File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Irs Ez Tax Form

2008 Federal Tax Forms1040ez InstructionsHow To File An Amended Tax Return 2011Free 2011 Tax Software DownloadAmending My Tax ReturnFile 2011 Taxes TurbotaxArmy Free Turbo TaxState Tax Return Software1040ez Tax Table1040x Irs FormCan You Refile Your TaxesTurbotax Freedom Edition1040ez Tax Form 20121040 Ez OnlinePrintable 1040ez FormsEz Tax Form 20111040nr Tax FormFree 2007 Tax Software DownloadFree Tax CalculatorFile Income Tax Online FreeTaxes Online 1040ezFile 2011 Taxes Online H&r BlockTaxslayer Coupon Code1040ezformIrs Amended FormI Need To File My 2012 Tax ReturnHow To Do Amended Tax Return On TurbotaxWww Irs Gov 2011freeefileTax Calculator 2012Free File Taxes 20112010 1040 Tax FormsFree E File State Tax ReturnFree Printable Tax Forms1040nr Ez 2013E File State Tax ReturnHow Do I File An Amended Tax ReturnIrs 1040 XIrs 1040ezEz Tax Form 2011Www Aarp Org Taxaide

Irs Ez Tax Form

Irs ez tax form Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs ez tax form Definitions The following definitions are used throughout this publication. Irs ez tax form Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Irs ez tax form Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Irs ez tax form Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Irs ez tax form Limits on personal casualty or theft losses in the Kansas disaster area. Irs ez tax form   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Irs ez tax form Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Irs ez tax form When to deduct the loss. Irs ez tax form   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Irs ez tax form However, the Kansas disaster area is a Presidentially declared disaster. Irs ez tax form Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Irs ez tax form The deadline for making this election has expired. Irs ez tax form   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Irs ez tax form Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Irs ez tax form   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Irs ez tax form They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Irs ez tax form Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Irs ez tax form They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Irs ez tax form Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Irs ez tax form Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Irs ez tax form However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Irs ez tax form For more information, see the Instructions for Form 4684. Irs ez tax form Net Operating Losses Qualified recovery assistance loss. Irs ez tax form   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Irs ez tax form However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Irs ez tax form In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Irs ez tax form   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Irs ez tax form Qualified recovery assistance casualty loss. Irs ez tax form   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Irs ez tax form For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Irs ez tax form Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Irs ez tax form Amended return. Irs ez tax form   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Irs ez tax form More information. Irs ez tax form    For more information on NOLs, see Publication 536. Irs ez tax form IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Irs ez tax form Definitions Qualified recovery assistance distribution. Irs ez tax form   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Irs ez tax form The distribution was made after May 3, 2007, and before January 1, 2009. Irs ez tax form Your main home was located in the Kansas disaster area on May 4, 2007. Irs ez tax form You sustained an economic loss because of the storms and tornadoes. Irs ez tax form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Irs ez tax form   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Irs ez tax form Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Irs ez tax form   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Irs ez tax form If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Irs ez tax form   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Irs ez tax form Eligible retirement plan. Irs ez tax form   An eligible retirement plan can be any of the following. Irs ez tax form A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Irs ez tax form A qualified annuity plan. Irs ez tax form A tax-sheltered annuity contract. Irs ez tax form A governmental section 457 deferred compensation plan. Irs ez tax form A traditional, SEP, SIMPLE, or Roth IRA. Irs ez tax form Main home. Irs ez tax form   Generally, your main home is the home where you live most of the time. Irs ez tax form A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Irs ez tax form Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Irs ez tax form However, if you elect, you can include the entire distribution in your income in the year it was received. Irs ez tax form Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Irs ez tax form However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Irs ez tax form For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Irs ez tax form Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Irs ez tax form Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Irs ez tax form However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Irs ez tax form You have three years from the day after the date you received the distribution to make a repayment. Irs ez tax form Amounts that are repaid are treated as a qualified rollover and are not included in income. Irs ez tax form Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Irs ez tax form See Form 8915 for more information on how to report repayments. Irs ez tax form Exceptions. Irs ez tax form   You cannot repay the following types of distributions. Irs ez tax form Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Irs ez tax form Required minimum distributions. Irs ez tax form Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Irs ez tax form How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Irs ez tax form 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Irs ez tax form See Qualified recovery assistance distribution on page 3. Irs ez tax form If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Irs ez tax form Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Irs ez tax form If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Irs ez tax form You can amend your 2007 income tax return by using Form 1040X. Irs ez tax form You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Irs ez tax form See Form 8915 and Form 8606 on this page. Irs ez tax form Form 8915. Irs ez tax form   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Irs ez tax form Before you complete the form, modify the form as follows. Irs ez tax form Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Irs ez tax form ” To the right of the title, cross out “2005” and enter “2007. Irs ez tax form ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Irs ez tax form ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs ez tax form ” On lines 10 and 11, cross out “2005” and enter “2007. Irs ez tax form ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs ez tax form ” On line 12, cross out “hurricane” and enter “recovery assistance. Irs ez tax form ” On lines 13 and 14, cross out “line 15b” and “line 25b. Irs ez tax form ” On lines 18 and 19, cross out “2005” and enter “2007. Irs ez tax form ”   You can now complete Form 8915. Irs ez tax form For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Irs ez tax form See Example 1 on page 5 to see how to complete Form 8915. Irs ez tax form Form 8606. Irs ez tax form   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Irs ez tax form Before you complete or amend the form, use the following additional instructions. Irs ez tax form Form 8606, Part I. Irs ez tax form    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Irs ez tax form Do not enter an amount less than -0-. Irs ez tax form Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Irs ez tax form Complete line 15 as follows. Irs ez tax form If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Irs ez tax form Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs ez tax form If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Irs ez tax form The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Irs ez tax form Enter the result in the white space in the bottom margin of the form under line 15. Irs ez tax form To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Irs ez tax form Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs ez tax form Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Irs ez tax form To the left of this amount, enter “Other distributions. Irs ez tax form ” Form 8606, Part III. Irs ez tax form    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Irs ez tax form Complete line 25 as follows. Irs ez tax form If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Irs ez tax form Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs ez tax form If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Irs ez tax form The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Irs ez tax form Enter the result in the white space in the bottom margin of the form under line 25. Irs ez tax form To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Irs ez tax form Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs ez tax form Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Irs ez tax form To the left of this amount, enter “Other distributions. Irs ez tax form ” Example 1. Irs ez tax form   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Irs ez tax form Her home was located in the Kansas disaster area. Irs ez tax form On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Irs ez tax form Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Irs ez tax form Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Irs ez tax form Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Irs ez tax form   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Irs ez tax form Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Irs ez tax form Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Irs