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Nonresidents State Tax Forms

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Nonresidents State Tax Forms

Nonresidents state tax forms Index Symbols 1231 property sale, Sale of property interest. Nonresidents state tax forms 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Nonresidents state tax forms 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Nonresidents state tax forms 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Nonresidents state tax forms 501(c)(3) organizations, Student loans. Nonresidents state tax forms 529 program, Qualified tuition program (QTP). Nonresidents state tax forms 83(b) election, How to make the choice. Nonresidents state tax forms A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Nonresidents state tax forms Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Nonresidents state tax forms Accrual method taxpayers, Prepaid income. Nonresidents state tax forms Accrued leave payment At time of retirement or resignation, Accrued leave payment. Nonresidents state tax forms Disability retirement, Accrued leave payment. Nonresidents state tax forms Activity not for profit, Activity not for profit. Nonresidents state tax forms Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Nonresidents state tax forms Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Nonresidents state tax forms Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Nonresidents state tax forms Alien status, waiver of, Waiver of alien status. Nonresidents state tax forms Aliens Nonresident, Nonresident aliens. Nonresidents state tax forms Alimony, Alimony. Nonresidents state tax forms Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Nonresidents state tax forms Stock options, Alternative minimum tax (AMT). Nonresidents state tax forms Annuities Charitable gift, Charitable gift annuities. Nonresidents state tax forms Railroad retirement, Railroad retirement annuities. Nonresidents state tax forms Tax-sheltered, Limit for tax-sheltered annuities. Nonresidents state tax forms Archer MSAs, Archer MSA contributions. Nonresidents state tax forms , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Nonresidents state tax forms Armed forces, Military Combat zone bonus, Veterans' benefits. Nonresidents state tax forms Disability, Disability. Nonresidents state tax forms Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Nonresidents state tax forms Qualified reservist distribution, Qualified reservist distribution (QRD). Nonresidents state tax forms Rehabilitative program payments, Veterans' benefits. Nonresidents state tax forms Retirement pay, Military retirement pay. Nonresidents state tax forms Veterans benefits, Veterans' benefits. Nonresidents state tax forms Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Nonresidents state tax forms Back pay, award for, Back pay awards. Nonresidents state tax forms Backup withholding Barter exchange transactions, Backup withholding. Nonresidents state tax forms Bankruptcy Canceled debt not deemed to be income, Excluded debt. Nonresidents state tax forms Barter income, Bartering Below-market loans, Below-market loans. Nonresidents state tax forms Bequest for services, Bequest for services. Nonresidents state tax forms Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Nonresidents state tax forms Black lung benefit payments, Black lung benefit payments. Nonresidents state tax forms Bonuses, Bonuses and awards. Nonresidents state tax forms , Employee awards or bonuses. Nonresidents state tax forms Breach of contract Damages as income, Court awards and damages. Nonresidents state tax forms Bribes, Bribes. Nonresidents state tax forms Business expenses Reimbursements, Allowances and reimbursements. Nonresidents state tax forms Business income, Business and Investment Income, More information. Nonresidents state tax forms C Cafeteria plans, Cafeteria plans. Nonresidents state tax forms Campaign contributions, Campaign contributions. Nonresidents state tax forms Campus lodging, Qualified campus lodging. Nonresidents state tax forms , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Nonresidents state tax forms Capital gains Recoveries, Capital gains. Nonresidents state tax forms , Capital gains. Nonresidents state tax forms Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Nonresidents state tax forms Incentive stock options (ISOs), Incentive stock options (ISOs). Nonresidents state tax forms Sale of personal property, Sale of personal items. Nonresidents state tax forms Car (see Vehicle, employer-provided) Car pools, Car pools. Nonresidents state tax forms Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Nonresidents state tax forms Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Nonresidents state tax forms Catch-up contributions, Catch-up contributions. Nonresidents state tax forms , Catch-up contributions. Nonresidents state tax forms Charitable gift annuities, Charitable gift annuities. Nonresidents state tax forms Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Nonresidents state tax forms Child support payments, Child support payments. Nonresidents state tax forms Childcare providers, Childcare providers. Nonresidents state tax forms , Food program payments to daycare providers. Nonresidents state tax forms Chronic illness, Chronically ill individual. Nonresidents state tax forms Accelerated death benefits paid to, Exclusion for chronic illness. Nonresidents