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File your taxes online 31. File your taxes online   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. File your taxes online Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. File your taxes online Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. File your taxes online Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. File your taxes online . File your taxes online  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). File your taxes online NIIT is a 3. File your taxes online 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. File your taxes online Use Form 8960, Net Investment Income Tax, to figure this tax. File your taxes online For more information on NIIT, go to www. File your taxes online irs. File your taxes online gov and enter “Net Investment Income Tax” in the search box. File your taxes online Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. File your taxes online If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. File your taxes online (See Parent's Election To Report Child's Interest and Dividends , later. File your taxes online ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. File your taxes online (See Tax for Certain Children Who Have Unearned Income , later. File your taxes online ) For these rules, the term “child” includes a legally adopted child and a stepchild. File your taxes online These rules apply whether or not the child is a dependent. File your taxes online Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. File your taxes online The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . File your taxes online Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. File your taxes online Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . File your taxes online Parents are married. File your taxes online   If the child's parents file separate returns, use the return of the parent with the greater taxable income. File your taxes online Parents not living together. File your taxes online   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. File your taxes online If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. File your taxes online   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. File your taxes online Parents are divorced. File your taxes online   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. File your taxes online Custodial parent remarried. File your taxes online   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. File your taxes online Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. File your taxes online Do not use the return of the noncustodial parent. File your taxes online   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. File your taxes online If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. File your taxes online Parents never married. File your taxes online   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. File your taxes online If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. File your taxes online Widowed parent remarried. File your taxes online   If a widow or widower remarries, the new spouse is treated as the child's other parent. File your taxes online The rules explained earlier under Custodial parent remarried apply. File your taxes online Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. File your taxes online If you do, your child will not have to file a return. File your taxes online You can make this election only if all the following conditions are met. File your taxes online Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. File your taxes online Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). File your taxes online The child's gross income was less than $10,000. File your taxes online The child is required to file a return unless you make this election. File your taxes online The child does not file a joint return for the year. File your taxes online No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. File your taxes online No federal income tax was taken out of your child's income under the backup withholding rules. File your taxes online You are the parent whose return must be used when applying the special tax rules for children. File your taxes online (See Which Parent's Return To Use , earlier. File your taxes online ) These conditions are also shown in Figure 31-A. File your taxes online Certain January 1 birthdays. File your taxes online   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. File your taxes online You cannot make this election for such a child unless the child was a full-time student. File your taxes online   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. File your taxes online You cannot make this election for such a child. File your taxes online Full-time student. File your taxes online   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. File your taxes online A school includes a technical, trade, or mechanical school. File your taxes online It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. File your taxes online How to make the election. File your taxes online   Make the election by attaching Form 8814 to your Form 1040. File your taxes online (If you make this election, you cannot file Form 1040A or Form 1040EZ. File your taxes online ) Attach a separate Form 8814 for each child for whom you make the election. File your taxes online You can make the election for one or more children and not for others. File your taxes online Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. File your taxes online Rate may be higher. File your taxes online   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. File your taxes online This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. File your taxes online However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. File your taxes online Deductions you cannot take. File your taxes online   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. File your taxes online The additional standard deduction if the child is blind. File your taxes online The deduction for a penalty on an early withdrawal of your child's savings. File your taxes online Itemized deductions (such as your child's investment expenses or charitable contributions). File your taxes online Reduced deductions or credits. File your taxes online   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. File your taxes online Deduction for contributions to a traditional individual retirement arrangement (IRA). File your taxes online Deduction for student loan interest. File your taxes online Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. File your taxes online Credit for child and dependent care expenses. File your taxes online Child tax credit. File your taxes online Education tax credits. File your taxes online Earned income credit. File your taxes online Penalty for underpayment of estimated tax. File your taxes online   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. File your taxes online If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. File your taxes online See chapter 4 for more information. File your taxes online Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. File your taxes online Only the amount over $2,000 is added to your income. File your taxes online The amount over $2,000 is shown on Form 8814, line 6. File your taxes online Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. File your taxes online Include the amount from Form 8814, line 12, on Form 1040, line 21. File your taxes online Enter “Form 8814” on the dotted line next to line 21. File your taxes online If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. File your taxes online Capital gain distributions and qualified dividends. File your taxes online   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. File your taxes online If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. File your taxes online Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. File your taxes online This tax is added to the tax figured on your income. File your taxes online This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. File your taxes online Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. File your taxes online Check box a on Form 1040, line 44. File your taxes online Figure 31-A. File your taxes online Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. File your taxes online Figure 31–A. File your taxes online Can You Include Your Child's Income On Your Tax Return? Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. File your taxes online If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. File your taxes online Attach the completed form to the child's Form 1040 or Form 1040A. File your taxes online When Form 8615 must be filed. File your taxes online   Form 8615 must be filed for a child if all of the following statements are true. File your taxes online The child's investment income was more than $2,000. File your taxes online The child is required to file a return for 2013. File your taxes online The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. File your taxes online At least one of the child's parents was alive at the end of 2013. File your taxes online The child does not file a joint return for 2013. File your taxes online These conditions are also shown in  Figure 31-B. File your taxes online Earned income. File your taxes online   Earned income includes salaries, wages, tips, and other payments received for personal services performed. File your taxes online It does not include unearned income as defined later in this chapter. File your taxes online Support. File your taxes online   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. File your taxes online To figure your child's support, count support provided by you, your child, and others. File your taxes online However, a scholarship received by your child is not considered support if your child is a full-time student. File your taxes online See chapter 3 for details about support. File your taxes online Certain January 1 birthdays. File your taxes online   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. File your taxes online Figure 31-B. File your taxes online Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. File your taxes online Figure 31-B. File your taxes online Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. File your taxes online . File your taxes online . File your taxes online THEN, at the end of 2013, the child is considered to be. File your taxes online . File your taxes online . File your taxes online January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. File your taxes online The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. File your taxes online  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. File your taxes online  ***Do not use Form 8615 for this child. File your taxes online Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. File your taxes online (If the parents filed a joint return, enter the name and social security number listed first on the joint return. File your taxes online ) On line C, check the box for the parent's filing status. File your taxes online See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. File your taxes online Parent with different tax year. File your taxes online   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. File your taxes online Parent's return information not known timely. File your taxes online   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. File your taxes online   You can use any reasonable estimate. File your taxes online This includes using information from last year's return. File your taxes online If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. File your taxes online    When you get the correct information, file an amended return on Form 1040X, Amended U. File your taxes online S. File your taxes online Individual Income Tax Return. File your taxes online   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. File your taxes online S. File your taxes online Individual Income Tax Return. File your taxes online Extensions are discussed in chapter 1. File your taxes online Step 1. File your taxes online Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. File your taxes online To do that, use Form 8615, Part I. File your taxes online Line 1 (unearned income). File your taxes online   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. File your taxes online Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. File your taxes online Form 1040EZ cannot be used if Form 8615 must be filed. File your taxes online   If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. File your taxes online   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. File your taxes online Unearned income defined. File your taxes online   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. File your taxes online It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. File your taxes online Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). File your taxes online Nontaxable income. File your taxes online   For this purpose, unearned income includes only amounts the child must include in total income. File your taxes online Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. File your taxes online Income from property received as a gift. File your taxes online   A child's unearned income includes all income produced by property belonging to the child. File your taxes online This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. File your taxes online   A child's unearned income includes income produced by property given as a gift to the child. File your taxes online This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. File your taxes online Example. File your taxes online Amanda Black, age 13, received the following income. File your taxes online Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. File your taxes online Amanda's unearned income is $2,100. File your taxes online This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). File your taxes online Her wages are earned (not unearned) income because they are received for work actually done. File your taxes online Her tax-exempt interest is not included because it is nontaxable. File your taxes online Trust income. File your taxes online   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. File your taxes online   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. File your taxes online Line 2 (deductions). File your taxes online   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. File your taxes online   If the child does itemize deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29, that are directly connected with the production of unearned income entered on line 1, or $2,000. File your taxes online Directly connected. File your taxes online   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. File your taxes online These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. File your taxes online   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). File your taxes online Only the amount greater than 2% of the child's adjusted gross income can be deducted. File your taxes online See chapter 28 for more information. File your taxes online Example 1. File your taxes online Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2% limit) that are directly connected with his unearned income. File your taxes online