ez tax form Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Irs ez tax form ” This amount is then reported on Form 8915, line 13. Irs ez tax form Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Irs ez tax form See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Irs ez tax form This image is too large to be displayed in the current screen. Irs ez tax form Please click the link to view the image. Irs ez tax form 2005 Form 8915, page 1, Illustrated Example 1. Irs ez tax form This image is too large to be displayed in the current screen. Irs ez tax form Please click the link to view the image. Irs ez tax form 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Irs ez tax form Please click the link to view the image. Irs ez tax form Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Irs ez tax form See Qualified recovery assistance distribution on page 3. Irs ez tax form You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Irs ez tax form See Form 8915 and Form 8606 below. Irs ez tax form Form 8915. Irs ez tax form   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Irs ez tax form Before you complete the form, modify the form as follows. Irs ez tax form Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Irs ez tax form ” To the right of the title, cross out “2006” and enter “2008. Irs ez tax form ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Irs ez tax form ” At the top of column (a) cross out “2006” and enter “2008. Irs ez tax form ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs ez tax form ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Irs ez tax form ” On lines 17 and 19, cross out “2006” and enter “2008. Irs ez tax form ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs ez tax form ” On line 21, cross out “hurricane” and enter “recovery assistance. Irs ez tax form ” On lines 22 and 23, cross out “line 15b” and “line 25b. Irs ez tax form ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Irs ez tax form ” On lines 32 and 34, cross out “2006” and enter “2008. Irs ez tax form ”   You can now complete Form 8915. Irs ez tax form For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Irs ez tax form Example 2. Irs ez tax form   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Irs ez tax form Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Irs ez tax form Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Irs ez tax form See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Irs ez tax form This image is too large to be displayed in the current screen. Irs ez tax form Please click the link to view the image. Irs ez tax form 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Irs ez tax form Please click the link to view the image. Irs ez tax form 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Irs ez tax form   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Irs ez tax form Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Irs ez tax form Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Irs ez tax form For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Irs ez tax form To be a qualified distribution, the distribution must meet all of the following requirements. Irs ez tax form The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Irs ez tax form The distribution was received after November 4, 2006, and before May 5, 2007. Irs ez tax form The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Irs ez tax form Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Irs ez tax form Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Irs ez tax form A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Irs ez tax form You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Irs ez tax form See How to report, next, for information on completing Form 8915. Irs ez tax form How to report. Irs ez tax form   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Irs ez tax form Before you complete the form, modify the form as follows. Irs ez tax form Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Irs ez tax form ” To the right of the title, cross out “2005” and enter “2006” or “2007. Irs ez tax form ” Enter only the year the distribution was received. Irs ez tax form Cross out “Hurricane” in the title of Part IV and enter “Kansas. Irs ez tax form ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Irs ez tax form ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Irs ez tax form ” You can now complete Part IV of Form 8915. Irs ez tax form Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Irs ez tax form Attach Form 8915 to your original or amended return for the year of the distribution. Irs ez tax form Amended return. Irs ez tax form   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Irs ez tax form Loans From Qualified Plans The following benefits are available to qualified individuals. Irs ez tax form Increases to the limits for distributions treated as loans from employer plans. Irs ez tax form A 1-year suspension for payments due on plan loans. Irs ez tax form Qualified individual. Irs ez tax form   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Irs ez tax form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Irs ez tax form Limits on plan loans. Irs ez tax form   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Irs ez tax form In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Irs ez tax form If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Irs ez tax form One-year suspension of loan payments. Irs ez tax form   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Irs ez tax form To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Irs ez tax form Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Irs ez tax form The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Irs ez tax form The special allowance applies only for the first year the property is placed in service. Irs ez tax form The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Irs ez tax form There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Irs ez tax form You can elect not to deduct the special allowance for qualified recovery assistance property. Irs ez tax form If you make this election for any property, it applies to all property in the same class placed in service during the year. Irs ez tax form Qualified recovery assistance property. Irs ez tax form   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Irs ez tax form Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Irs ez tax form Water utility property. Irs ez tax form Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Irs ez tax form (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Irs ez tax form ) Qualified leasehold improvement property. Irs ez tax form Nonresidential real property and residential rental property. Irs ez tax form   For more information on this property, see Publication 946. Irs ez tax form Other tests to be met. Irs ez tax form   To be qualified recovery assistance property, the property must also meet all of the following tests. Irs ez tax form You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Irs ez tax form The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Irs ez tax form Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Irs ez tax form The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Irs ez tax form Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Irs ez tax form Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Irs ez tax form Excepted property. Irs ez tax form   Qualified recovery assistance property does not include any of the following. Irs ez tax form Property required to be depreciated using the Alternative Depreciation System (ADS). Irs ez tax form Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Irs ez tax form Property for which you are claiming a commercial revitalization deduction. Irs ez tax form Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Irs ez tax form Property placed in service and disposed of in the same tax year. Irs ez tax form Property converted from business use to personal use in the same tax year it is placed in service. Irs ez tax form Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Irs ez tax form Recapture of special allowance. Irs ez tax form   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Irs ez tax form Amended return. Irs ez tax form   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Irs ez tax form Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Irs ez tax form Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Irs ez tax form Increased dollar limit. Irs ez tax form   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Irs ez tax form   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Irs ez tax form Qualified section 179 recovery assistance property. Irs ez tax form   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Irs ez tax form Section 179 property does not include nonresidential real property or residential rental property. Irs ez tax form For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Irs ez tax form Amended return. Irs ez tax form   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Irs ez tax form Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Irs ez tax form The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Irs ez tax form Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Irs ez tax form Use Form 5884-A to claim the credit. Irs ez tax form See Form 5884-A later. Irs ez tax form The following rules and definitions apply. Irs ez tax form Employers affected by the storms and tornadoes. Irs ez tax form   The following definitions apply to employers affected by the storms and tornadoes. Irs ez tax form Eligible employer. Irs ez tax form   For this purpose, an eligible employer is any employer who meets all of the following. Irs ez tax form Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Irs ez tax form Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Irs ez tax form Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Irs ez tax form Eligible employee. Irs ez tax form   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Irs ez tax form An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Irs ez tax form Qualified wages. Irs ez tax form   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Irs ez tax form In addition, the wages must have been paid or incurred after May 4, 2007. Irs ez tax form    