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Amend A 2011 Tax Return

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Amend A 2011 Tax Return

Amend a 2011 tax return 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. Amend a 2011 tax return Computer used in a home office. Amend a 2011 tax return 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). Amend a 2011 tax return You can claim the amount of expenses that is more than 2% of your adjusted gross income. Amend a 2011 tax return You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Amend a 2011 tax return Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. Amend a 2011 tax return Generally, you apply the 2% limit after you apply any other deduction limit. Amend a 2011 tax return 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. Amend a 2011 tax return Deductions subject to the 2% limit are discussed in the following three categories. Amend a 2011 tax return Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). Amend a 2011 tax return Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). Amend a 2011 tax return Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). Amend a 2011 tax return Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Amend a 2011 tax return 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. Amend a 2011 tax return An expense is ordinary if it is common and accepted in your trade, business, or profession. Amend a 2011 tax return An expense is necessary if it is appropriate and helpful to your business. Amend a 2011 tax return An expense does not have to be required to be considered necessary. Amend a 2011 tax return You may be able to deduct the following items as unreimbursed employee expenses. Amend a 2011 tax return Business bad debt of an employee. Amend a 2011 tax return Business liability insurance premiums. Amend a 2011 tax return Damages paid to a former employer for breach of an employment contract. Amend a 2011 tax return Depreciation on a computer your employer requires you to use in your work. Amend a 2011 tax return Dues to a chamber of commerce if membership helps you do your job. Amend a 2011 tax return Dues to professional societies. Amend a 2011 tax return Educator expenses. Amend a 2011 tax return Home office or part of your home used regularly and exclusively in your work. Amend a 2011 tax return Job search expenses in your present occupation. Amend a 2011 tax return Laboratory breakage fees. Amend a 2011 tax return Legal fees related to your job. Amend a 2011 tax return Licenses and regulatory fees. Amend a 2011 tax return Malpractice insurance premiums. Amend a 2011 tax return Medical examinations required by an employer. Amend a 2011 tax return Occupational taxes. Amend a 2011 tax return Passport for a business trip. Amend a 2011 tax return Repayment of an income aid payment received under an employer's plan. Amend a 2011 tax return Research expenses of a college professor. Amend a 2011 tax return Rural mail carriers' vehicle expenses. Amend a 2011 tax return Subscriptions to professional journals and trade magazines related to your work. Amend a 2011 tax return Tools and supplies used in your work. Amend a 2011 tax return Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. Amend a 2011 tax return Union dues and expenses. Amend a 2011 tax return Work clothes and uniforms if required and not suitable for everyday use. Amend a 2011 tax return Work-related education. Amend a 2011 tax return Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return Example. Amend a 2011 tax return You make a bona fide loan to the corporation you work for. Amend a 2011 tax return It fails to pay you back. Amend a 2011 tax return You had to make the loan in order to keep your job. Amend a 2011 tax return You have a business bad debt as an employee. Amend a 2011 tax return More information. Amend a 2011 tax return   For more information on business bad debts, see chapter 10 in Publication 535. Amend a 2011 tax return For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. Amend a 2011 tax return Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return For the convenience of your employer. Amend a 2011 tax return   This means that your use of the computer is for a substantial business reason of your employer. Amend a 2011 tax return You must consider all facts in making this determination. Amend a 2011 tax return Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. Amend a 2011 tax return Required as a condition of your employment. Amend a 2011 tax return   This means that you cannot properly perform your duties without the computer. Amend a 2011 tax return Whether you can properly perform your duties without it depends on all the facts and circumstances. Amend a 2011 tax return It is not necessary that your employer explicitly requires you to use your computer. Amend a 2011 tax return But neither is it enough that your employer merely states that your use of the item is a condition of your employment. Amend a 2011 tax return Example. Amend a 2011 tax return You are an engineer with an engineering firm. Amend a 2011 tax return You occasionally take work home at night rather than work late at the office. Amend a 2011 tax return You own and use a computer that is similar to the one you use at the office to complete your work at home. Amend a 2011 tax return 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. Amend a 2011 tax return Which depreciation method to use. Amend a 2011 tax return   The depreciation method you use depends on whether you meet the more-than-50%-use test. Amend a 2011 tax return More-than-50%-use test met. Amend a 2011 tax return   You meet this test if you use the computer more than 50% in your work. Amend a 2011 tax return If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). Amend a 2011 tax return In addition, you may be able to take the section 179 deduction for the year you place the item in service. Amend a 2011 tax return More-than-50%-use test not met. Amend