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Www hrblock Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Www hrblock Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Www hrblock , Withholding adjustment for nonresident alien employees. Www hrblock Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. Www hrblock Commodity wages, Commodity wages. Www hrblock Crew leaders, Crew Leaders, 10. Www hrblock Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. Www hrblock Depositing Taxes Lookback period, Lookback period. Www hrblock Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. Www hrblock Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. Www hrblock Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). Www hrblock Employers of farmworkers, 2. Www hrblock Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. Www hrblock F Farmworkers Crew leaders, Crew Leaders Defined, 2. Www hrblock Who Are Employees? Federal unemployment (FUTA) taxes, 10. Www hrblock Federal Unemployment (FUTA) Tax Forms 843, Form 843. Www hrblock 940, 10. Www hrblock Federal Unemployment (FUTA) Tax 943, 8. Www hrblock Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. Www hrblock W-4, Reminders, Form W-4. Www hrblock W-4(SP), Reminders, Form W-4. Www hrblock H H-2A visa holders, Compensation paid to H-2A visa holders. Www hrblock Household employees Employment tax withholding, Household employees. Www hrblock I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. Www hrblock Federal Income Tax Withholding Methods Wage bracket method, 13. Www hrblock Federal Income Tax Withholding Methods Who must withhold, 5. Www hrblock Federal Income Tax Withholding Independent contractor, 2. Www hrblock Who Are Employees? L Lookback period, Lookback period. Www hrblock N Noncash wages, Commodity wages. Www hrblock P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. Www hrblock Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. Www hrblock Reconciling Wage Reporting Forms S Share farmers, Share farmers. Www hrblock Social security and Medicare withholding, 4. Www hrblock Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). Www hrblock Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. Www hrblock T Tax help, How To Get Tax Help Taxpayer identification number, 1. Www hrblock Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. Www hrblock TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. Www hrblock Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. Www hrblock Supplemental wages, Supplemental wages. Www hrblock Prev  Up     Home   More Online Publications
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Www hrblock 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. Www hrblock Computer used in a home office. Www hrblock 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). Www hrblock You can claim the amount of expenses that is more than 2% of your adjusted gross income. Www hrblock You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Www hrblock Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. Www hrblock Generally, you apply the 2% limit after you apply any other deduction limit. Www hrblock 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. Www hrblock Deductions subject to the 2% limit are discussed in the following three categories. Www hrblock Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). Www hrblock Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). Www hrblock Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). Www hrblock Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Www hrblock 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. Www hrblock An expense is ordinary if it is common and accepted in your trade, business, or profession. Www hrblock An expense is necessary if it is appropriate and helpful to your business. Www hrblock An expense does not have to be required to be considered necessary. Www hrblock You may be able to deduct the following items as unreimbursed employee expenses. Www hrblock Business bad debt of an employee. Www hrblock Business liability insurance premiums. Www hrblock Damages paid to a former employer for breach of an employment contract. Www hrblock Depreciation on a computer your employer requires you to use in your work. Www hrblock Dues to a chamber of commerce if membership helps you do your job. Www hrblock Dues to professional societies. Www hrblock Educator expenses. Www hrblock Home office or part of your home used regularly and exclusively in your work. Www hrblock Job search expenses in your present occupation. Www hrblock Laboratory breakage fees. Www hrblock Legal fees related to your job. Www hrblock Licenses and regulatory fees. Www hrblock Malpractice insurance premiums. Www hrblock Medical examinations required by an employer. Www hrblock Occupational taxes. Www hrblock Passport for a business trip. Www hrblock Repayment of an income aid payment received under an employer's plan. Www hrblock Research expenses of a college professor. Www hrblock Rural mail carriers' vehicle expenses. Www hrblock Subscriptions to professional journals and trade magazines related to your work. Www hrblock Tools and supplies used in your work. Www hrblock Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. Www hrblock Union dues and expenses. Www hrblock Work clothes and uniforms if required and not suitable for everyday use. Www hrblock Work-related education. Www hrblock Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. Www hrblock 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. Www hrblock 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. Www hrblock Example. Www hrblock You make a bona fide loan to the corporation you work for. Www hrblock It fails to pay you back. Www hrblock You had to make the loan in order to keep your job. Www hrblock You have a business bad debt as an employee. Www hrblock More information. Www hrblock   For more information on business bad debts, see chapter 10 in Publication 535. Www hrblock For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. Www hrblock Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Www hrblock 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. Www hrblock 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. Www hrblock For the convenience of your employer. Www hrblock   This means that your use of the computer is for a substantial business reason of your employer. Www hrblock You must consider all facts in making this determination. Www hrblock Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. Www hrblock Required as a condition of your employment. Www hrblock   This means that you cannot properly perform your duties without the computer. Www hrblock Whether you can properly perform your duties without it depends on all the facts and circumstances. Www hrblock It is not necessary that your employer explicitly requires you to use your computer. Www hrblock But neither is it enough that your employer merely states that your use of the item is a condition of your employment. Www hrblock Example. Www hrblock You are an engineer with an engineering firm. Www hrblock You occasionally take work home at night rather than work late at the office. Www hrblock You own and use a computer that is similar