state tax forms Citizens outside U. Nonresidents state tax forms S. Nonresidents state tax forms Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Nonresidents state tax forms Clergy, Clergy Coal, Coal and iron ore. Nonresidents state tax forms Colleges and universities Faculty lodging, Faculty lodging. Nonresidents state tax forms Scholarships and fellowships, Scholarships and fellowships. Nonresidents state tax forms Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Nonresidents state tax forms Workers', Workers' Compensation Compensatory damages, Other compensation. Nonresidents state tax forms , Court awards and damages. Nonresidents state tax forms Constructive receipt of income, Constructively received income. Nonresidents state tax forms Copyrights Infringement damages, Court awards and damages. Nonresidents state tax forms Royalties, Copyrights and patents. Nonresidents state tax forms Corporate directors, Corporate director. Nonresidents state tax forms Cost-of-living allowances, Government cost-of-living allowances. Nonresidents state tax forms Court awards, Court awards and damages. Nonresidents state tax forms (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Nonresidents state tax forms Credits Recoveries, refiguring of unused credits, Unused tax credits. Nonresidents state tax forms , Unused tax credits. Nonresidents state tax forms Currency transactions, foreign, Foreign currency transactions. Nonresidents state tax forms D Damages from lawsuits, Court awards and damages. Nonresidents state tax forms Back pay awards, Back pay awards. Nonresidents state tax forms Breach of contract, Court awards and damages. Nonresidents state tax forms Compensatory damages, Other compensation. Nonresidents state tax forms , Court awards and damages. Nonresidents state tax forms Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Nonresidents state tax forms Punitive damages, Court awards and damages. Nonresidents state tax forms Daycare providers, Childcare providers. Nonresidents state tax forms (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Nonresidents state tax forms De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Nonresidents state tax forms (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Nonresidents state tax forms Nonrecourse debts, Mortgage relief upon sale or other disposition. Nonresidents state tax forms Recourse, Mortgage relief upon sale or other disposition. Nonresidents state tax forms Stockholder's, Stockholder debt. Nonresidents state tax forms Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Nonresidents state tax forms Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Nonresidents state tax forms , Nonqualified deferred compensation plans of nonqualified entities. Nonresidents state tax forms Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Nonresidents state tax forms Differential wage payments, Differential wage payments. Nonresidents state tax forms Armed forces, Differential wage payments. Nonresidents state tax forms Directors' fees, Corporate director. Nonresidents state tax forms Disability Military, Disability. Nonresidents state tax forms Pensions, Disability Pensions Workers' compensation, Disability pension. Nonresidents state tax forms Person with, Persons with disabilities. Nonresidents state tax forms Unemployment compensation, paid as substitute for, Types of unemployment compensation. Nonresidents state tax forms Disaster relief Disaster mitigation payments, Disaster mitigation payments. Nonresidents state tax forms Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Nonresidents state tax forms Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Nonresidents state tax forms Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Nonresidents state tax forms Mortgage loan for early payment, Discounted mortgage loan. Nonresidents state tax forms Dividends Restricted stock, Dividends received on restricted stock. Nonresidents state tax forms Divorced taxpayers Stock options exercised incident to divorce, Tax form. Nonresidents state tax forms Down payment assistance, Down payment assistance. Nonresidents state tax forms E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Nonresidents state tax forms Educational institutions Faculty lodging, Faculty lodging. Nonresidents state tax forms Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Nonresidents state tax forms Tax Counseling for the Elderly, Volunteer tax counseling. Nonresidents state tax forms Election precinct officials, Election precinct official. Nonresidents state tax forms Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Nonresidents state tax forms , Catch-up contributions. Nonresidents state tax forms Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Nonresidents state tax forms Increased limit for last 3 years prior to retirement age, Increased limit. Nonresidents state tax forms Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Nonresidents state tax forms Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Nonresidents state tax forms Emotional distress damages, Emotional distress. Nonresidents state tax forms Employee achievement awards, Employee achievement award. Nonresidents state tax forms Employee awards or bonuses, Employee awards or bonuses. Nonresidents state tax forms Employee compensation, Employee Compensation, Inherited property not substantially vested. Nonresidents state tax forms Fringe benefits, Fringe Benefits, Special