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Irs ez tax form    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Irs ez tax form Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Irs ez tax form Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Irs ez tax form   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Irs ez tax form For a special rule that applies to railroad employees, see section 51(h)(1)(B). Irs ez tax form   Qualified wages do not include the following. Irs ez tax form Wages paid to your dependent or a related individual. Irs ez tax form See section 51(i)(1). Irs ez tax form Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Irs ez tax form Wages for services of replacement workers during a strike or lockout. Irs ez tax form Form 5884-A. Irs ez tax form   Use Section A of Form 5884-A (Rev. Irs ez tax form October 2006) to claim the employer retention credit. Irs ez tax form Section B does not apply to the Kansas disaster area. Irs ez tax form Before you complete the form, modify the form as follows. Irs ez tax form Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Irs ez tax form ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Irs ez tax form ”   Complete the form as instructed. Irs ez tax form Lines 1b and 1c do not apply. Irs ez tax form Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Irs ez tax form On the dotted line to the left of line 1x, enter “5884-A. Irs ez tax form ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Irs ez tax form Amended return. Irs ez tax form   You may have to amend a previously filed return to claim the employee retention credit. Irs ez tax form Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Irs ez tax form Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Irs ez tax form Amended return. Irs ez tax form   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Irs ez tax form Request for Copy or Transcript of Tax Return Request for copy of tax return. Irs ez tax form   You can use Form 4506 to order a copy of your tax return. Irs ez tax form Generally, there is a $39. Irs ez tax form 00 fee (subject to change) for requesting each copy of a tax return. Irs ez tax form If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Irs ez tax form Request for transcript of tax return. Irs ez tax form   You can use Form 4506-T to order a free transcript of your tax return. Irs ez tax form A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Irs ez tax form You can also call 1-800-829-1040 to order a transcript. Irs ez tax form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Irs ez tax form By selecting the method that is best for you, you will have quick and easy access to tax help. Irs ez tax form Contacting your Taxpayer Advocate. Irs ez tax form   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Irs ez tax form   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Irs ez tax form You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Irs ez tax form You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Irs ez tax form For more information, go to www. Irs ez tax form irs. Irs ez tax form gov/advocate. Irs ez tax form Low Income Taxpayer Clinics (LITCs). Irs ez tax form   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Irs ez tax form The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Irs ez tax form Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Irs ez tax form It is available at www. Irs ez tax form irs. Irs ez tax form gov or your local IRS office. Irs ez tax form Free tax services. Irs ez tax form   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Irs ez tax form It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Irs ez tax form It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Irs ez tax form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs ez tax form Free help with your return. Irs ez tax form   Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs ez tax form The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs ez tax form Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs ez tax form To find a site near you, call 1-800-829-1040. Irs ez tax form Or to find the nearest AARP TaxAide site, visit AARP's website at www. Irs ez tax form aarp. Irs ez tax form org/taxaide or call 1-888-227-7669. Irs ez tax form For more information on these programs, go to www. Irs ez tax form irs. Irs ez tax form gov and enter keyword “VITA” in the upper right-hand corner. Irs ez tax form Internet. Irs ez tax form You can access the IRS website at www. Irs ez tax form irs. Irs ez tax form gov 24 hours a day, 7 days a week to: E-file your return. Irs ez tax form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs ez tax form Check the status of your refund. Irs ez tax form Click on Where's My Refund. Irs ez tax form Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Irs ez tax form Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Irs ez tax form Download forms, instructions, and publications. Irs ez tax form Order IRS products online. Irs ez tax form Research your tax questions online. Irs ez tax form Search publications online by topic or keyword. Irs ez tax form View Internal Revenue Bulletins (IRBs) published in the last few years. Irs ez tax form Figure your withholding allowances using the withholding calculator online at www. Irs ez tax form irs. Irs ez tax form gov/individuals. Irs ez tax form Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Irs ez tax form Sign up to receive local and national tax news by email. Irs ez tax form Get information on starting and operating a small business. Irs ez tax form Phone. Irs ez tax form Many services are available by phone. Irs ez tax form Ordering forms, instructions, and publications. Irs ez tax form Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Irs ez tax form You should receive your order within 10 days. Irs ez tax form Asking tax questions. Irs ez tax form Call the IRS with your tax questions at 1-800-829-1040. Irs ez tax form Solving problems. Irs ez tax form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Irs ez tax form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs ez tax form Call your local Taxpayer Assistance Center for an appointment. Irs ez tax form To find the number, go to www. Irs ez tax form irs. Irs ez tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs ez tax form TTY/TDD equipment. Irs ez tax form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs ez tax form TeleTax topics. Irs ez tax form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs ez tax form Refund information. Irs ez tax form To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Irs ez tax form Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Irs ez tax form Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Irs ez tax form Evaluating the quality of our telephone services. Irs ez tax form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs ez tax form One method is for a second IRS representative to listen in on or record random telephone calls. Irs ez tax form Another is to ask some callers to complete a short survey at the end of the call. Irs ez tax form Walk-in. Irs ez tax form Many products and services are available on a walk-in basis. Irs ez tax form Products. Irs ez tax form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs ez tax form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Irs ez tax form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs ez tax form Services. Irs ez tax form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Irs ez tax form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs ez tax form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Irs ez tax form No appointment is necessary — just walk in. Irs ez tax form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Irs ez tax form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Irs ez tax form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Irs ez tax form All other issues will be handled without an appointment. Irs ez tax form To find the number of your local office, go to www. Irs ez tax form irs. Irs ez tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs ez tax form Mail. Irs ez tax form You can send your order for forms, instructions, and publications to the address below. Irs ez tax form You should receive a response within 10 days after your request is received. Irs ez tax form Internal Revenue Service 1201 N. Irs ez tax form Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Irs ez tax form You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Irs ez tax form Prior-year forms, instructions, and publications. Irs ez tax form Bonus: Historical Tax Products DVD - Ships with the final release. Irs ez tax form IRS Tax Map: an electronic research tool and finding aid. Irs ez tax form Tax law frequently asked questions (FAQ). Irs ez tax form Tax Topics from the IRS telephone response system. Irs ez tax form Fill-in, print, and save features for most tax forms. Irs ez tax form Internal Revenue Bulletins. Irs ez tax form Toll-free and email technical support. Irs ez tax form The CD/DVD is released twice during the year in January and March. Irs ez tax form Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Irs ez tax form irs. Irs ez tax form gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Irs ez tax form Price is subject to change. Irs ez tax form CD for small businesses. Irs ez tax form Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Irs ez tax form This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Irs ez tax form All the business tax forms, instructions, and publications needed to successfully manage a business. Irs ez tax form Tax law changes. Irs ez tax form Tax Map: an electronic research tool and finding aid. Irs ez tax form Web links to various government agencies, business associations, and IRS organizations. Irs ez tax form “Rate the Product” survey—your opportunity to suggest changes for future editions. Irs ez tax form A site map of the CD to help you navigate the pages of the CD with ease. Irs ez tax form An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Irs ez tax form An updated version of this CD is available each year in early April. Irs ez tax form You can get a free copy by calling 1-800-829-3676 or by visiting www. Irs ez tax form irs. Irs ez tax form gov/smallbiz. Irs ez tax form Prev  Up  Next   Home   More Online Publications
 