His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. File your taxes online Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly connected itemized deductions of $300. File your taxes online Example 2. File your taxes online Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. File your taxes online She has no other income. File your taxes online She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. File your taxes online Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). File your taxes online The amount on line 2 is $2,050. File your taxes online This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. File your taxes online Line 3. File your taxes online   Subtract line 2 from line 1 and enter the result on this line. File your taxes online If zero or less, do not complete the rest of the form. File your taxes online However, you must still attach Form 8615 to the child's tax return. File your taxes online Figure the tax on the child's taxable income in the normal manner. File your taxes online Line 4 (child's taxable income). File your taxes online   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. File your taxes online   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. File your taxes online 929. File your taxes online Line 5 (net unearned income). File your taxes online   A child's net unearned income cannot be more than his or her taxable income. File your taxes online Enter on Form 8615, line 5, the smaller of line 3 or line 4. File your taxes online This is the child's net unearned income. File your taxes online   If zero or less, do not complete the rest of the form. File your taxes online However, you must still attach Form 8615 to the child's tax return. File your taxes online Figure the tax on the child's taxable income in the normal manner. File your taxes online Step 2. File your taxes online Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. File your taxes online The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. File your taxes online When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. File your taxes online For example, do not refigure the medical expense deduction. File your taxes online Figure the tentative tax on Form 8615, lines 6 through 13. File your taxes online Note. File your taxes online If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. File your taxes online Line 6 (parent's taxable income). File your taxes online   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. File your taxes online   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. File your taxes online Line 7 (net unearned income of other children). File your taxes online   If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. File your taxes online Do not include the amount from line 5 of the Form 8615 being completed. File your taxes online Example. File your taxes online Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. File your taxes online The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon — $800 Jerry — $600 Mike — $1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. File your taxes online Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). File your taxes online Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). File your taxes online Other children's information not available. File your taxes online   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. File your taxes online See Parent's return information not known timely , earlier. File your taxes online Line 11 (tentative tax). File your taxes online   Subtract line 10 from line 9 and enter the result on this line. File your taxes online This is the tentative tax. File your taxes online   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. File your taxes online Also skip the discussion for lines 12a and 12b that follows. File your taxes online Lines 12a and 12b (dividing the tentative tax). File your taxes online   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. File your taxes online This is done on lines 12a, 12b, and 13. File your taxes online Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. File your taxes online Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. File your taxes online Example. File your taxes online In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. File your taxes online The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). File your taxes online The decimal on line 12b is  . File your taxes online 333, figured as follows and rounded to three places. File your taxes online   $800 = . File your taxes online 333     $2,400   Step 3. File your taxes online Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. File your taxes online This is the child's tax. File your taxes online It is figured on Form 8615, lines 14 through 18. File your taxes online Alternative minimum tax. File your taxes online   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. File your taxes online See Alternative Minimum Tax (AMT) in chapter 30. File your taxes online    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. File your taxes online For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. File your taxes online Prev  Up  Next   Home   More Online Publications
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File your taxes online Some employees may be able to deduct certain work-related expenses. The following facts from the IRS can help you determine which expenses are deductible as an employee business expense. You must be itemizing deductions on IRS Schedule A to qualify. File your taxes online Expenses that qualify for an itemized deduction generally include: File your taxes online Business travel away from home File your taxes online Business use of your car File your taxes online Business meals and entertainment File your taxes online Travel File your taxes online Use of your home File your taxes online Education File your taxes online Supplies File your taxes online Tools File your taxes online Miscellaneous expenses File your taxes online You must keep records to prove the business expenses you deduct. For general information on recordkeeping, see IRS Publication 552, Recordkeeping for Individuals available on this website, or by calling 1-800-TAX-FORM (800-829-3676). File your taxes online If your employer reimburses you under an accountable plan, you should not include the payments in your gross income, and you may not deduct any of the reimbursed amounts. File your taxes online An accountable plan must meet three requirements: File your taxes online You must have paid or incurred expenses that are deductible while performing services as an employee. File your taxes online File your taxes online You must adequately account to your employer for these expenses within a reasonable time period. File your taxes online File your taxes online You must return any excess reimbursement or allowance within a reasonable time period. File your taxes online If the plan under which you are reimbursed by your employer is non-accountable, the payments you receive should be included in the wages shown on your Form W-2. You must report the income and itemize your deductions to deduct these expenses. File your taxes online Generally, you report unreimbursed expenses on IRS Form 2106 or IRS Form 2106-EZ and attach it to Form 1040. Deductible expenses are then reported on IRS Schedule A, as a miscellaneous itemized deduction subject to a rule that limits your employee business expenses deduction to the amount that exceeds 2 percent of your adjusted gross income. File your taxes online For more information see IRS Publication 529, Miscellaneous Deductions, which is available on this website, or by calling 1-800-TAX-FORM (800-829-3676). File your taxes online