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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

2008 1040x

Ohio Tax Form 1040ezIrs 1040ez Form 2011Can I Still Do My 2012 Taxes1040ez File2011 1040ez FormAarp Tax Help1040ez Fillable10ezFiling 2012 Taxes Late OnlineTurbo State Tax FreeFree 1040 EzAmending 2010 TaxesFree 1040ez FilingFree Tax Return FilingFile Federal And State Taxes Online For FreeHow To File Taxes For FreeAmend Income Tax ReturnIrs GovFree Ez FileFree TaxesFiling 2010 Tax ReturnH&r Block Free Taxes1040 Estimated Tax FormFree Tax H&r BlockH&r Block Free State File2006 Tax SoftwareH&r Block Military1040ez Form 2012Amend 2011 Taxes1040 Ez FileFile 2006 Taxes For FreeFile Amended ReturnUnemployed Tax Filing1040ez EfileFree 1040ez OnlineAmended 2012 Tax ReturnFree Online Tax FilingHow Do I File My State Taxes Online For Free1040 Ez OnlineE-file State Taxes Only

2008 1040x

2008 1040x 4. 2008 1040x   Limit on Elective Deferrals Table of Contents Excess elective deferrals. 2008 1040x General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. 2008 1040x This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. 2008 1040x A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. 2008 1040x You can enter into more than one salary reduction agreement during a year. 2008 1040x More than one 403(b) account. 2008 1040x If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. 2008 1040x 403(b) plan and another retirement plan. 2008 1040x If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. 2008 1040x The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. 2008 1040x Roth contribution program. 2008 1040x   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. 2008 1040x Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. 2008 1040x   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. 2008 1040x For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. 2008 1040x Excess elective deferrals. 2008 1040x   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. 2008 1040x General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. 2008 1040x This limit applies without regard to community property laws. 2008 1040x 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. 2008 1040x If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. 2008 1040x To determine whether you have 15 years of service with your employer, see Years of Service , next. 2008 1040x Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. 2008 1040x How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. 2008 1040x You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. 2008 1040x If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. 2008 1040x Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. 2008 1040x Figuring Your Years of Service Take the following rules into account when figuring your years of service. 2008 1040x Status of employer. 2008 1040x   Your years of service include only periods during which your employer was a qualified employer. 2008 1040x Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. 2008 1040x Service with one employer. 2008 1040x   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. 2008 1040x Church employee. 2008 1040x   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. 2008 1040x For more information about church employees, see chapter 5. 2008 1040x Self-employed ministers. 2008 1040x   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. 2008 1040x Total years of service. 2008 1040x   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. 2008 1040x Example. 2008 1040x The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 2008 1040x Marsha began working with ABC schools in September 2009. 2008 1040x She has always worked full-time for each annual work period. 2008 1040x At the end of 2013, Marsha had 4. 2008 1040x 5 years of service with ABC Public Schools, as shown in Table 4-1. 2008 1040x Table 4-1. 2008 1040x Marsha's Years of Service Note. 2008 1040x This table shows how Marsha figures her years of service, as explained in the previous example. 2008 1040x Year Period Worked Portion of Work Period Years of Service 2009 Sept. 2008 1040x –Dec. 2008 1040x . 2008 1040x 5 year . 2008 1040x 5 year 2010 Feb. 2008 1040x –May . 2008 1040x 5 year 1 year Sept. 2008 1040x –Dec. 2008 1040x . 2008 1040x 5 year 2011 Feb. 2008 1040x –May . 2008 1040x 5 year 1 year Sept. 2008 1040x –Dec. 2008 1040x . 2008 1040x 5 year 2012 Feb. 2008 1040x –May . 2008 1040x 5 year 1 year Sept. 2008 1040x –Dec. 2008 1040x . 2008 1040x 5 year 2013 Feb. 2008 1040x –May . 2008 1040x 5 year 1 year Sept. 2008 1040x –Dec. 2008 1040x . 2008 1040x 5 year Total years of service 4. 2008 1040x 5 years Full-time or part-time. 2008 1040x   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. 2008 1040x When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. 2008 1040x Employer's annual work period. 2008 1040x   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. 2008 1040x Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. 2008 1040x Note. 2008 1040x You cannot accumulate more than 1 year of service in a 12-month period. 2008 1040x Example. 2008 1040x All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. 2008 1040x Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 2008 1040x Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. 2008 1040x Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. 2008 1040x In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. 2008 1040x How to compare. 2008 1040x   You can use any method that reasonably and accurately reflects the amount of work required. 2008 1040x For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. 2008 1040x   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. 2008 1040x Example. 2008 1040x An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. 2008 1040x   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. 2008 1040x Full year of service. 