Print - Click this link to Print this page

Filing Season Update

Latest Information on Tax Season and Refunds


Common Refund Questions and Answers Updated

Feb. 26, 2014

Will ordering a transcript help you determine when you’ll get your refund?

No, a tax transcript will not help you determine when you will get your refund. This is among the common myths and misconceptions that are often repeated in social media. The codes listed on tax transcripts do not provide any early insight into when a refund will be issued. The best way to check on your refund is by visiting “Where’s My Refund?” While transcripts include a lot of detailed information regarding actions taken on your account, the codes do not mean the same thing for everyone and they do not necessarily reflect how any of these actions do or do not impact the amount or timing of your refund. IRS transcripts are best and most often used to validate past income and tax filing status for mortgage, student and small business loan applications and to help with tax preparation.

For more answers to common refund questions visit our 2014 Tax Season Refund Frequently Asked Questions page.

Refund Update

Feb. 21, 2014

The IRS issues more than 9 out of 10 refunds in less than 21 days from the day the IRS receives tax returns. Recent filing season data, as of Feb. 14 shows the IRS has already issued more than 31 million refunds this year. While the IRS works hard to issue refunds as quickly as possible some tax returns take longer to process than others for many reasons including when a return is incomplete, includes errors, includes Form 8379, Injured Spouse Allocation, or needs further review.

The IRS reminds taxpayers that the 21 day timeframe begins when you are notified by your preparer or tax preparation software company that the IRS has acknowledged acceptance of your tax return. Acceptance in this case means the IRS has accepted the return for processing. Further reviews may still be necessary. This year, Jan. 31 was the first day the IRS could start processing tax returns; even though you or your preparer may have submitted a return electronically before that date.

The best advice for all taxpayers is to check Where’s My Refund on IRS.gov. The Where’s My Refund web and phone tools are updated just once a day so there is no need to check more often. If we need more information to process your return, we will contact you — usually by mail. IRS phone and walk-in representatives can only research the status of a refund if it’s been 21 days or more since the return was filed electronically, more than 6 weeks since a paper return was mailed, or if Where’s My Refund? directs you to contact us.

IRS Statement on 1121
Feb. 12, 2014

Note to Taxpayers


The IRS is off to a strong start to the tax season. Through early February, millions of refunds worth billions of dollars have already been issued. There are no major issues with tax refunds or processing at this time.

Every year, especially at the start of tax season, people are concerned about getting their refunds quickly. The IRS issues nine out of 10 refunds to taxpayers in less than 21 days after the IRS receives the return. Some refunds take longer because of other factors, including IRS work to prevent refund fraud and identity theft. There are many questions about the process. The best source of information about refunds is on IRS.gov, including the YouTube video on the refund process and refund FAQ page.

Early February 1121 Information


A very small percentage of taxpayers may see an 1121 reference number if they check “Where’s My Refund?” after they initially were provided a projected refund date by the tool. The IRS is aware of this situation, and emphasizes that the small group of taxpayers who see this reference number should continue checking Where’s My Refund for an update. If we need more information to process their return, we will contact them — usually by mail.

The IRS began processing returns on Jan. 31, and we’ve already issued millions of refunds. The IRS works hard to issue refunds as quickly as possible, but as part of our effort to prevent improper payments some tax returns take longer to process than others for many reasons, such as when a return includes errors, is incomplete, or needs further review. We apologize for any confusion or inconvenience.

Q: What should taxpayers do if they receive an 1121 reference number when they check Where’s My Refund?

A: The best advice for all taxpayers is to continue checking Where’s My Refund for a refund date. If we need more information to process their return, we will contact them — usually by mail. The web and phone tools are updated just once a day so there is no need to check more often. Our phone and walk-in representatives can only research the status of a refund if it’s been 21 days or more since the return was filed electronically, more than 6 weeks since a paper return was mailed, or if Where’s My Refund? directs a taxpayer to contact us as in the case of those who see the 1121 reference number.

Q: I read in social media that a reference number 1121 means I’m being audited. Is that true?

A: No, this code is simply a reference number that our telephone representatives use to help them research your account. It does not mean the taxpayer is being audited. If the IRS needs more information to process the return, we will contact the taxpayer — usually by mail.
 

