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1040ez Instruction Booklet

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1040ez Instruction Booklet

1040ez instruction booklet 33. 1040ez instruction booklet   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). 1040ez instruction booklet This chapter explains the following. 1040ez instruction booklet Who qualifies for the credit for the elderly or the disabled. 1040ez instruction booklet How to claim the credit. 1040ez instruction booklet You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. 1040ez instruction booklet Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 1040ez instruction booklet You are a qualified individual. 1040ez instruction booklet Your income is not more than certain limits. 1040ez instruction booklet You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. 1040ez instruction booklet Use Figure 33-A first to see if you are a qualified individual. 1040ez instruction booklet If you are, go to Table 33-1 to make sure your income is not too high to take the credit. 1040ez instruction booklet You can take the credit only if you file Form 1040 or Form 1040A. 1040ez instruction booklet You cannot take the credit if you file Form 1040EZ. 1040ez instruction booklet Qualified Individual You are a qualified individual for this credit if you are a U. 1040ez instruction booklet S. 1040ez instruction booklet citizen or resident alien, and either of the following applies. 1040ez instruction booklet You were age 65 or older at the end of 2013. 1040ez instruction booklet You were under age 65 at the end of 2013 and all three of the following statements are true. 1040ez instruction booklet You retired on permanent and total disability (explained later). 1040ez instruction booklet You received taxable disability income for 2013. 1040ez instruction booklet On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040ez instruction booklet Age 65. 1040ez instruction booklet   You are considered to be age 65 on the day before your 65th birthday. 1040ez instruction booklet Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040ez instruction booklet U. 1040ez instruction booklet S. 1040ez instruction booklet Citizen or Resident Alien You must be a U. 1040ez instruction booklet S. 1040ez instruction booklet citizen or resident alien (or be treated as a resident alien) to take the credit. 1040ez instruction booklet Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040ez instruction booklet Exceptions. 1040ez instruction booklet   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040ez instruction booklet S. 1040ez instruction booklet citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040ez instruction booklet S. 1040ez instruction booklet resident alien. 1040ez instruction booklet If you make that choice, both you and your spouse are taxed on your worldwide incomes. 1040ez instruction booklet If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 1040ez instruction booklet S. 1040ez instruction booklet citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040ez instruction booklet S. 1040ez instruction booklet resident alien for the entire year. 1040ez instruction booklet In that case, you may be allowed to take the credit. 1040ez instruction booklet For information on these choices, see chapter 1 of Publication 519, U. 1040ez instruction booklet S. 1040ez instruction booklet Tax Guide for Aliens. 1040ez instruction booklet Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 1040ez instruction booklet However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 1040ez instruction booklet Head of household. 1040ez instruction booklet   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. 1040ez instruction booklet See Head of Household in chapter 2 for the tests you must meet. 1040ez instruction booklet Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). 1040ez instruction booklet You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. 1040ez instruction booklet Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040ez instruction booklet If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 1040ez instruction booklet Permanent and total disability. 1040ez instruction booklet    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040ez instruction booklet A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 1040ez instruction booklet See Physician's statement , later. 1040ez instruction booklet Substantial gainful activity. 1040ez instruction booklet   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 1040ez instruction booklet Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 1040ez instruction booklet   Substantial gainful activity is not work you do to take care of yourself or your home. 1040ez instruction booklet It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040ez instruction booklet However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040ez instruction booklet    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040ez instruction booklet Sheltered employment. 1040ez instruction booklet   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 1040ez instruction booklet These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 1040ez instruction booklet   Compared to commercial employment, pay is lower for sheltered employment. 1040ez instruction booklet Therefore, one usually does not look for sheltered employment if he or she can get other employment. 1040ez instruction booklet The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 1040ez instruction booklet Physician's statement. 1040ez instruction booklet   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 1040ez instruction booklet You can use the statement in the Instructions for Schedule R. 1040ez instruction booklet    Figure 33-A. 1040ez instruction booklet Are You a Qualified Individual? This image is too large to be displayed in the current screen. 1040ez instruction booklet Please click the link to view the image. 1040ez instruction booklet Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 1040ez instruction booklet Veterans. 1040ez instruction booklet   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 1040ez instruction booklet VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040ez instruction booklet You can get this form from your local VA regional office. 1040ez instruction booklet Physician's statement obtained in earlier year. 1040ez instruction booklet   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 1040ez instruction booklet For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 1040ez instruction booklet If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 1040ez instruction booklet   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. 1040ez instruction booklet Table 33-1. 1040ez instruction booklet Income Limits IF your filing status is . 1040ez instruction booklet . 1040ez instruction booklet . 1040ez instruction booklet THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. 1040ez instruction booklet . 1040ez instruction booklet . 1040ez instruction booklet   Your adjusted gross income (AGI)* is equal to or more than. 1040ez instruction booklet . 1040ez instruction booklet . 1040ez instruction booklet     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040ez instruction booklet . 1040ez instruction booklet . 1040ez instruction booklet   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. 1040ez instruction booklet Disability income. 1040ez instruction booklet   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040ez instruction booklet Disability income must meet both of the following requirements. 1040ez instruction booklet It must be paid under your employer's accident or health plan or pension plan. 1040ez instruction booklet It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. 1040ez instruction booklet Payments that are not disability income. 1040ez instruction booklet   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040ez instruction booklet Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 1040ez instruction booklet   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 1040ez instruction booklet Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 1040ez instruction booklet Income Limits To determine if you can claim the credit, you must consider two income limits. 1040ez instruction booklet The first limit is the amount of your adjusted gross income (AGI). 1040ez instruction booklet The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 1040ez instruction booklet The limits are shown in Table 33-1. 1040ez instruction booklet If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 1040ez instruction booklet See How to Claim the Credit , later. 1040ez instruction booklet If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. 1040ez instruction booklet How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. 1040ez instruction booklet Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). 1040ez instruction booklet If you want the IRS to figure your tax, see chapter 30. 1040ez instruction booklet Form 1040. 1040ez instruction booklet   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. 1040ez instruction booklet Form 1040A. 1040ez instruction booklet   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. 1040ez instruction booklet Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. 1040ez instruction booklet Next, fill out Schedule R, Part III. 1040ez instruction booklet If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. 1040ez instruction booklet If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. 1040ez instruction booklet For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. 1040ez instruction booklet Limit on credit. 1040ez instruction booklet   The amount of the credit you can claim is generally limited to the amount of your tax. 1040ez instruction booklet Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 1040ez instruction booklet Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Nebraska