to the one you use at the office to complete your work at home. Www hrblock 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. Www hrblock Which depreciation method to use. Www hrblock   The depreciation method you use depends on whether you meet the more-than-50%-use test. Www hrblock More-than-50%-use test met. Www hrblock   You meet this test if you use the computer more than 50% in your work. Www hrblock If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). Www hrblock In addition, you may be able to take the section 179 deduction for the year you place the item in service. Www hrblock More-than-50%-use test not met. Www hrblock   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). Www hrblock You also cannot claim the section 179 deduction. Www hrblock (But if you use your computer in a home office, see the exception below. Www hrblock ) Investment use. Www hrblock   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. Www hrblock However, you can combine your investment use with your work use in figuring your depreciation deduction. Www hrblock Exception for computer used in a home office. Www hrblock   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 . Www hrblock 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. Www hrblock You also may be able to take a section 179 deduction for the year you place the computer in service. Www hrblock See Computer used in a home office under How To Report, later. Www hrblock More information. Www hrblock   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. Www hrblock Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. Www hrblock Reporting your depreciation deduction. Www hrblock    See How To Report, later, for information about reporting a deduction for depreciation. Www hrblock You must keep records to prove your percentage of business and investment use. Www hrblock 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. Www hrblock Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Www hrblock Lobbying and political activities. Www hrblock    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Www hrblock See Lobbying Expenses under Nondeductible Expenses, later. Www hrblock 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. Www hrblock If you file Form 1040A, you can deduct these expenses on line 16. Www hrblock If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Www hrblock However, neither spouse can deduct more than $250 of his or her qualified expenses. Www hrblock Eligible educator. Www hrblock   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. Www hrblock Qualified expenses. Www hrblock   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. Www hrblock An ordinary expense is one that is common and accepted in your educational field. Www hrblock A necessary expense is one that is helpful and appropriate for your profession as an educator. Www hrblock An expense does not have to be required to be considered necessary. Www hrblock   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Www hrblock You must reduce your qualified expenses by the following amounts. Www hrblock Excludable U. Www hrblock S. Www hrblock series EE and I savings bond interest from Form 8815. Www hrblock Nontaxable qualified state tuition program earnings. Www hrblock Nontaxable earnings from Coverdell education savings accounts. Www hrblock Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. Www hrblock Educator expenses over limit. Www hrblock   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. Www hrblock 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. Www hrblock 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. Www hrblock The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Www hrblock Principal place of business. Www hrblock   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. Www hrblock   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. Www hrblock You should keep records that will give the information needed to figure the deduction according to these rules. Www hrblock Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. Www hrblock More information. Www hrblock   See Publication 587 for more detailed information and a worksheet for figuring the deduction. Www hrblock 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. Www hrblock 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. Www hrblock Employment and outplacement agency fees. Www hrblock    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Www hrblock Employer pays you back. Www hrblock   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. Www hrblock See Recoveries in Publication 525. Www hrblock Employer pays the employment agency. Www hrblock   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. Www hrblock Résumé. Www hrblock   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. Www hrblock Travel and transportation expenses. Www hrblock   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. Www hrblock You can deduct the travel expenses if the trip is primarily to look for a new job. Www hrblock 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. Www hrblock   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. Www hrblock    You can choose to use the standard mileage rate to figure your car expenses. Www hrblock The 2013 rate for business use of a vehicle is 56½ cents per mile. Www hrblock See Publication 463 for more information on travel and car expenses. Www hrblock Legal Fees You can deduct legal fees related to doing or keeping your job. Www hrblock 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. Www hrblock 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. Www hrblock 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. Www hrblock 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. Www hrblock 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. Www hrblock 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. Www hrblock 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. Www hrblock However, you cannot deduct the cost of travel as a form of education. Www hrblock 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. Www hrblock See chapter 4 of Publication 463 for more information. Www hrblock 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. Www hrblock You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Www hrblock For more information about depreciation, see Publication 946. Www hrblock 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. Www hrblock Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. Www hrblock Travel expenses. Www hrblock   Travel expenses are those incurred while traveling away from home for your employer. Www hrblock You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Www hrblock Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. Www hrblock   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. Www hrblock ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. Www hrblock   Travel expenses are discussed more fully in chapter 1 of Publication 463. Www hrblock Temporary work assignment. Www hrblock    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. Www hrblock Indefinite work assignment. Www hrblock   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. Www hrblock 