2008 1040x   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. 2008 1040x Example. 2008 1040x If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. 2008 1040x Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. 2008 1040x Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. 2008 1040x Full-time for part of the year. 2008 1040x   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 2008 1040x The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 2008 1040x Example. 2008 1040x Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). 2008 1040x The annual work period for the college is 8 months (February through May and July through October). 2008 1040x Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. 2008 1040x Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. 2008 1040x   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. 2008 1040x The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 2008 1040x Example. 2008 1040x Vance teaches one course at a local medical school. 2008 1040x He teaches 3 hours per week for two semesters. 2008 1040x Other faculty members at the same school teach 9 hours per week for two semesters. 2008 1040x The annual work period of the medical school is two semesters. 2008 1040x An instructor teaching 9 hours a week for two semesters is considered a full-time employee. 2008 1040x Given these facts, Vance has worked part-time for a full annual work period. 2008 1040x Vance has completed 1/3 of a year of service, figured as shown below. 2008 1040x Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. 2008 1040x   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. 2008 1040x   Figure the first fraction as though you had worked full-time for part of the annual work period. 2008 1040x The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 2008 1040x The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 2008 1040x   Figure the second fraction as though you had worked part-time for the entire annual work period. 2008 1040x The fraction is as follows: The numerator (top number) is the number of hours or days you worked. 2008 1040x The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 2008 1040x   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. 2008 1040x Example. 2008 1040x Maria, an attorney, teaches a course for one semester at a law school. 2008 1040x She teaches 3 hours per week. 2008 1040x The annual work period for teachers at the school is two semesters. 2008 1040x All full-time instructors at the school are required to teach 12 hours per week. 2008 1040x Based on these facts, Maria is employed part-time for part of the annual work period. 2008 1040x Her year of service for this year is determined by multiplying two fractions. 2008 1040x Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. 2008 1040x Example Floyd has figured his limit on annual additions. 2008 1040x The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. 2008 1040x Figuring Floyd's limit on elective deferrals. 2008 1040x   Floyd has been employed with his current employer for less than 15 years. 2008 1040x He is not eligible for the special 15-year increase. 2008 1040x Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. 2008 1040x Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. 2008 1040x Additionally, Floyd's employer does not offer a Roth contribution program. 2008 1040x Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. 2008 1040x Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. 2008 1040x Table 4-2. 2008 1040x Worksheet 1. 2008 1040x Maximum Amount Contributable (MAC) Note. 2008 1040x Use this worksheet to figure your MAC. 2008 1040x Part I. 2008 1040x Limit on Annual Additions     1. 2008 1040x Enter your includible compensation for your most recent year of service 1. 2008 1040x $70,475 2. 2008 1040x Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. 2008 1040x 52,000 3. 2008 1040x Enter the lesser of line 1 or line 2. 2008 1040x This is your limit on annual additions 3. 2008 1040x 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 2008 1040x     Part II. 2008 1040x Limit on Elective Deferrals     4. 2008 1040x Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 2008 1040x 17,500   Note. 2008 1040x If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 2008 1040x If not, enter zero (-0-) on line 16 and go to line 17. 2008 1040x     5. 2008 1040x Amount per year of service 5. 2008 1040x 5,000 6. 2008 1040x Enter your years of service 6. 2008 1040x   7. 2008 1040x Multiply line 5 by line 6 7. 2008 1040x   8. 2008 1040x Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 2008 1040x   9. 2008 1040x Subtract line 8 from line 7. 2008 1040x If zero or less, enter zero (-0-) 9. 2008 1040x   10. 2008 1040x Maximum increase in limit for long service 10. 2008 1040x 15,000 11. 2008 1040x Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 2008 1040x   12. 2008 1040x Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 2008 1040x   13. 2008 1040x Add lines 11 and 12 13. 2008 1040x   14. 2008 1040x Subtract line 13 from line 10 14. 2008 1040x   15. 2008 1040x Maximum additional contributions 15. 2008 1040x 3,000 16. 2008 1040x Enter the least of lines 9, 14, or 15. 2008 1040x This is your increase in the limit for long service 16. 2008 1040x -0- 17. 2008 1040x Add lines 4 and 16. 2008 1040x This is your limit on elective deferrals 17. 2008 1040x 17,500   Part III. 2008 1040x Maximum Amount Contributable     18. 2008 1040x If you had only nonelective contributions, enter the amount from line 3. 2008 1040x This is your MAC. 2008 1040x    If you had only elective deferrals, enter the lesser of lines 3 or 17. 2008 1040x This is your MAC. 2008 1040x    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 2008 1040x This is your MAC. 2008 1040x (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 2008 1040x ) 18. 2008 1040x $17,500 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP2005 Notice