a 2011 tax return   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). Amend a 2011 tax return You also cannot claim the section 179 deduction. Amend a 2011 tax return (But if you use your computer in a home office, see the exception below. Amend a 2011 tax return ) Investment use. Amend a 2011 tax return   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. Amend a 2011 tax return However, you can combine your investment use with your work use in figuring your depreciation deduction. Amend a 2011 tax return Exception for computer used in a home office. Amend a 2011 tax return   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 . Amend a 2011 tax return 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. Amend a 2011 tax return You also may be able to take a section 179 deduction for the year you place the computer in service. Amend a 2011 tax return See Computer used in a home office under How To Report, later. Amend a 2011 tax return More information. Amend a 2011 tax return   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. Amend a 2011 tax return Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. Amend a 2011 tax return Reporting your depreciation deduction. Amend a 2011 tax return    See How To Report, later, for information about reporting a deduction for depreciation. Amend a 2011 tax return You must keep records to prove your percentage of business and investment use. Amend a 2011 tax return 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. Amend a 2011 tax return Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Amend a 2011 tax return Lobbying and political activities. Amend a 2011 tax return    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Amend a 2011 tax return See Lobbying Expenses under Nondeductible Expenses, later. Amend a 2011 tax return 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. Amend a 2011 tax return If you file Form 1040A, you can deduct these expenses on line 16. Amend a 2011 tax return If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Amend a 2011 tax return However, neither spouse can deduct more than $250 of his or her qualified expenses. Amend a 2011 tax return Eligible educator. Amend a 2011 tax return   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. Amend a 2011 tax return Qualified expenses. Amend a 2011 tax return   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. Amend a 2011 tax return An ordinary expense is one that is common and accepted in your educational field. Amend a 2011 tax return A necessary expense is one that is helpful and appropriate for your profession as an educator. Amend a 2011 tax return An expense does not have to be required to be considered necessary. Amend a 2011 tax return   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Amend a 2011 tax return You must reduce your qualified expenses by the following amounts. Amend a 2011 tax return Excludable U. Amend a 2011 tax return S. Amend a 2011 tax return series EE and I savings bond interest from Form 8815. Amend a 2011 tax return Nontaxable qualified state tuition program earnings. Amend a 2011 tax return Nontaxable earnings from Coverdell education savings accounts. Amend a 2011 tax return Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. Amend a 2011 tax return Educator expenses over limit. Amend a 2011 tax return   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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Amend a 2011 tax return Principal place of business. Amend a 2011 tax return   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. Amend a 2011 tax return   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. Amend a 2011 tax return You should keep records that will give the information needed to figure the deduction according to these rules. Amend a 2011 tax return Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. Amend a 2011 tax return More information. Amend a 2011 tax return   See Publication 587 for more detailed information and a worksheet for figuring the deduction. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return Employment and outplacement agency fees. Amend a 2011 tax return    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Amend a 2011 tax return Employer pays you back. Amend a 2011 tax return   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. Amend a 2011 tax return See Recoveries in Publication 525. Amend a 2011 tax return Employer pays the employment agency. Amend a 2011 tax return   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. Amend a 2011 tax return Résumé. Amend a 2011 tax return   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. Amend a 2011 tax return Travel and transportation expenses. Amend a 2011 tax return   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. Amend a 2011 tax return You can deduct the travel expenses if the trip is primarily to look for a new job. Amend a 2011 tax return 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. Amend a 2011 tax return   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. Amend a 2011 tax return    You can choose to use the standard mileage rate to figure your car expenses. Amend a 2011 tax return The 2013 rate for business use of a vehicle is 56½ cents per mile. Amend a 2011 tax return See Publication 463 for more information on travel and car expenses. Amend a 2011 tax return Legal Fees You can deduct legal fees related to doing or keeping your job. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return However, you cannot deduct the cost of travel as a form of education. Amend a 2011 tax return 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. Amend a 2011 tax return See chapter 4 of Publication 463 for more information. Amend a 2011 tax return 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. Amend a 2011 tax return You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Amend a 2011 tax return For more information about depreciation, see Publication 946. Amend a 2011 tax return 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. Amend a 2011 tax return Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. Amend a 2011 tax return Travel expenses. Amend a 2011 tax return   Travel expenses are those incurred while traveling away from home for your employer. Amend a 2011 tax return You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Amend a 2011 tax return Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. Amend a 2011 tax return   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. Amend a 2011 tax return ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. Amend a 2011 tax return   Travel expenses are discussed more fully in chapter 1 of Publication 463. Amend a 2011 tax return Temporary work assignment. Amend a 2011 tax return    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. Amend a 2011 tax return Indefinite work assignment. Amend a 2011 tax return   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. Amend a 2011 tax return 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. Amend a 2011 tax return Federal crime investigation and prosecution. Amend a 2011 tax return   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. Amend a 2011 tax return 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. Amend a 2011 tax return   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. Amend a 2011 tax return Armed Forces reservists traveling more than 100 miles from home. Amend a 2011 tax return   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. Amend a 2011 tax return 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. Amend a 2011 tax return The balance, if any, is reported on Schedule A. Amend a 2011 tax return   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. Amend a 2011 tax return   For more information on travel expenses, see Publication 463. Amend a 2011 tax return Local transportation expenses. Amend a 2011 tax return   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. Amend a 2011 tax return They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Amend a 2011 tax return   You can choose to use the standard mileage rate to figure your car expenses. Amend a 2011 tax return The 2013 rate for business use of a vehicle is 56½ cents per mile. Amend a 2011 tax return    In general, the costs of commuting between your residence and your place of business are nondeductible. Amend a 2011 tax return Work at two places in a day. Amend a 2011 tax return   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. Amend a 2011 tax return Temporary work location. Amend a 2011 tax return   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. Amend a 2011 tax return The work location is outside the metropolitan area where you live and normally work. Amend a 2011 tax return You have at least one regular work location (other than your home) for the same trade or business. Amend a 2011 tax return (If this applies, the distance between your home and the temporary work location does not matter. Amend a 2011 tax return )   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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return For more information, see chapter 1 of Publication 463. Amend a 2011 tax return Home office. Amend a 2011 tax return   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. Amend a 2011 tax return (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. Amend a 2011 tax return ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. Amend a 2011 tax return Meals and entertainment. Amend a 2011 tax return   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. Amend a 2011 tax return 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. Amend a 2011 tax return   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. Amend a 2011 tax return You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. Amend a 2011 tax return Meals when subject to “hours of service” limits. Amend a 2011 tax return   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. Amend a 2011 tax return You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. Amend a 2011 tax return Gift expenses. Amend a 2011 tax return   You can generally deduct up to $25 of business gifts you give to any one individual during the year. Amend a 2011 tax return The following items do not count toward the $25 limit. Amend a 2011 tax return Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. Amend a 2011 tax return Signs, racks, and promotional materials to be displayed on the business premises of the recipient. Amend a 2011 tax return Local lodging. Amend a 2011 tax return   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. Amend a 2011 tax return   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. Amend a 2011 tax return Additional information. Amend a 2011 tax return    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. Amend a 2011 tax return Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Amend a 2011 tax return You can also deduct assessments for benefit payments to unemployed union members. Amend a 2011 tax return However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Amend a 2011 tax return Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. Amend a 2011 tax return You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Amend a 2011 tax return See Lobbying Expenses under Nondeductible Expenses, later. Amend a 2011 tax return Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Amend a 2011 tax return You must wear them as a condition of your employment. Amend a 2011 tax return The clothes are not suitable for everyday wear. Amend a 2011 tax return It is not enough that you wear distinctive clothing. Amend a 2011 tax return The clothing must be specifically required by your employer. Amend a 2011 tax return Nor is it enough that you do not, in fact, wear your work clothes away from work. Amend a 2011 tax return The clothing must not be suitable for taking the place of your regular clothing. Amend a 2011 tax return 