valuation rules. Nonresidents state tax forms Restricted property, Restricted Property, Inherited property not substantially vested. Nonresidents state tax forms Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Nonresidents state tax forms Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Nonresidents state tax forms Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Nonresidents state tax forms Employment Abroad, Employment abroad. Nonresidents state tax forms Agency fees, Employment agency fees. Nonresidents state tax forms Contracts Severance pay for cancellation of, Severance pay. Nonresidents state tax forms Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Nonresidents state tax forms Conservation Subsidies, Energy conservation subsidies. Nonresidents state tax forms Utility rebates, Utility rebates. Nonresidents state tax forms Estate income, Estate and trust income. Nonresidents state tax forms Estimated tax Unemployment compensation, Tax withholding. Nonresidents state tax forms Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Nonresidents state tax forms Expected inheritance, Expected inheritance. Nonresidents state tax forms Expenses paid by another, Expenses paid by another. Nonresidents state tax forms Exxon Valdez settlement, Exxon Valdez settlement income. Nonresidents state tax forms Eligible retirement plan, Contributions to eligible retirement plan. Nonresidents state tax forms Income averaging, Income averaging. Nonresidents state tax forms Legal expenses, Legal expenses. Nonresidents state tax forms Reporting requirement-statement, Statement. Nonresidents state tax forms F Faculty lodging, Faculty lodging. Nonresidents state tax forms Fair market value (FMV), Fair market value. Nonresidents state tax forms Stock options, Grant of option. Nonresidents state tax forms Farming Qualified farm debt, cancellation of, Excluded debt. Nonresidents state tax forms Federal employees Accrued leave payment, Accrued leave payment. Nonresidents state tax forms Cost-of-living allowances, Government cost-of-living allowances. Nonresidents state tax forms Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Nonresidents state tax forms Federal income tax Refunds, Federal income tax refund. Nonresidents state tax forms Fees for services, Fees for services. Nonresidents state tax forms Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Nonresidents state tax forms FICA withholding Foreign employers, U. Nonresidents state tax forms S. Nonresidents state tax forms citizens working for in U. Nonresidents state tax forms S. Nonresidents state tax forms , Social security and Medicare taxes. Nonresidents state tax forms Paid by employer, Social security and Medicare taxes paid by employer. Nonresidents state tax forms Fiduciaries Fees for services, Fees for services. Nonresidents state tax forms , Personal representatives. Nonresidents state tax forms Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Nonresidents state tax forms No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Nonresidents state tax forms Nutrition Program for the Elderly, Nutrition Program for the Elderly. Nonresidents state tax forms Foreign Currency transactions, Foreign currency transactions. Nonresidents state tax forms Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Nonresidents state tax forms Income, Reminders Service, Service-connected disability. Nonresidents state tax forms Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Nonresidents state tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Nonresidents state tax forms Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Nonresidents state tax forms Repayment of commissions paid in advance, Advance commissions and other earnings. Nonresidents state tax forms Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Nonresidents state tax forms Personal property rental, reporting income from, Reporting business income and expenses. Nonresidents state tax forms Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Nonresidents state tax forms Personal property rental, reporting income from, Reporting business income and expenses. Nonresidents state tax forms Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Nonresidents state tax forms Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Nonresidents state tax forms Royalties, Royalties Form 1040A Recoveries, Where to report. Nonresidents state tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Nonresidents state tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Nonresidents state tax forms Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Nonresidents state tax forms , Estate and trust income. Nonresidents state tax forms Form 1065 Partnership return, Partnership return. Nonresidents state tax forms Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Nonresidents state tax forms , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Nonresidents state tax forms Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Nonresidents state tax forms , Backup withholding. Nonresidents state tax forms Form 1099-C Cancellation of debt, Form 1099-C. Nonresidents state tax forms Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Nonresidents state tax forms Form 1099-G State tax refunds, State tax refund. Nonresidents state tax forms Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Nonresidents state tax forms Stock options exercised incident to divorce, Tax form. Nonresidents state tax forms