 
We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.


What you need to do

  • Read your notice carefully.
  • You don't have to do anything.
  • You don't have to answer the notice.
  • If you have a payment plan for another IRS debt, keep making your payments.

You may want to...

  • Keep a copy of your notice for your files.
  • Contact us if you don't get a refund for any payment you made on the proposed changes we now aren't going to make.
  • Contact us by mail or by calling the toll free number on your notice with any questions we haven't answered below.

Answers to Common Questions

Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

What if I sent you a payment based on the changes you proposed?
You'll receive a refund check in 4 to 6 weeks as long as you owe no taxes or other debts we have to collect.

What if I petitioned the U.S. Tax Court?
Our Office of Chief Counsel will contact you about closing your petition.

What should I do if you close my case without changing my account and I think you closed it in error?
Please call the toll free number on your notice.

What should I do if I receive another notice or letter?
If the notice or letter is about this matter, pay no attention to it. If it's about another matter, read it carefully and follow its instructions.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

You can avoid future mistakes by:

  • keeping accurate and full records
  • waiting until you get all of your income statements to file your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all the income you received during the year on your tax return
  • following the instructions for your tax return on how to report income, expenses and deductions
  • filing an amended tax return if you receive any additional information after you've filed your return
Page Last Reviewed or Updated: 28-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2008 1040x

2008 1040x Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. 2008 1040x Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. 2008 1040x Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. 2008 1040x Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. 2008 1040x Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. 2008 1040x Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. 2008 1040x C Campaign contributions, Lobbying and political activities. 2008 1040x , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. 2008 1040x Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. 2008 1040x Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. 2008 1040x D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. 2008 1040x Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. 2008 1040x Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. 2008 1040x Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. 2008 1040x Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. 2008 1040x Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. 2008 1040x Educator Expenses, Eligible educator. 2008 1040x Employee business (see Employee business expenses) Entertainment, Meals and entertainment. 2008 1040x Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. 2008 1040x Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. 2008 1040x , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. 2008 1040x Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. 2008 1040x F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. 2008 1040x Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. 2008 1040x Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. 2008 1040x Form 4562 Depreciation and amortization, Reporting your depreciation deduction. 2008 1040x , Depreciation. 2008 1040x , Computer used in a home office. 2008 1040x Free tax services, Free help with your tax return. 2008 1040x Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. 2008 1040x State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. 2008 1040x Expenses, Home Office Principal place of business, Principal place of business. 2008 1040x Travel and transportation expenses, Home office. 2008 1040x I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. 2008 1040x K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. 2008 1040x Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. 2008 1040x , Lobbying Expenses, Exceptions. 2008 1040x Local transportation, Local transportation expenses. 2008 1040x Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. 2008 1040x Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. 2008 1040x P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. 2008 1040x , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. 2008 1040x Prosecution travel expenses, Federal crime investigation and prosecution. 2008 1040x Protective clothing, Protective clothing. 2008 1040x Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. 2008 1040x Computer used in a home office, Computer used in a home office. 2008 1040x Depreciation, Depreciation. 2008 1040x Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. 2008 1040x Impairment-related work expenses, Impairment-related work expenses. 2008 1040x Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. 2008 1040x Research expenses, Research Expenses of a College Professor Résumé, Résumé. 2008 1040x Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. 2008 1040x , Additional information. 2008 1040x Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. 2008 1040x Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. 2008 1040x Education, Travel as education. 2008 1040x Indefinite work assignments, Indefinite work assignment. 2008 1040x Job search, Travel and transportation expenses. 2008 1040x Local transportation, Local transportation expenses. 2008 1040x Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. 2008 1040x Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. 2008 1040x Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. 2008 1040x W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications