no declarar las propinas. File state tax online   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. File state tax online (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). File state tax online La cantidad de la multa que se impone es adicional a los impuestos que adeude. File state tax online   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. File state tax online Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. File state tax online Entrega de dinero al empleador para el pago de los impuestos. File state tax online   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. File state tax online Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. File state tax online   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. File state tax online Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. File state tax online Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. File state tax online    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. File state tax online Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. File state tax online Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. File state tax online    Impuestos no recaudados. File state tax online Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. File state tax online Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. File state tax online Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. File state tax online Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. File state tax online    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. File state tax online Qué propinas se tienen que declarar. File state tax online   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. File state tax online Incluya las que recibió en efectivo y las que no fueron en efectivo. File state tax online Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. File state tax online Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. File state tax online    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . File state tax online    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . File state tax online   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. File state tax online El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. File state tax online Ejemplo. File state tax online Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. File state tax online Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. File state tax online Al Sr. File state tax online Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. File state tax online El Formulario W-2 que el Sr. File state tax online Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. File state tax online El Sr. File state tax online Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. File state tax online Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. File state tax online    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. File state tax online Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. File state tax online Para hacerlo, tiene que usar el Formulario 1040. File state tax online (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). File state tax online    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. File state tax online Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. File state tax online Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. File state tax online    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. File state tax online Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. File state tax online Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. File state tax online   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. File state tax online Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. File state tax online   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). File state tax online Tiene que declarar estas cantidades como impuesto adicional en su declaración. File state tax online A diferencia de la parte no recaudada del impuesto regular al Medicare (1. File state tax online 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. File state tax online    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. File state tax online Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. File state tax online Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. File state tax online (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). File state tax online Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. File state tax online Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. File state tax online Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. File state tax online ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. File state tax online Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. File state tax online De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. File state tax online ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). File state tax online Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. File state tax online Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. File state tax online ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. File state tax online Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. File state tax online Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. File state tax online Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. File state tax online   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. File state tax online Cómo declarar las propinas asignadas. File state tax online   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. File state tax online (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). File state tax online    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. File state tax online Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. File state tax online Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. File state tax online Prev  Up  Next   Home   More Online Publications