Form 1099-R Charitable gift annuities, Charitable gift annuities. Nonresidents state tax forms Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Nonresidents state tax forms Surrender of life insurance policy for cash, Surrender of policy for cash. Nonresidents state tax forms Form 1120-POL Political organizations, Campaign contributions. Nonresidents state tax forms Form 1120S S corporation return, S corporation return. Nonresidents state tax forms Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Nonresidents state tax forms , Schedule K-1 (Form 1120S). Nonresidents state tax forms Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Nonresidents state tax forms Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Nonresidents state tax forms Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Nonresidents state tax forms Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Nonresidents state tax forms Form SSA-1099 Social security benefit statement, Form SSA-1099. Nonresidents state tax forms Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Nonresidents state tax forms Accrued leave payment at time of retirement or resignation, Accrued leave payment. Nonresidents state tax forms Back pay awards, Back pay awards. Nonresidents state tax forms Bonuses or awards, Bonuses and awards. Nonresidents state tax forms Elective deferrals, reporting by employer, Reporting by employer. Nonresidents state tax forms Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Nonresidents state tax forms Stock options from employers, Tax form. Nonresidents state tax forms Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Nonresidents state tax forms Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Nonresidents state tax forms Form W-9 Request for taxpayer identification number, Backup withholding. Nonresidents state tax forms Foster care, Foster care providers. Nonresidents state tax forms Foster Grandparent Program, National Senior Service Corps programs. Nonresidents state tax forms Found property, Found property. Nonresidents state tax forms Free tax services, Free help with your tax return. Nonresidents state tax forms Fringe benefits, Fringe Benefits, Special valuation rules. Nonresidents state tax forms Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Nonresidents state tax forms Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Nonresidents state tax forms Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Nonresidents state tax forms Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Nonresidents state tax forms Vehicle, Employer-provided vehicles. Nonresidents state tax forms Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Nonresidents state tax forms G Gambling winnings and losses, Gambling winnings. Nonresidents state tax forms Gas Royalties from, Oil, gas, and minerals. Nonresidents state tax forms Gifts, Gifts and inheritances. Nonresidents state tax forms Holiday gifts from employer, Holiday gifts. Nonresidents state tax forms Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Nonresidents state tax forms Group-term life insurance Worksheets, Figuring the taxable cost. Nonresidents state tax forms , Worksheet 1. Nonresidents state tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Nonresidents state tax forms H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Nonresidents state tax forms Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Nonresidents state tax forms Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Nonresidents state tax forms Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Nonresidents state tax forms Savings account, Health savings accounts (HSA). Nonresidents state tax forms Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Nonresidents state tax forms Hobby losses, Hobby losses. Nonresidents state tax forms Holding period requirement, Holding period requirement. Nonresidents state tax forms Holiday gifts, Holiday gifts. Nonresidents state tax forms Holocaust victims restitution, Holocaust victims restitution. Nonresidents state tax forms Home, sale of, Sale of home. Nonresidents state tax forms Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Nonresidents state tax forms Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Nonresidents state tax forms Income Assigned, Assignment of income. Nonresidents state tax forms Business and investment, Business and Investment Income, More information. Nonresidents state tax forms Constructive receipt of, Constructively received income. Nonresidents state tax forms Estate and trust, Estate and trust income. Nonresidents state tax forms Foreign employers, Foreign Employer Illegal, Illegal activities. Nonresidents state tax forms Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Nonresidents state tax forms S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Nonresidents state tax forms Indian money account, Indian money account litigation settlement. Nonresidents state tax forms Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Nonresidents state tax forms Inherited IRA, Inherited pension or IRA. Nonresidents state tax forms Inheritance, Gifts and inheritances. Nonresidents state tax forms IRA, Inherited pension or IRA. Nonresidents state tax forms Property not substantially vested, Inherited property not substantially vested. Nonresidents state tax forms Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Nonresidents state tax forms Insurance Credit card, Credit card insurance. Nonresidents