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. Www hrblock Federal crime investigation and prosecution. Www hrblock   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. Www hrblock 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. Www hrblock   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. Www hrblock Armed Forces reservists traveling more than 100 miles from home. Www hrblock   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. Www hrblock 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. Www hrblock The balance, if any, is reported on Schedule A. Www hrblock   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. Www hrblock   For more information on travel expenses, see Publication 463. Www hrblock Local transportation expenses. Www hrblock   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. Www hrblock They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Www hrblock   You can choose to use the standard mileage rate to figure your car expenses. Www hrblock The 2013 rate for business use of a vehicle is 56½ cents per mile. Www hrblock    In general, the costs of commuting between your residence and your place of business are nondeductible. Www hrblock Work at two places in a day. Www hrblock   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. Www hrblock Temporary work location. Www hrblock   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. Www hrblock The work location is outside the metropolitan area where you live and normally work. Www hrblock You have at least one regular work location (other than your home) for the same trade or business. Www hrblock (If this applies, the distance between your home and the temporary work location does not matter. Www hrblock )   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. Www hrblock 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. Www hrblock 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. Www hrblock For more information, see chapter 1 of Publication 463. Www hrblock Home office. Www hrblock   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. Www hrblock (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. Www hrblock ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. Www hrblock Meals and entertainment. Www hrblock   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. Www hrblock 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. Www hrblock   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. Www hrblock You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. Www hrblock Meals when subject to “hours of service” limits. Www hrblock   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. Www hrblock You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. Www hrblock Gift expenses. Www hrblock   You can generally deduct up to $25 of business gifts you give to any one individual during the year. Www hrblock The following items do not count toward the $25 limit. Www hrblock Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. Www hrblock Signs, racks, and promotional materials to be displayed on the business premises of the recipient. Www hrblock Local lodging. Www hrblock   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. Www hrblock   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. Www hrblock Additional information. Www hrblock    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. Www hrblock Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Www hrblock You can also deduct assessments for benefit payments to unemployed union members. Www hrblock However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Www hrblock Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. Www hrblock You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Www hrblock See Lobbying Expenses under Nondeductible Expenses, later. Www hrblock Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Www hrblock You must wear them as a condition of your employment. Www hrblock The clothes are not suitable for everyday wear. Www hrblock It is not enough that you wear distinctive clothing. Www hrblock The clothing must be specifically required by your employer. Www hrblock Nor is it enough that you do not, in fact, wear your work clothes away from work. Www hrblock The clothing must not be suitable for taking the place of your regular clothing. Www hrblock 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. Www hrblock ). Www hrblock Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Www hrblock 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. Www hrblock Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Www hrblock Protective clothing. Www hrblock   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. Www hrblock   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. Www hrblock Military uniforms. Www hrblock   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Www hrblock 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. Www hrblock In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Www hrblock   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. Www hrblock   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. Www hrblock However, you can deduct the cost of insignia, shoulder boards, and related items. Www hrblock    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Www hrblock 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. Www hrblock It maintains or improves skills required in your present work. Www hrblock 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. Www hrblock 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. Www hrblock If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. Www hrblock 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. Www hrblock Travel as education. Www hrblock   You cannot deduct the cost of travel that in itself constitutes a form of education. Www hrblock 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. Www hrblock More information. Www hrblock    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. Www hrblock 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. Www hrblock Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Www hrblock Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Www hrblock Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Www hrblock These fees include the cost of tax preparation software programs and tax publications. Www hrblock They also include any fee you paid for electronic filing of your return. Www hrblock See Tax preparation fees under How To Report, later. Www hrblock Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. Www hrblock 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. Www hrblock 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. Www hrblock These other expenses include the following items. Www hrblock Appraisal fees for a casualty loss or charitable contribution. Www hrblock Casualty and theft losses from property used in performing services as an employee. Www hrblock Clerical help and office rent in caring for investments. Www hrblock Depreciation on home computers used for investments. Www hrblock Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. Www hrblock Fees to collect interest and dividends. Www hrblock Hobby expenses, but generally not more than