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Handr Block ComHandr block com 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. Handr block com Expenses that qualify for an itemized deduction generally include: Handr block com Business travel away from home Handr block com Business use of your car Handr block com Business meals and entertainment Handr block com Travel Handr block com Use of your home Handr block com Education Handr block com Supplies Handr block com Tools Handr block com Miscellaneous expenses Handr block com 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). Handr block com 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. Handr block com An accountable plan must meet three requirements: Handr block com You must have paid or incurred expenses that are deductible while performing services as an employee. Handr block com Handr block com You must adequately account to your employer for these expenses within a reasonable time period. Handr block com Handr block com You must return any excess reimbursement or allowance within a reasonable time period. Handr block com 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. Handr block com 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. Handr block com 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). Handr block com
Committee on Foreign Investment in the United States
The Committee on Foreign Investment in the United States reviews transactions that could result in control of a U.S. business by a foreign person.
Contact the Agency or Department
1500 Pennsylvania Avenue, NW
Washington, DC 20220
Phone Number: (202) 662-2000