state tax forms Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Nonresidents state tax forms Frozen deposits, Interest on frozen deposits. Nonresidents state tax forms Mortgage refunds, Mortgage interest refund. Nonresidents state tax forms Option on insurance, Interest option on insurance. Nonresidents state tax forms Recovery amounts, Interest on recovery. Nonresidents state tax forms Savings bond, Interest on qualified savings bonds. Nonresidents state tax forms State and local government obligations, Interest on state and local government obligations. Nonresidents state tax forms Interference with business operations Damages as income, Court awards and damages. Nonresidents state tax forms International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Nonresidents state tax forms Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Nonresidents state tax forms IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Nonresidents state tax forms Itemized deductions Limited, Itemized deductions limited. Nonresidents state tax forms Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Nonresidents state tax forms Joint returns Social security benefits or railroad retirement payments, Joint return. Nonresidents state tax forms Joint state/local tax return Recoveries, Joint state or local income tax return. Nonresidents state tax forms Jury duty pay, Jury duty. Nonresidents state tax forms K Kickbacks, Kickbacks. Nonresidents state tax forms L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Nonresidents state tax forms Dues, Union benefits and dues. Nonresidents state tax forms Strike and lockout benefits, Strike and lockout benefits. Nonresidents state tax forms Unemployment benefits paid from, Payments by a union. Nonresidents state tax forms Last day of tax year, income received on, Constructively received income. Nonresidents state tax forms Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Nonresidents state tax forms Life insurance Employer-owned, Employer-owned life insurance contract. Nonresidents state tax forms Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Nonresidents state tax forms Loans, Discounted mortgage loan. Nonresidents state tax forms (see also Mortgage) Below-market, Below-market loans. Nonresidents state tax forms Student, Student loans. Nonresidents state tax forms Lockout benefits, Strike and lockout benefits. Nonresidents state tax forms Lodging Campus lodging, Qualified campus lodging. Nonresidents state tax forms , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Nonresidents state tax forms Replacement housing payments, Replacement housing payments. Nonresidents state tax forms Long-term care insurance, Long-term care coverage. Nonresidents state tax forms , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Nonresidents state tax forms Lump-sum distributions Survivor benefits, Lump-sum payments. Nonresidents state tax forms M Manufacturer incentive payments, Manufacturer incentive payments. Nonresidents state tax forms Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Nonresidents state tax forms Medical Care reimbursements, Reimbursement for medical care. Nonresidents state tax forms Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Nonresidents state tax forms Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Nonresidents state tax forms Benefits, Medicare. Nonresidents state tax forms Tax paid by employer, Social security and Medicare taxes paid by employer. Nonresidents state tax forms Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Nonresidents state tax forms Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Nonresidents state tax forms 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Nonresidents state tax forms Discounted loan, Discounted mortgage loan. Nonresidents state tax forms Interest refund, Mortgage interest refund. Nonresidents state tax forms Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Nonresidents state tax forms Relief, Mortgage relief upon sale or other disposition. Nonresidents state tax forms Motor vehicle, employer-provided, Employer-provided vehicles. Nonresidents state tax forms Moving expenses Reimbursements, Allowances and reimbursements. Nonresidents state tax forms , Moving expense reimbursements. Nonresidents state tax forms MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Nonresidents state tax forms N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Nonresidents state tax forms National Senior Service Corps, National Senior Service Corps programs. Nonresidents state tax forms No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Nonresidents state tax forms Nobel prize, Pulitzer, Nobel, and similar prizes. Nonresidents state tax forms Nonrecourse debt, Mortgage relief upon sale or other disposition. Nonresidents state tax forms Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Nonresidents state tax forms Notary fees, Notary public. Nonresidents state tax forms Notes received for services, Note received for services. Nonresidents state tax forms Nutrition Program for the Elderly, Nutrition Program for the Elderly. Nonresidents state tax forms O Oil Royalties from, Oil, gas, and minerals. Nonresidents state tax forms Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Nonresidents state tax forms Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Nonresidents state tax forms Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Nonresidents state tax