hobby income. Www hrblock Indirect miscellaneous deductions from pass-through entities. Www hrblock Investment fees and expenses. Www hrblock Legal fees related to producing or collecting taxable income or getting tax advice. Www hrblock Loss on deposits in an insolvent or bankrupt financial institution. Www hrblock Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. Www hrblock Repayments of income. Www hrblock Repayments of social security benefits. Www hrblock Safe deposit box rental, except for storing jewelry and other personal effects. Www hrblock Service charges on dividend reinvestment plans. Www hrblock Tax advice fees. Www hrblock Trustee's fees for your IRA, if separately billed and paid. Www hrblock If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. Www hrblock Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Www hrblock 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. Www hrblock First report the loss in Section B of Form 4684, Casualties and Thefts. Www hrblock You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Www hrblock 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. Www hrblock For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Www hrblock 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. Www hrblock 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. Www hrblock The fees are deductible on the return for the year in which you paid them. Www hrblock For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. Www hrblock 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). Www hrblock You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Www hrblock But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. Www hrblock For more information on depreciation, see Publication 946. Www hrblock 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. Www hrblock Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Www hrblock 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. Www hrblock For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Www hrblock 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. Www hrblock But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Www hrblock You must add the fee to the cost of the property. Www hrblock You cannot deduct the fee you pay to a broker to sell securities. Www hrblock You can use the fee only to figure gain or loss from the sale. Www hrblock See the instructions for Schedule D (Form 1040) for information on how to report the fee. Www hrblock Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Www hrblock A hobby is not a business because it is not carried on to make a profit. Www hrblock See Not-for-Profit Activities in chapter 1 of Publication 535. Www hrblock Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Www hrblock Deductions of pass-through entities are passed through to the partners or shareholders. Www hrblock The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Www hrblock Example. Www hrblock You are a member of an investment club that is formed solely to invest in securities. Www hrblock The club is treated as a partnership. Www hrblock The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Www hrblock In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Www hrblock 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. Www hrblock Publicly offered mutual funds. Www hrblock   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Www hrblock 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. Www hrblock   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). Www hrblock This net figure is the amount you report on your return as income. Www hrblock You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Www hrblock Information returns. Www hrblock   You should receive information returns from pass-through entities. Www hrblock Partnerships and S corporations. Www hrblock   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. Www hrblock Nonpublicly offered mutual funds. Www hrblock   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. Www hrblock You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Www hrblock 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. Www hrblock 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. Www hrblock 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. Www hrblock 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. Www hrblock You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). Www hrblock See Tax Preparation Fees, earlier. Www hrblock Unlawful discrimination claims. Www hrblock   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. Www hrblock S. Www hrblock Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. Www hrblock 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. Www hrblock See Publication 525 for more information. Www hrblock Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Www hrblock 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. Www hrblock If elected, the casualty loss is subject to certain deduction limitations. Www hrblock The election is made on Form 4684. Www hrblock Once you make this choice, you cannot change it without IRS approval. Www hrblock If none of the deposit is federally insured, you can deduct the loss in either of the following ways. Www hrblock As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). Www hrblock 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. Www hrblock 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. Www hrblock As a casualty loss. Www hrblock Report it on Form 4684 first and then on Schedule A (Form 1040). Www hrblock See Publication 547 for details. Www hrblock As a nonbusiness bad debt. Www hrblock Report it on Schedule D (Form 1040). Www hrblock If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. Www hrblock Exception. Www hrblock   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. Www hrblock For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. Www hrblock Actual loss different from estimated loss. Www hrblock   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. Www hrblock See Recoveries in Publication 525. Www hrblock If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. Www hrblock Choice not made. Www hrblock   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. Www hrblock See Nonbusiness Bad Debts in chapter 4 of Publication 550. Www hrblock 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. Www hrblock For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Www hrblock 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. Www hrblock If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Www hrblock If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Www hrblock 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. Www hrblock 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. Www hrblock The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. Www hrblock 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). Www hrblock If the deduction is more than $3,000, you will have to use a special computation to figure your tax. Www hrblock See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. Www hrblock 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. Www hrblock You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Www