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Irs State Tax Forms

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Irs State Tax Forms

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

What can you do about the growing pile of unwanted mail in your mailbox and unwelcome telemarketers on your phone? Actually there's a lot you can do.

  • Tell companies you do business with to remove your name from customer lists they rent or sell to others. Look for information on how to opt out of marketing lists on sales materials, order forms and websites.
  • Utilize the services provided by the Direct Marketing Association to remove you from most national telemarketing, mail and e-mail lists.
  • Call the credit reporting agencies' notification system at 1-888-567-8688. This will reduce the number of unsolicited credit and insurance offers you get. All three major credit bureaus participate in this program. You also may submit your request to opt out online.
  • Under U.S. Postal Service Rules, it is illegal to send mail that looks like it is from a government agency when it isn't. It is also illegal to send mail that looks like a bill when nothing was ordered, unless it clearly states it is not a bill. Report violations of this rule to the USPS.

Opting Out

Tired of unwanted e-mail filling up your inbox? You can opt out of most unsolicited e-mail lists by going to the "unsubscribe" button, usually found at the bottom of the message. Some senders make the button difficult to find, so you may have to do some searching.
In addition, the Direct Marketing Association lets you opt out of receiving unsolicited commercial mail from many national companies for three years. You can register with this service for a small fee, but your registration only applies to organizations that use the association's Mail Preference Service. To register visit the DMA's website.

The Irs State Tax Forms

Irs state tax forms 1. Irs state tax forms   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Irs state tax forms Deducted. Irs state tax forms Who Can Participate in a 403(b) Plan?Ministers. Irs state tax forms Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Irs state tax forms Specifically, the chapter answers the following questions. Irs state tax forms What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Irs state tax forms Individual accounts in a 403(b) plan can be any of the following types. Irs state tax forms An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Irs state tax forms Generally, retirement income accounts can invest in either annuities or mutual funds. Irs state tax forms We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Irs state tax forms What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Irs state tax forms The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Irs state tax forms Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Irs state tax forms However, if your contributions are made to a Roth contribution program, this benefit does not apply. Irs state tax forms Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Irs state tax forms Note. Irs state tax forms Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Irs state tax forms See chapter 4, Limit on Elective Deferrals , for more information. Irs state tax forms The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Irs state tax forms Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Irs state tax forms Otherwise, they are taxed when you withdraw them. Irs state tax forms The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Irs state tax forms See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Irs state tax forms Excluded. Irs state tax forms   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Irs state tax forms This means that you do not report the excluded amount on your tax return. Irs state tax forms Deducted. Irs state tax forms   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Irs state tax forms You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Irs state tax forms Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Irs state tax forms Eligible employees. Irs state tax forms   The following employees are eligible to participate in a 403(b) plan. Irs state tax forms Employees of tax-exempt organizations established under section 501(c)(3). Irs state tax forms These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Irs state tax forms Employees of public school systems who are involved in the day-to-day operations of a school. Irs state tax forms Employees of cooperative hospital service organizations. Irs state tax forms Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Irs state tax forms Employees of public school systems organized by Indian tribal governments. Irs state tax forms Certain ministers (explained next). Irs state tax forms Ministers. Irs state tax forms   The following ministers are eligible employees for whom a 403(b) account can be established. Irs state tax forms Ministers employed by section 501(c)(3) organizations. Irs state tax forms Self-employed ministers. Irs state tax forms A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Irs state tax forms Ministers (chaplains) who meet both of the following requirements. Irs state tax forms They are employed by organizations that are not section 501(c)(3) organizations. Irs state tax forms They function as ministers in their day-to-day professional responsibilities with their employers. Irs state tax forms   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Irs state tax forms Example. Irs state tax forms A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Irs state tax forms Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Irs state tax forms Only employers can set up 403(b) accounts. Irs state tax forms A self-employed minister cannot set up a 403(b) account for his or her benefit. Irs state tax forms If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Irs state tax forms How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Irs state tax forms However, some plans will allow you to make after-tax contributions (defined below). Irs state tax forms The following types of contributions can be made to 403(b) accounts. Irs state tax forms Elective deferrals . Irs state tax forms These are contributions made under a salary reduction agreement. Irs state tax forms This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Irs state tax forms Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Irs state tax forms If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Irs state tax forms Nonelective contributions . Irs state tax forms These are employer contributions that are not made under a salary reduction agreement. Irs state tax forms Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Irs state tax forms You do not pay income tax on these contributions until you withdraw them from the account. Irs state tax forms After-tax contributions . Irs state tax forms These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Irs state tax forms A salary payment on which income tax has been withheld is a source of these contributions. Irs state tax forms If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Irs state tax forms A combination of any of the three contribution types listed above. Irs state tax forms Self-employed minister. Irs state tax forms   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Irs state tax forms Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Irs state tax forms Your employer will report contributions on your 2013 Form W-2. Irs state tax forms Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Irs state tax forms If you are a self-employed minister or chaplain, see the discussions next. Irs state tax forms Self-employed ministers. Irs state tax forms   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Irs state tax forms Deduct your contributions on line 28 of the 2013 Form 1040. Irs state tax forms Chaplains. Irs state tax forms   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Irs state tax forms    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Irs state tax forms   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Irs state tax forms Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Irs state tax forms How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Irs state tax forms If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Irs state tax forms Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Irs state tax forms Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Irs state tax forms Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Irs state tax forms Prev  Up  Next   Home   More Online Publications