forms Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Nonresidents state tax forms Royalties, Copyrights and patents. Nonresidents state tax forms Peace Corps, Peace Corps. Nonresidents state tax forms Pensions Clergy, Pension. Nonresidents state tax forms Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Nonresidents state tax forms Military, Military retirement pay. Nonresidents state tax forms Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Nonresidents state tax forms Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Nonresidents state tax forms Price reduced after purchase, Price reduced after purchase. Nonresidents state tax forms Prizes and awards, Bonuses and awards. Nonresidents state tax forms , Prizes and awards. Nonresidents state tax forms Achievement awards, Employee achievement award. Nonresidents state tax forms Employee awards or bonuses, Employee awards or bonuses. Nonresidents state tax forms Length-of-service awards, Employee achievement award. Nonresidents state tax forms Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Nonresidents state tax forms Safety achievement, Employee achievement award. Nonresidents state tax forms Scholarship prizes, Prizes. Nonresidents state tax forms Profit-sharing plan, Retirement and profit-sharing plans. Nonresidents state tax forms Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Nonresidents state tax forms Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Nonresidents state tax forms Public transportation passes, employer-provided, Transportation, Transit pass. Nonresidents state tax forms Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Nonresidents state tax forms Punitive damages, Court awards and damages. Nonresidents state tax forms Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Nonresidents state tax forms R Raffles, Lotteries and raffles. Nonresidents state tax forms Railroad Retirement annuities, Railroad retirement annuities. Nonresidents state tax forms Retirement benefits, Social security and equivalent railroad retirement benefits. Nonresidents state tax forms Sick pay, Railroad sick pay. Nonresidents state tax forms Unemployment compensation benefits, Types of unemployment compensation. Nonresidents state tax forms Real estate Qualified real property business debt, cancellation of, Excluded debt. Nonresidents state tax forms Rebates Cash, Cash rebates. Nonresidents state tax forms Utility, Utility rebates. Nonresidents state tax forms Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Nonresidents state tax forms Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Nonresidents state tax forms , Unused tax credits. Nonresidents state tax forms Refunds Federal income tax, Federal income tax refund. Nonresidents state tax forms Mortgage interest, Mortgage interest refund. Nonresidents state tax forms State tax, State tax refund. Nonresidents state tax forms Rehabilitative program payments, Veterans' benefits. Nonresidents state tax forms Reimbursements Business expenses, Allowances and reimbursements. Nonresidents state tax forms Casualty losses, Casualty insurance and other reimbursements. Nonresidents state tax forms Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Nonresidents state tax forms Moving expenses, Allowances and reimbursements. Nonresidents state tax forms , Moving expense reimbursements. Nonresidents state tax forms Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Nonresidents state tax forms Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Nonresidents state tax forms Repayments, Repayments, Year of deduction (or credit). Nonresidents state tax forms Repossession, Canceled sales contract. Nonresidents state tax forms Restricted property, Restricted Property, Inherited property not substantially vested. Nonresidents state tax forms Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Nonresidents state tax forms Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Nonresidents state tax forms (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Nonresidents state tax forms Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Nonresidents state tax forms Roth contributions, Designated Roth contributions. Nonresidents state tax forms Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Nonresidents state tax forms Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Nonresidents state tax forms Sales contracts Cancellation of, Canceled sales contract. Nonresidents state tax forms SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Nonresidents state tax forms Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Nonresidents state tax forms Self-employed persons U. Nonresidents state tax forms S. Nonresidents state tax forms citizens working for foreign employers in U. Nonresidents state tax forms S. Nonresidents state tax forms treated as, Social security and Medicare taxes. Nonresidents state tax forms Senior Companion Program, National Senior Service Corps programs. Nonresidents state tax forms Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Nonresidents state tax forms Severance pay, Severance pay. Nonresidents state tax forms Outplacement services, Outplacement services. Nonresidents state tax forms Sick pay, Sick pay. Nonresidents state tax forms Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Nonresidents state tax forms SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Nonresidents state tax forms Smallpox vaccine injuries, Smallpox vaccine injuries. Nonresidents