hrblock Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Www hrblock 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. Www hrblock 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. Www hrblock Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Www hrblock They are not subject to the 2% limit. Www hrblock Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Www hrblock List of Deductions Amortizable premium on taxable bonds. Www hrblock Casualty and theft losses from income-producing property. Www hrblock Federal estate tax on income in respect of a decedent. Www hrblock Gambling losses up to the amount of gambling winnings. Www hrblock Impairment-related work expenses of persons with disabilities. Www hrblock Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Www hrblock Losses from Ponzi-type investment schemes. Www hrblock Repayments of more than $3,000 under a claim of right. Www hrblock Unrecovered investment in an annuity. Www hrblock 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. Www hrblock You can elect to amortize the premium on taxable bonds. Www hrblock The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Www hrblock Pre-1998 election to amortize bond premium. Www hrblock   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. Www hrblock Bonds acquired after October 22, 1986, and before 1988. Www hrblock   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. Www hrblock Bonds acquired before October 23, 1986. Www hrblock   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. Www hrblock Deduction for excess premium. Www hrblock   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. Www hrblock If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. Www hrblock 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. Www hrblock 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. Www hrblock    Pre-1998 choice to amortize bond premium. Www hrblock 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. Www hrblock More information. Www hrblock    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. Www hrblock 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). Www hrblock First report the loss in Section B of Form 4684. Www hrblock You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Www hrblock 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. Www hrblock For more information on casualty and theft losses, see Publication 547. Www hrblock 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. Www hrblock 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. Www hrblock See Publication 559 for information about figuring the amount of this deduction. Www hrblock 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. Www hrblock You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Www hrblock You cannot deduct gambling losses that are more than your winnings. Www hrblock Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). Www hrblock You cannot reduce your gambling winnings by your gambling losses and report the difference. Www hrblock 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. Www hrblock Therefore, your records should show your winnings separately from your losses. Www hrblock Diary of winnings and losses. Www hrblock You must keep an accurate diary or similar record of your losses and winnings. Www hrblock Your diary should contain at least the following information. Www hrblock The date and type of your specific wager or wagering activity. Www hrblock The name and address or location of the gambling establishment. Www hrblock The names of other persons present with you at the gambling establishment. Www hrblock The amount(s) you won or lost. Www hrblock Proof of winnings and losses. Www hrblock   In addition to your diary, you should also have other documentation. Www hrblock 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. Www hrblock   For specific wagering transactions, you can use the following items to support your winnings and losses. Www hrblock    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. Www hrblock They are not all-inclusive. Www hrblock Your tax liability depends on your particular facts and circumstances. Www hrblock Keno. Www hrblock   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. Www hrblock Slot machines. Www hrblock   A record of the machine number and all winnings by date and time the machine was played. Www hrblock Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. Www hrblock ). Www hrblock   The number of the table at which you were playing. Www hrblock Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. Www hrblock Bingo. Www hrblock   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Www hrblock Supplemental records include any receipts from the casino, parlor, etc. Www hrblock Racing (horse, harness, dog, etc. Www hrblock ). Www hrblock   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Www hrblock Supplemental records include unredeemed tickets and payment records from the racetrack. Www hrblock Lotteries. Www hrblock   A record of ticket purchases, dates, winnings, and losses. Www hrblock Supplemental records include unredeemed tickets, payment slips, and winnings statements. Www hrblock 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. Www hrblock 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. Www hrblock Example. Www hrblock You are blind. Www hrblock You must use a reader to do your work. Www hrblock 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. Www hrblock The reader's services are only for your work. Www hrblock You can deduct your expenses for the reader as impairment-related work expenses. Www hrblock Self-employed. Www hrblock   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. Www hrblock See Impairment-related work expenses. Www hrblock , later under How To Report. Www hrblock 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. Www hrblock S. Www hrblock trade or business). Www hrblock It is not subject to the passive activity limitations. Www hrblock 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. Www hrblock See Publication 463 for more information. Www hrblock 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. Www hrblock If you are an employee, complete Form 2106 or Form 2106-EZ. Www hrblock See Publication 463 for more information. Www hrblock 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. Www hrblock You figure the deductible loss in Section B of Form 4684. Www hrblock 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. Www hrblock Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Www hrblock You do not need to complete Appendix A. Www hrblock See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. Www hrblock 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. Www hrblock See Repayments in Publication 525 for more information. Www hrblock 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. Www hrblock 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. Www hrblock See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. Www hrblock Nondeductible Expenses You cannot deduct the following expenses. Www hrblock List of Nondeductible Expenses Adoption expenses. Www hrblock Broker's commissions. Www hrblock Burial or funeral expenses, including