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. Amend a 2011 tax return ). Amend a 2011 tax return Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Amend a 2011 tax return 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. Amend a 2011 tax return Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Amend a 2011 tax return Protective clothing. Amend a 2011 tax return   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. Amend a 2011 tax return   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. Amend a 2011 tax return Military uniforms. Amend a 2011 tax return   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Amend a 2011 tax return 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. Amend a 2011 tax return In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Amend a 2011 tax return   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. Amend a 2011 tax return   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. Amend a 2011 tax return However, you can deduct the cost of insignia, shoulder boards, and related items. Amend a 2011 tax return    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Amend a 2011 tax return 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. Amend a 2011 tax return It maintains or improves skills required in your present work. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. Amend a 2011 tax return 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. Amend a 2011 tax return Travel as education. Amend a 2011 tax return   You cannot deduct the cost of travel that in itself constitutes a form of education. Amend a 2011 tax return 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. Amend a 2011 tax return More information. Amend a 2011 tax return    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. Amend a 2011 tax return 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. Amend a 2011 tax return Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Amend a 2011 tax return Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Amend a 2011 tax return Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Amend a 2011 tax return These fees include the cost of tax preparation software programs and tax publications. Amend a 2011 tax return They also include any fee you paid for electronic filing of your return. Amend a 2011 tax return See Tax preparation fees under How To Report, later. Amend a 2011 tax return Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return These other expenses include the following items. Amend a 2011 tax return Appraisal fees for a casualty loss or charitable contribution. Amend a 2011 tax return Casualty and theft losses from property used in performing services as an employee. Amend a 2011 tax return Clerical help and office rent in caring for investments. Amend a 2011 tax return Depreciation on home computers used for investments. Amend a 2011 tax return Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. Amend a 2011 tax return Fees to collect interest and dividends. Amend a 2011 tax return Hobby expenses, but generally not more than hobby income. Amend a 2011 tax return Indirect miscellaneous deductions from pass-through entities. Amend a 2011 tax return Investment fees and expenses. Amend a 2011 tax return Legal fees related to producing or collecting taxable income or getting tax advice. Amend a 2011 tax return Loss on deposits in an insolvent or bankrupt financial institution. Amend a 2011 tax return Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. Amend a 2011 tax return Repayments of income. Amend a 2011 tax return Repayments of social security benefits. Amend a 2011 tax return Safe deposit box rental, except for storing jewelry and other personal effects. Amend a 2011 tax return Service charges on dividend reinvestment plans. Amend a 2011 tax return Tax advice fees. Amend a 2011 tax return Trustee's fees for your IRA, if separately billed and paid. Amend a 2011 tax return If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. Amend a 2011 tax return Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Amend a 2011 tax return 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. Amend a 2011 tax return First report the loss in Section B of Form 4684, Casualties and Thefts. Amend a 2011 tax return You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Amend a 2011 tax return 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. Amend a 2011 tax return For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return The fees are deductible on the return for the year in which you paid them. Amend a 2011 tax return For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. Amend a 2011 tax return 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). Amend a 2011 tax return You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Amend a 2011 tax return But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. Amend a 2011 tax return For more information on depreciation, see Publication 946. Amend a 2011 tax return 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. Amend a 2011 tax return Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Amend a 2011 tax return 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. Amend a 2011 tax return For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Amend a 2011 tax return 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. Amend a 2011 tax return But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Amend a 2011 tax return You must add the fee to the cost of the property. Amend a 2011 tax return You cannot deduct the fee you pay to a broker to sell securities. Amend a 2011 tax return You can use the fee only to figure gain or loss from the sale. Amend a 2011 tax return See the instructions for Schedule D (Form 1040) for information on how to report the fee. Amend a 2011 tax return Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Amend a 2011 tax return A hobby is not a business because it is not carried on to make a profit. Amend a 2011 