Page Last Reviewed or Updated: 14-Mar-2014

The Irs Ez Tax Form

Irs ez tax form 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. Irs ez tax form Computer used in a home office. Irs ez tax form 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). Irs ez tax form You can claim the amount of expenses that is more than 2% of your adjusted gross income. Irs ez tax form You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Irs ez tax form Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. Irs ez tax form Generally, you apply the 2% limit after you apply any other deduction limit. Irs ez tax form 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. Irs ez tax form Deductions subject to the 2% limit are discussed in the following three categories. Irs ez tax form Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). Irs ez tax form Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). Irs ez tax form Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). Irs ez tax form Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Irs ez tax form 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. Irs ez tax form An expense is ordinary if it is common and accepted in your trade, business, or profession. Irs ez tax form An expense is necessary if it is appropriate and helpful to your business. Irs ez tax form An expense does not have to be required to be considered necessary. Irs ez tax form You may be able to deduct the following items as unreimbursed employee expenses. Irs ez tax form Business bad debt of an employee. Irs ez tax form Business liability insurance premiums. Irs ez tax form Damages paid to a former employer for breach of an employment contract. Irs ez tax form Depreciation on a computer your employer requires you to use in your work. Irs ez tax form Dues to a chamber of commerce if membership helps you do your job. Irs ez tax form Dues to professional societies. Irs ez tax form Educator expenses. Irs ez tax form Home office or part of your home used regularly and exclusively in your work. Irs ez tax form Job search expenses in your present occupation. Irs ez tax form Laboratory breakage fees. Irs ez tax form Legal fees related to your job. Irs ez tax form Licenses and regulatory fees. Irs ez tax form Malpractice insurance premiums. Irs ez tax form Medical examinations required by an employer. Irs ez tax form Occupational taxes. Irs ez tax form Passport for a business trip. Irs ez tax form Repayment of an income aid payment received under an employer's plan. Irs ez tax form Research expenses of a college professor. Irs ez tax form Rural mail carriers' vehicle expenses. Irs ez tax form Subscriptions to professional journals and trade magazines related to your work. Irs ez tax form Tools and supplies used in your work. Irs ez tax form Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. Irs ez tax form Union dues and expenses. Irs ez tax form Work clothes and uniforms if required and not suitable for everyday use. Irs ez tax form Work-related education. Irs ez tax form Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. Irs ez tax form 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. Irs ez tax form 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. Irs ez tax form Example. Irs ez tax form You make a bona fide loan to the corporation you work for. Irs ez tax form It fails to pay you back. Irs ez tax form You had to make the loan in order to keep your job. Irs ez tax form You have a business bad debt as an employee. Irs ez tax form More information. Irs ez tax form   For more information on business bad debts, see chapter 10 in Publication 535. Irs ez tax form For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. Irs ez tax form Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Irs ez tax form 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. Irs ez tax form Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. Irs ez tax form For the convenience of your employer. Irs ez tax form   This means that your use of the computer is for a substantial business reason of your employer. Irs ez tax form You must consider all facts in making this determination. Irs ez tax form Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. Irs ez tax form Required as a condition of your employment. Irs ez tax form   This means that you cannot properly perform your duties without the computer. Irs ez tax form Whether you can properly perform your duties without it depends on all the facts and circumstances. Irs ez tax form It is not necessary that your employer explicitly requires you to use your computer. Irs ez tax form But neither is it enough that your employer merely states that your use of the item is a condition of your employment. Irs ez tax form Example. Irs ez tax form You are an engineer with an engineering firm. Irs ez tax form You occasionally take work home at night rather than work late at the office. Irs ez tax form You own and use a computer that is similar to the one you use at the office to complete your work at home. Irs ez tax form 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. Irs ez tax form Which depreciation method to use. Irs ez tax form   The depreciation method you use depends on whether you meet the more-than-50%-use test. Irs ez tax form More-than-50%-use test met. Irs ez tax form   You meet this test if you use the computer more than 50% in your work. Irs ez tax form If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). Irs ez tax form In addition, you may be able to take the section 179 deduction for the year you place the item in service. Irs ez tax form More-than-50%-use test not met. Irs ez tax form   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). Irs ez tax form You also cannot claim the section 179 deduction. Irs ez tax form (But if you use your computer in a home office, see the exception below. Irs ez tax form ) Investment use. Irs ez tax form   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. Irs ez tax form However, you can combine your investment use with your work use in figuring your depreciation deduction. Irs ez tax form Exception for computer used in a home office. Irs ez tax form   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 . Irs ez tax form 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. Irs ez tax form You also may be able to take a section 179 deduction for the year you place the computer in service. Irs ez tax form See Computer used in a home office under How To Report, later. Irs ez tax form More information. Irs ez tax form   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. Irs ez tax form Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. Irs ez tax form Reporting your depreciation deduction. Irs ez tax form    See How To Report, later, for information about reporting a deduction for depreciation. Irs ez tax form You must keep records to prove your percentage of business and investment use. Irs ez tax form Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. Irs ez tax form Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Irs ez tax form Lobbying and political activities. Irs ez tax form    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Irs ez tax form See Lobbying Expenses under Nondeductible Expenses, later. Irs ez tax form Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. Irs ez tax form If you file Form 1040A, you can deduct these expenses on line 16. Irs ez tax form If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Irs ez tax form However, neither spouse can deduct more than $250 of his or her qualified expenses. Irs ez tax form Eligible educator. Irs ez tax form   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. Irs ez tax form Qualified expenses. Irs ez tax form   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. Irs ez tax form An ordinary expense is one that is common and accepted in your educational field. Irs ez tax form A necessary expense is one that is helpful and appropriate for your profession as an educator. Irs ez tax form An expense does not have to be required to be considered necessary. Irs ez tax form   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Irs ez tax form You must reduce your qualified expenses by the following amounts. Irs ez tax form Excludable U. Irs ez tax form S. Irs ez tax form series EE and I savings bond interest from Form 8815. Irs ez tax form Nontaxable qualified state tuition program earnings. Irs ez tax form Nontaxable earnings from Coverdell education savings accounts. Irs ez tax form Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. Irs ez tax form Educator expenses over limit. Irs ez tax form   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. Irs ez tax form Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. Irs ez tax form You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. Irs ez tax form The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Irs ez tax form Principal place of business. Irs ez tax form   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. Irs ez tax form   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. Irs ez tax form You should keep records that will give the information needed to figure the deduction according to these rules. Irs ez tax form Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. Irs ez tax form More information. Irs ez tax form   See Publication 587 for more detailed information and a worksheet for figuring the deduction. Irs ez tax form Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. Irs ez tax form You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. Irs ez tax form Employment and outplacement agency fees. Irs ez tax form    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Irs ez tax form Employer pays you back. Irs ez tax form   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. Irs ez tax form See Recoveries in Publication 525. Irs ez tax form Employer pays the employment agency. Irs ez tax form   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. Irs ez tax form Résumé. Irs ez tax form   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. Irs ez tax form Travel and transportation expenses. Irs ez tax form   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. Irs ez tax form You can deduct the travel expenses if the trip is primarily to look for a new job. Irs ez tax form The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. Irs ez tax form   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. Irs ez tax form    You can choose to use the standard mileage rate to figure your car expenses. Irs ez tax form The 2013 rate for business use of a vehicle is 56½ cents per mile. Irs ez tax form See Publication 463 for more information on travel and car expenses. Irs ez tax form Legal Fees You can deduct legal fees related to doing or keeping your job. Irs ez tax form Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. Irs ez tax form Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Irs ez tax form If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. Irs ez tax form Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. Irs ez tax form If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. Irs ez tax form 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. Irs ez tax form You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. Irs ez tax form However, you cannot deduct the cost of travel as a form of education. Irs ez tax form 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. Irs ez tax form See chapter 4 of Publication 463 for more information. Irs ez tax form Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. Irs ez tax form You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Irs ez tax form For more information about depreciation, see Publication 946. Irs ez tax form 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. Irs ez tax form Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. Irs ez tax form Travel expenses. Irs ez tax form   Travel expenses are those incurred while traveling away from home for your employer. Irs ez tax form You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Irs ez tax form Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. Irs ez tax form   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. Irs ez tax form ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. Irs ez tax form   Travel expenses are discussed more fully in chapter 1 of Publication 463. Irs ez tax form Temporary work assignment. Irs ez tax form    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. Irs ez tax form Indefinite work assignment. Irs ez tax form   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. Irs ez tax form 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. Irs ez tax form Federal crime investigation and prosecution. Irs ez tax form   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. Irs ez tax form 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. Irs ez tax form   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. Irs ez tax form Armed Forces reservists traveling more than 100 miles from home. Irs ez tax form   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. Irs ez tax form 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. Irs ez tax form The balance, if any, is reported on Schedule A. Irs ez tax form   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. Irs ez tax form   For more information on travel expenses, see Publication 463. Irs ez tax form Local transportation expenses. Irs ez tax form   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. Irs ez tax form They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Irs ez tax form   You can choose to use the standard mileage rate to figure your car expenses. Irs ez tax form The 2013 rate for business use of a vehicle is 56½ cents per mile. Irs ez tax form    In general, the costs of commuting between your residence and your place of business are nondeductible. Irs ez tax form Work at two places in a day. Irs ez tax form   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. Irs ez tax form Temporary work location. Irs ez tax form   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. Irs ez tax form The work location is outside the metropolitan area where you live and normally work. Irs ez tax form You have at least one regular work location (other than your home) for the same trade or business. Irs ez tax form (If this applies, the distance between your home and the temporary work location does not matter. Irs ez tax form )   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. Irs ez tax form 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. Irs ez tax form 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. Irs ez tax form For more information, see chapter 1 of Publication 463. Irs ez tax form Home office. Irs ez tax form   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. Irs ez tax form (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. Irs ez tax form ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. Irs ez tax form Meals and entertainment. Irs ez tax form   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. Irs ez tax form 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. Irs ez tax form   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. Irs ez tax form You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. Irs ez tax form Meals when subject to “hours of service” limits. Irs ez tax form   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. Irs ez tax form You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. Irs ez tax form Gift expenses. Irs ez tax form   You can generally deduct up to $25 of business gifts you give to any one individual during the year. Irs ez tax form The following items do not count toward the $25 limit. Irs ez tax form Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. Irs ez tax form Signs, racks, and promotional materials to be displayed on the business premises of the recipient. Irs ez tax form Local lodging. Irs ez tax form   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. Irs ez tax form   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. Irs ez tax form Additional information. Irs ez tax form    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. Irs ez tax form Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Irs ez tax form You can also deduct assessments for benefit payments to unemployed union members. Irs ez tax form However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Irs ez tax form Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. Irs ez tax form You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Irs ez tax form See Lobbying Expenses under Nondeductible Expenses, later. Irs ez tax form Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Irs ez tax form You must wear them as a condition of your employment. Irs ez tax form The clothes are not suitable for everyday wear. Irs ez tax form It is not enough that you wear distinctive clothing. Irs ez tax form The clothing must be specifically required by your employer. Irs ez tax form Nor is it enough that you do not, in fact, wear your work clothes away from work. Irs ez tax form The clothing must not be suitable for taking the place of your regular clothing. Irs ez tax form Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. Irs ez tax form ). Irs ez tax form Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Irs ez tax form However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Irs ez tax form Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Irs ez tax form Protective clothing. Irs ez tax form   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. Irs ez tax form   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. Irs ez tax form Military uniforms. Irs ez tax form   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Irs ez tax form However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. Irs ez tax form In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Irs ez tax form   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. Irs ez tax form   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. Irs ez tax form However, you can deduct the cost of insignia, shoulder boards, and related items. Irs ez tax form    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Irs ez tax form 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. Irs ez tax form It maintains or improves skills required in your present work. Irs ez tax form 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. Irs ez tax form 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. Irs ez tax form If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. Irs ez tax form 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. Irs ez tax form Travel as education. Irs ez tax form   You cannot deduct the cost of travel that in itself constitutes a form of education. Irs ez tax form 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. Irs ez tax form More information. Irs ez tax form    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. Irs ez tax form 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. Irs ez tax form Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Irs ez tax form Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Irs ez tax form Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Irs ez tax form These fees include the cost of tax preparation software programs and tax publications. Irs ez tax form They also include any fee you paid for electronic filing of your return. Irs ez tax form See Tax preparation fees under How To Report, later. Irs ez tax form Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. Irs ez tax form 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. Irs ez tax form 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. Irs ez tax form These other expenses include the following items. Irs ez tax form Appraisal fees for a casualty loss or charitable contribution. Irs ez tax form Casualty and theft losses from property used in performing services as an employee. Irs ez tax form Clerical help and office rent in caring for investments. Irs ez tax form Depreciation on home computers used for investments. Irs ez tax form Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. Irs ez tax form Fees to collect interest and dividends. Irs ez tax form Hobby expenses, but generally not more than hobby income. Irs ez tax form Indirect miscellaneous deductions from pass-through entities. Irs ez tax form Investment fees and expenses. Irs ez tax form Legal fees related to producing or collecting taxable income or getting tax advice. Irs ez tax form Loss on deposits in an insolvent or bankrupt financial institution. Irs ez tax form Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. Irs ez tax form Repayments of income. Irs ez tax form Repayments of social security benefits. Irs ez tax form Safe deposit box rental, except for storing jewelry and other personal effects. Irs ez tax form Service charges on dividend reinvestment plans. Irs ez tax form Tax advice fees. Irs ez tax form Trustee's fees for your IRA, if separately billed and paid. Irs ez tax form If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. Irs ez tax form Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Irs ez tax form Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. Irs ez tax form First report the loss in Section B of Form 4684, Casualties and Thefts. Irs ez tax form You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Irs ez tax form To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Irs ez tax form For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Irs ez tax form Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. Irs ez tax form Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. Irs ez tax form The fees are deductible on the return for the year in which you paid them. Irs ez tax form For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. Irs ez tax form Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). Irs