state tax forms Social security and Medicare taxes Foreign employers, U. Nonresidents state tax forms S. Nonresidents state tax forms citizens working for in U. Nonresidents state tax forms S. Nonresidents state tax forms , Social security and Medicare taxes. Nonresidents state tax forms Paid by employer, Social security and Medicare taxes paid by employer. Nonresidents state tax forms Social security benefits, Social security and equivalent railroad retirement benefits. Nonresidents state tax forms Standard deduction Recoveries, Standard deduction limit. Nonresidents state tax forms , Standard deduction for earlier years. Nonresidents state tax forms State employees Unemployment benefits paid to, State employees. Nonresidents state tax forms State or local governments Interest on obligations of, Interest on state and local government obligations. Nonresidents state tax forms State or local taxes Refunds, State tax refund. Nonresidents state tax forms Statutory stock option holding period, Sale of the stock. Nonresidents state tax forms Stock appreciation rights, Stock appreciation rights. Nonresidents state tax forms Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Nonresidents state tax forms Grant, Grant of option. Nonresidents state tax forms Sale, Sale of the stock. Nonresidents state tax forms Stock options, statutory Exercise, Exercise of option. Nonresidents state tax forms Grant, Grant of option. Nonresidents state tax forms Sale, Sale of the stock. Nonresidents state tax forms Stockholder debts, Stockholder debt. Nonresidents state tax forms Stolen property, Stolen property. Nonresidents state tax forms Strike benefits, Strike and lockout benefits. Nonresidents state tax forms Student loans Cancellation of debt, Student loans. Nonresidents state tax forms Substantial risk of forfeiture, Substantial risk of forfeiture. Nonresidents state tax forms Substantially vested property, Substantially vested. Nonresidents state tax forms Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Nonresidents state tax forms Supplemental unemployment benefits, Supplemental unemployment benefits. Nonresidents state tax forms Surviving spouse Life insurance proceeds paid to, Surviving spouse. Nonresidents state tax forms Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Nonresidents state tax forms Tax Counseling for the Elderly, Volunteer tax counseling. Nonresidents state tax forms Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Nonresidents state tax forms Terminal illness, Exclusion for terminal illness. Nonresidents state tax forms Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Nonresidents state tax forms Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Nonresidents state tax forms Tour guides, free tours for, Free tour. Nonresidents state tax forms Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Nonresidents state tax forms , Repayment of benefits. Nonresidents state tax forms Transferable property, Transferable property. Nonresidents state tax forms Transit passes, Transportation, Transit pass. Nonresidents state tax forms Travel agencies Free tour to organizer of group of tourists, Free tour. Nonresidents state tax forms Travel and transportation expenses Free tours from travel agencies, Free tour. Nonresidents state tax forms Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Nonresidents state tax forms School children, transporting of, Transporting school children. Nonresidents state tax forms Trusts Grantor trusts, Grantor trust. Nonresidents state tax forms Income, Estate and trust income. Nonresidents state tax forms Tuition program, qualified (QTP), Qualified tuition program (QTP). Nonresidents state tax forms Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Nonresidents state tax forms V VA payments, VA payments. Nonresidents state tax forms Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Nonresidents state tax forms Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Nonresidents state tax forms Employer-provided, Employer-provided vehicles. Nonresidents state tax forms Veterans benefits, Veterans' benefits. Nonresidents state tax forms Disability compensation, Retroactive VA determination. Nonresidents state tax forms Retroactive VA determination, Retroactive VA determination. Nonresidents state tax forms Special statute of limitations. Nonresidents state tax forms , Special statute of limitations. Nonresidents state tax forms Viatical settlements, Viatical settlement. Nonresidents state tax forms Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Nonresidents state tax forms Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Nonresidents state tax forms W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Nonresidents state tax forms Winter energy payments, Payments to reduce cost of winter energy. Nonresidents state tax forms Withholding Barter exchange transactions, Backup withholding. Nonresidents state tax forms Unemployment compensation, Tax withholding. Nonresidents state tax forms Work-training programs, Work-training program. Nonresidents state tax forms Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Nonresidents state tax forms , Worksheet 1. Nonresidents state tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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Oklahoma City, OK

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The Nonresidents State Tax Forms

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