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2013 1040 Ez2013 1040 ez Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2013 1040 ez Tax questions. 2013 1040 ez Useful Items - You may want to see: What's New Standard mileage rate. 2013 1040 ez The 2013 rate for business use of a vehicle is 56½ cents per mile. 2013 1040 ez Reminders Future developments. 2013 1040 ez For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. 2013 1040 ez irs. 2013 1040 ez gov/pub529. 2013 1040 ez Photographs of missing children. 2013 1040 ez The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2013 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2013 1040 ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2013 1040 ez Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). 2013 1040 ez You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 2013 1040 ez This publication covers the following topics. 2013 1040 ez Deductions subject to the 2% limit. 2013 1040 ez Deductions not subject to the 2% limit. 2013 1040 ez Expenses you cannot deduct. 2013 1040 ez How to report your deductions. 2013 1040 ez Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. 2013 1040 ez These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. 2013 1040 ez Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. 2013 1040 ez Note. 2013 1040 ez Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. 2013 1040 ez You must keep records to verify your deductions. 2013 1040 ez You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. 2013 1040 ez For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. 2013 1040 ez Comments and suggestions. 2013 1040 ez We welcome your comments about this publication and your suggestions for future editions. 2013 1040 ez You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2013 1040 ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2013 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2013 1040 ez You can send your comments from www. 2013 1040 ez irs. 2013 1040 ez gov/formspubs. 2013 1040 ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 2013 1040 ez ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2013 1040 ez Ordering forms and publications. 2013 1040 ez Visit www. 2013 1040 ez irs. 2013 1040 ez gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2013 1040 ez Internal Revenue Service 1201 N. 2013 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2013 1040 ez If you have a tax question, check the information available on IRS. 2013 1040 ez gov or call 1-800-829-1040. 2013 1040 ez We cannot answer tax questions sent to either of the above addresses. 2013 1040 ez Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2013 1040 ez Prev Up Next Home More Online Publications
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