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Lincoln  100 Centennial Mall N.
Lincoln, NE 68508 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(402) 473-4680 
Norfolk  208 N. Fifth St.
Norfolk, NE 68701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(402) 371-1503 
North Platte  300 E. Third St.
North Platte, NE 69101 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be closed 4/28 - 4/30**

 

Services Provided

(308) 532-8810 
Omaha  1616 Capitol Ave.
Omaha, NE 68102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(402) 233-7232
Scottsbluff  2001 Broadway 
Scottsbluff, NE 69361 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(308) 635-3435 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (402) 233-7272 in Omaha or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1616 Capitol Avenue
Omaha, NE 68102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040ez Instruction Booklet

1040ez instruction booklet Part Five -   Standard Deduction and Itemized Deductions After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. 1040ez instruction booklet You can subtract either the standard deduction or itemized deductions. 1040ez instruction booklet Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). 1040ez instruction booklet The ten chapters in this part discuss the standard deduction, each itemized deduction, and a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. 1040ez instruction booklet See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. 1040ez instruction booklet Table of Contents 20. 1040ez instruction booklet   Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. 1040ez instruction booklet Married persons who filed separate returns. 1040ez instruction booklet 21. 1040ez instruction booklet   Medical and Dental ExpensesWhat's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 1040ez instruction booklet How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons 22. 1040ez instruction booklet   TaxesIntroductionIndian tribal government. 1040ez instruction booklet Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. 1040ez instruction booklet Real Estate TaxesReal estate taxes for prior years. 1040ez instruction booklet Examples. 1040ez instruction booklet Form 1099-S. 1040ez instruction booklet Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. 1040ez instruction booklet   Interest ExpenseIntroduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. 1040ez instruction booklet Mortgage proceeds used for business or investment. 1040ez instruction booklet 24. 1040ez instruction booklet   ContributionsIntroduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. 1040ez instruction booklet Household items. 1040ez instruction booklet Deduction more than $500. 1040ez instruction booklet Form 1098-C. 1040ez instruction booklet Filing deadline approaching and still no Form 1098-C. 1040ez instruction booklet Exception 1—vehicle used or improved by organization. 1040ez instruction booklet Exception 2—vehicle given or sold to needy individual. 1040ez instruction booklet Deduction $500 or less. 1040ez instruction booklet Right to use property. 1040ez instruction booklet Tangible personal property. 1040ez instruction booklet Future interest. 1040ez instruction booklet Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. 1040ez instruction booklet Text message. 1040ez instruction booklet Credit card. 1040ez instruction booklet Pay-by-phone account. 1040ez instruction booklet Stock certificate. 1040ez instruction booklet Promissory note. 1040ez instruction booklet Option. 1040ez instruction booklet Borrowed funds. 1040ez instruction booklet Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. 1040ez instruction booklet   Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. 1040ez instruction booklet Progressive deterioration. 1040ez instruction booklet Damage from corrosive drywall. 1040ez instruction booklet Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses 26. 1040ez instruction booklet   Car Expenses and Other Employee Business ExpensesWhat's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. 1040ez instruction booklet Parking fees. 1040ez instruction booklet Advertising display on car. 1040ez instruction booklet Car pools. 1040ez instruction booklet Hauling tools or instruments. 1040ez instruction booklet Union members' trips from a union hall. 1040ez instruction booklet Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. 1040ez instruction booklet Statutory employees. 1040ez instruction booklet Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. 1040ez instruction booklet   Tax Benefits for Work-Related EducationWhat's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. 1040ez instruction booklet Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping 28. 1040ez instruction booklet   Miscellaneous DeductionsWhat's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses 29. 1040ez instruction booklet   Limit on Itemized DeductionsIntroduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. 1040ez instruction booklet Prev  Up  Next   Home   More Online Publications