ez tax form You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Irs ez tax form But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. Irs ez tax form For more information on depreciation, see Publication 946. Irs ez tax form Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Irs ez tax form Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Irs ez tax form The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. Irs ez tax form For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Irs ez tax form Fees To Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. Irs ez tax form But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Irs ez tax form You must add the fee to the cost of the property. Irs ez tax form You cannot deduct the fee you pay to a broker to sell securities. Irs ez tax form You can use the fee only to figure gain or loss from the sale. Irs ez tax form See the instructions for Schedule D (Form 1040) for information on how to report the fee. Irs ez tax form Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Irs ez tax form A hobby is not a business because it is not carried on to make a profit. Irs ez tax form See Not-for-Profit Activities in chapter 1 of Publication 535. Irs ez tax form Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Irs ez tax form Deductions of pass-through entities are passed through to the partners or shareholders. Irs ez tax form The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Irs ez tax form Example. Irs ez tax form You are a member of an investment club that is formed solely to invest in securities. Irs ez tax form The club is treated as a partnership. Irs ez tax form The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Irs ez tax form In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Irs ez tax form However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. Irs ez tax form Publicly offered mutual funds. Irs ez tax form   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Irs ez tax form A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. Irs ez tax form   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). Irs ez tax form This net figure is the amount you report on your return as income. Irs ez tax form You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Irs ez tax form Information returns. Irs ez tax form   You should receive information returns from pass-through entities. Irs ez tax form Partnerships and S corporations. Irs ez tax form   These entities issue Schedule K-1, which lists the items and amounts you must report, and identifies the tax return schedules and lines to use. Irs ez tax form Nonpublicly offered mutual funds. Irs ez tax form   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. Irs ez tax form You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Irs ez tax form Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. Irs ez tax form Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. Irs ez tax form You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. Irs ez tax form You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F) on the appropriate schedule. Irs ez tax form You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). Irs ez tax form See Tax Preparation Fees, earlier. Irs ez tax form Unlawful discrimination claims. Irs ez tax form   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. Irs ez tax form S. Irs ez tax form Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. Irs ez tax form 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. Irs ez tax form See Publication 525 for more information. Irs ez tax form Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Irs ez tax form 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. Irs ez tax form If elected, the casualty loss is subject to certain deduction limitations. Irs ez tax form The election is made on Form 4684. Irs ez tax form Once you make this choice, you cannot change it without IRS approval. Irs ez tax form If none of the deposit is federally insured, you can deduct the loss in either of the following ways. Irs ez tax form As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). Irs ez tax form 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. Irs ez tax form 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. Irs ez tax form As a casualty loss. Irs ez tax form Report it on Form 4684 first and then on Schedule A (Form 1040). Irs ez tax form See Publication 547 for details. Irs ez tax form As a nonbusiness bad debt. Irs ez tax form Report it on Schedule D (Form 1040). Irs ez tax form If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. Irs ez tax form Exception. Irs ez tax form   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. Irs ez tax form For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. Irs ez tax form Actual loss different from estimated loss. Irs ez tax form   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. Irs ez tax form See Recoveries in Publication 525. Irs ez tax form If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. Irs ez tax form Choice not made. Irs ez tax form   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. Irs ez tax form See Nonbusiness Bad Debts in chapter 4 of Publication 550. Irs ez tax form 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. Irs ez tax form For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Irs ez tax form Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. Irs ez tax form If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Irs ez tax form If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Irs ez tax form 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. Irs ez tax form 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. Irs ez tax form The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. Irs ez tax form 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). Irs ez tax form If the deduction is more than $3,000, you will have to use a special computation to figure your tax. Irs ez tax form See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. Irs ez tax form Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. Irs ez tax form You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Irs ez tax form Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Irs ez tax form These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. Irs ez tax form 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. Irs ez tax form Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Irs ez tax form They are not subject to the 2% limit. Irs ez tax form Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Irs ez tax form List of Deductions Amortizable premium on taxable bonds. Irs ez tax form Casualty and theft losses from income-producing property. Irs ez tax form Federal estate tax on income in respect of a decedent. Irs ez tax form Gambling losses up to the amount of gambling winnings. Irs ez tax form Impairment-related work expenses of persons with disabilities. Irs ez tax form Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Irs ez tax form Losses from Ponzi-type investment schemes. Irs ez tax form Repayments of more than $3,000 under a claim of right. Irs ez tax form Unrecovered investment in an annuity. Irs ez tax form Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. Irs ez tax form You can elect to amortize the premium on taxable bonds. Irs ez tax form The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Irs ez tax form Pre-1998 election to amortize bond premium. Irs ez tax form   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. Irs ez tax form Bonds acquired after October 22, 1986, and before 1988. Irs ez tax form   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. Irs ez tax form Bonds acquired before October 23, 1986. Irs ez tax form   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. Irs ez tax form Deduction for excess premium. Irs ez tax form   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. Irs ez tax form If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. Irs ez tax form 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. Irs ez tax form 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. Irs ez tax form    Pre-1998 choice to amortize bond premium. Irs ez tax form 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. Irs ez tax form More information. Irs ez tax form    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. Irs ez tax form Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). Irs ez tax form First report the loss in Section B of Form 4684. Irs ez tax form You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Irs ez tax form To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Irs ez tax form For more information on casualty and theft losses, see Publication 547. Irs ez tax form Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Irs ez tax form Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. Irs ez tax form See Publication 559 for information about figuring the amount of this deduction. Irs ez tax form Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. Irs ez tax form You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Irs ez tax form You cannot deduct gambling losses that are more than your winnings. Irs ez tax form Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). Irs ez tax form You cannot reduce your gambling winnings by your gambling losses and report the difference. Irs ez tax form You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Irs ez tax form Therefore, your records should show your winnings separately from your losses. Irs ez tax form Diary of winnings and losses. Irs ez tax form You must keep an accurate diary or similar record of your losses and winnings. Irs ez tax form Your diary should contain at least the following information. Irs ez tax form The date and type of your specific wager or wagering activity. Irs ez tax form The name and address or location of the gambling establishment. Irs ez tax form The names of other persons present with you at the gambling establishment. Irs ez tax form The amount(s) you won or lost. Irs ez tax form Proof of winnings and losses. Irs ez tax form   In addition to your diary, you should also have other documentation. Irs ez tax form 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. Irs ez tax form   For specific wagering transactions, you can use the following items to support your winnings and losses. Irs ez tax form    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. Irs ez tax form They are not all-inclusive. Irs ez tax form Your tax liability depends on your particular facts and circumstances. Irs ez tax form Keno. Irs ez tax form   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. Irs ez tax form Slot machines. Irs ez tax form   A record of the machine number and all winnings by date and time the machine was played. Irs ez tax form Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. Irs ez tax form ). Irs ez tax form   The number of the table at which you were playing. Irs ez tax form Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. Irs ez tax form Bingo. Irs ez tax form   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Irs ez tax form Supplemental records include any receipts from the casino, parlor, etc. Irs ez tax form Racing (horse, harness, dog, etc. Irs ez tax form ). Irs ez tax form   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Irs ez tax form Supplemental records include unredeemed tickets and payment records from the racetrack. Irs ez tax form Lotteries. Irs ez tax form   A record of ticket purchases, dates, winnings, and losses. Irs ez tax form Supplemental records include unredeemed tickets, payment slips, and winnings statements. Irs ez tax form Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Irs ez tax form 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. Irs ez tax form Example. Irs ez tax form You are blind. Irs ez tax form You must use a reader to do your work. Irs ez tax form 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. Irs ez tax form The reader's services are only for your work. Irs ez tax form You can deduct your expenses for the reader as impairment-related work expenses. Irs ez tax form Self-employed. Irs ez tax form   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Irs ez tax form See Impairment-related work expenses. Irs ez tax form , later under How To Report. Irs ez tax form Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14 (only if effectively connected with a U. Irs ez tax form S. Irs ez tax form trade or business). Irs ez tax form It is not subject to the passive activity limitations. Irs ez tax form 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. Irs ez tax form See Publication 463 for more information. Irs ez tax form 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. Irs ez tax form If you are an employee, complete Form 2106 or Form 2106-EZ. Irs ez tax form See Publication 463 for more information. Irs ez tax form 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. Irs ez tax form You figure the deductible loss in Section B of Form 4684. Irs ez tax form 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. Irs ez tax form Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Irs ez tax form You do not need to complete Appendix A. Irs ez tax form See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. Irs ez tax form Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid, or take a credit against your tax. Irs ez tax form See Repayments in Publication 525 for more information. Irs ez tax form Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. Irs ez tax form If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. Irs ez tax form See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. Irs ez tax form Nondeductible Expenses You cannot deduct the following expenses. Irs ez tax form List of Nondeductible Expenses Adoption expenses. Irs ez tax form Broker's commissions. Irs ez tax form Burial or funeral expenses, including the cost of a cemetery lot. Irs ez tax form Campaign expenses. Irs ez tax form Capital expenses. Irs ez tax form Check-writing fees. Irs ez tax form Club dues. Irs ez tax form Commuting expenses. Irs ez tax form Fees and licenses, such as car licenses, marriage licenses, and dog tags. Irs ez tax form Fines and penalties, such as parking tickets. Irs ez tax form Health spa expenses. Irs ez tax form Hobby losses—but see Hobby Expenses, earlier. Irs ez tax form Home repairs, insurance, and rent. Irs ez tax form Home security system. Irs ez tax form Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. Irs ez tax form Investment-related seminars. Irs ez tax form Life insurance premiums paid by the insured. Irs ez tax form Lobbying expenses. Irs ez tax form Losses from the sale of your home, furniture, personal car, etc. Irs ez tax form Lost or misplaced cash or property. Irs ez tax form Lunches with co-workers. Irs ez tax form Meals while working late. Irs ez tax form Medical expenses as business expenses other than medical examinations required by your employer. Irs ez tax form Personal disability insurance premiums. Irs ez tax form Personal legal expenses. Irs ez tax form Personal, living, or family expenses. Irs ez tax form Political contributions. Irs ez tax form Professional accreditation fees. Irs ez tax form Professional reputation, expenses to improve. Irs ez tax form Relief fund contributions. Irs ez tax form Residential telephone line. Irs ez tax form Stockholders' meeting, expenses of attending. Irs ez tax form Tax-exempt income, expenses of earning or collecting. Irs ez tax form The value of wages never received or lost vacation time. Irs ez tax form Travel expenses for another individual. Irs ez tax form Voluntary unemployment benefit fund contributions. Irs ez tax form Wristwatches. Irs ez tax form Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. Irs ez tax form For details, see Form 8839, Qualified Adoption Expenses. Irs ez tax form Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. Irs ez tax form Instead, these fees must be added to the taxpayer's cost of the securities. Irs ez tax form Commissions paid on the sale are deductible as business expenses only by dealers. Irs ez tax form Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Irs ez tax form These include qualification and registration fees for primary elections. Irs ez tax form Legal fees. Irs ez tax form   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Irs ez tax form 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. Irs ez tax form If you use such property in your work, you may be able to take a depreciation deduction. Irs ez tax form See Publication 946. Irs ez tax form If the property is a car used in your work, also see Publication 463. Irs ez tax form Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. Irs ez tax form Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Irs ez tax form This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Irs ez tax form You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. Irs ez tax form Dues paid to airline, hotel, and luncheon clubs are not deductible. Irs ez tax form Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Irs ez tax form If you haul tools, instruments, or other items in your car to and from work, you can deduct only the additional cost of hauling the items, such as the rent on a trailer to carry the items. Irs ez tax form Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Irs ez tax form This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Irs ez tax form Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Irs ez tax form Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. Irs ez tax form Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Irs ez tax form However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Irs ez tax form See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. Irs ez tax form Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Irs ez tax form Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Irs ez tax form You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Irs ez tax form See Publication 504, Divorced or Separated Individuals, for information on alimony. Irs ez tax form Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Irs ez tax form These include expenses to: Influence legislation, Participate, or intervene, in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. Irs ez tax form Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Irs ez tax form Covered executive branch official. Irs ez tax form   A covered executive branch official, for the purpose of (4) above, is any of the following officials. Irs ez tax form The President. Irs ez tax form The Vice President. Irs ez tax form 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. Irs ez tax form 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. Irs ez tax form Dues used for lobbying. Irs ez tax form   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. Irs ez tax form Exceptions. Irs ez tax form   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. Irs ez tax form You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). Irs ez tax form An Indian tribal government is considered a local council or similar governing body. Irs ez tax form 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). Irs ez tax form 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. Irs ez tax form Payments by the other person to you for lobbying activities cannot be deducted. Irs ez tax form Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Irs ez tax form However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Irs ez tax form See Publication 547. Irs ez tax form Example. Irs ez tax form A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Irs ez tax form The diamond falls from the ring and is never found. Irs ez tax form The loss of the diamond is a casualty. Irs ez tax form Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Irs ez tax form See Publication 463 for information on deductible expenses while traveling away from home. Irs ez tax form Meals While Working Late You cannot deduct the cost of meals while working late. Irs ez tax form 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. Irs ez tax form See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. Irs ez tax form Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Irs ez tax form Custody of children. Irs ez tax form Breach of promise to marry suit. Irs ez tax form Civil or criminal charges resulting from a personal relationship. Irs ez tax form Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). Irs ez tax form For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Irs ez tax form Preparation of a title (or defense or perfection of a title). Irs ez tax form Preparation of a will. Irs ez tax form Property claims or property settlement in a divorce. Irs ez tax form You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Irs ez tax form Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Irs ez tax form Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Irs ez tax form Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Irs ez tax form Accounting certificate fees paid for the initial right to practice accounting. Irs ez tax form Bar exam fees and incidental expenses in securing initial admission to the bar. Irs ez tax form Medical and dental license fees paid to get initial licensing. Irs ez tax form Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Irs ez tax form Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. Irs ez tax form Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. Irs ez tax form Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. Irs ez tax form You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Irs ez tax form Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Irs ez tax form You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. Irs ez tax form If you have expenses to p