the cost of a cemetery lot. Www hrblock Campaign expenses. Www hrblock Capital expenses. Www hrblock Check-writing fees. Www hrblock Club dues. Www hrblock Commuting expenses. Www hrblock Fees and licenses, such as car licenses, marriage licenses, and dog tags. Www hrblock Fines and penalties, such as parking tickets. Www hrblock Health spa expenses. Www hrblock Hobby losses—but see Hobby Expenses, earlier. Www hrblock Home repairs, insurance, and rent. Www hrblock Home security system. Www hrblock Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. Www hrblock Investment-related seminars. Www hrblock Life insurance premiums paid by the insured. Www hrblock Lobbying expenses. Www hrblock Losses from the sale of your home, furniture, personal car, etc. Www hrblock Lost or misplaced cash or property. Www hrblock Lunches with co-workers. Www hrblock Meals while working late. Www hrblock Medical expenses as business expenses other than medical examinations required by your employer. Www hrblock Personal disability insurance premiums. Www hrblock Personal legal expenses. Www hrblock Personal, living, or family expenses. Www hrblock Political contributions. Www hrblock Professional accreditation fees. Www hrblock Professional reputation, expenses to improve. Www hrblock Relief fund contributions. Www hrblock Residential telephone line. Www hrblock Stockholders' meeting, expenses of attending. Www hrblock Tax-exempt income, expenses of earning or collecting. Www hrblock The value of wages never received or lost vacation time. Www hrblock Travel expenses for another individual. Www hrblock Voluntary unemployment benefit fund contributions. Www hrblock Wristwatches. Www hrblock Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. Www hrblock For details, see Form 8839, Qualified Adoption Expenses. Www hrblock Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. Www hrblock Instead, these fees must be added to the taxpayer's cost of the securities. Www hrblock Commissions paid on the sale are deductible as business expenses only by dealers. Www hrblock Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Www hrblock These include qualification and registration fees for primary elections. Www hrblock Legal fees. Www hrblock   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Www hrblock 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. Www hrblock If you use such property in your work, you may be able to take a depreciation deduction. Www hrblock See Publication 946. Www hrblock If the property is a car used in your work, also see Publication 463. Www hrblock 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. Www hrblock Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Www hrblock This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Www hrblock 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. Www hrblock Dues paid to airline, hotel, and luncheon clubs are not deductible. Www hrblock Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Www hrblock 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. Www hrblock Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Www hrblock This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Www hrblock Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Www hrblock 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. Www hrblock Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Www hrblock However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Www hrblock See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. Www hrblock Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Www hrblock Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Www hrblock You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Www hrblock See Publication 504, Divorced or Separated Individuals, for information on alimony. Www hrblock Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Www hrblock 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. Www hrblock Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Www hrblock Covered executive branch official. Www hrblock   A covered executive branch official, for the purpose of (4) above, is any of the following officials. Www hrblock The President. Www hrblock The Vice President. Www hrblock 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. Www hrblock 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. Www hrblock Dues used for lobbying. Www hrblock   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. Www hrblock Exceptions. Www hrblock   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. Www hrblock You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). Www hrblock An Indian tribal government is considered a local council or similar governing body. Www hrblock 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). Www hrblock 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. Www hrblock Payments by the other person to you for lobbying activities cannot be deducted. Www hrblock Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Www hrblock 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. Www hrblock See Publication 547. Www hrblock Example. Www hrblock A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Www hrblock The diamond falls from the ring and is never found. Www hrblock The loss of the diamond is a casualty. Www hrblock Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Www hrblock See Publication 463 for information on deductible expenses while traveling away from home. Www hrblock Meals While Working Late You cannot deduct the cost of meals while working late. Www hrblock 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. Www hrblock See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. Www hrblock Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Www hrblock Custody of children. Www hrblock Breach of promise to marry suit. Www hrblock Civil or criminal charges resulting from a personal relationship. Www hrblock Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). Www hrblock For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Www hrblock Preparation of a title (or defense or perfection of a title). Www hrblock Preparation of a will. Www hrblock Property claims or property settlement in a divorce. Www hrblock You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Www hrblock Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Www hrblock Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Www hrblock Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Www hrblock Accounting certificate fees paid for the initial right to practice accounting. Www hrblock Bar exam fees and incidental expenses in securing initial admission to the bar. Www hrblock Medical and dental license fees paid to get initial licensing. Www hrblock Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Www hrblock 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. Www hrblock 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. Www hrblock 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. Www hrblock You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Www hrblock Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Www hrblock You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. Www hrblock If you have expenses to p