tax return See Not-for-Profit Activities in chapter 1 of Publication 535. Amend a 2011 tax return Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Amend a 2011 tax return Deductions of pass-through entities are passed through to the partners or shareholders. Amend a 2011 tax return The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Amend a 2011 tax return Example. Amend a 2011 tax return You are a member of an investment club that is formed solely to invest in securities. Amend a 2011 tax return The club is treated as a partnership. Amend a 2011 tax return The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Amend a 2011 tax return In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Amend a 2011 tax return 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. Amend a 2011 tax return Publicly offered mutual funds. Amend a 2011 tax return   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Amend a 2011 tax return 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. Amend a 2011 tax return   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). Amend a 2011 tax return This net figure is the amount you report on your return as income. Amend a 2011 tax return You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Amend a 2011 tax return Information returns. Amend a 2011 tax return   You should receive information returns from pass-through entities. Amend a 2011 tax return Partnerships and S corporations. Amend a 2011 tax return   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. Amend a 2011 tax return Nonpublicly offered mutual funds. Amend a 2011 tax return   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. Amend a 2011 tax return You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). Amend a 2011 tax return See Tax Preparation Fees, earlier. Amend a 2011 tax return Unlawful discrimination claims. Amend a 2011 tax return   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. Amend a 2011 tax return S. Amend a 2011 tax return Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. Amend a 2011 tax return 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. Amend a 2011 tax return See Publication 525 for more information. Amend a 2011 tax return Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Amend a 2011 tax return 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. Amend a 2011 tax return If elected, the casualty loss is subject to certain deduction limitations. Amend a 2011 tax return The election is made on Form 4684. Amend a 2011 tax return Once you make this choice, you cannot change it without IRS approval. Amend a 2011 tax return If none of the deposit is federally insured, you can deduct the loss in either of the following ways. Amend a 2011 tax return As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return As a casualty loss. Amend a 2011 tax return Report it on Form 4684 first and then on Schedule A (Form 1040). Amend a 2011 tax return See Publication 547 for details. Amend a 2011 tax return As a nonbusiness bad debt. Amend a 2011 tax return Report it on Schedule D (Form 1040). Amend a 2011 tax return If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. Amend a 2011 tax return Exception. Amend a 2011 tax return   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. Amend a 2011 tax return For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. Amend a 2011 tax return Actual loss different from estimated loss. Amend a 2011 tax return   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. Amend a 2011 tax return See Recoveries in Publication 525. Amend a 2011 tax return If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. Amend a 2011 tax return Choice not made. Amend a 2011 tax return   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. Amend a 2011 tax return See Nonbusiness Bad Debts in chapter 4 of Publication 550. Amend a 2011 tax return 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. Amend a 2011 tax return For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Amend a 2011 tax return 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. Amend a 2011 tax return If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Amend a 2011 tax return If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. Amend a 2011 tax return 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). Amend a 2011 tax return If the deduction is more than $3,000, you will have to use a special computation to figure your tax. Amend a 2011 tax return See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. Amend a 2011 tax return 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. Amend a 2011 tax return You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Amend a 2011 tax return Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Amend a 2011 tax return They are not subject to the 2% limit. Amend a 2011 tax return Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Amend a 2011 tax return List of Deductions Amortizable premium on taxable bonds. Amend a 2011 tax return Casualty and theft losses from income-producing property. Amend a 2011 tax return Federal estate tax on income in respect of a decedent. Amend a 2011 tax return Gambling losses up to the amount of gambling winnings. Amend a 2011 tax return Impairment-related work expenses of persons with disabilities. Amend a 2011 tax return Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Amend a 2011 tax return Losses from Ponzi-type investment schemes. Amend a 2011 tax return Repayments of more than $3,000 under a claim of right. Amend a 2011 tax return Unrecovered investment in an annuity. Amend a 2011 tax return 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. Amend a 2011 tax return You can elect to amortize the premium on taxable bonds. Amend a 2011 tax return The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Amend a 2011 tax return Pre-1998 election to amortize bond premium. Amend a 2011 tax return   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. Amend a 2011 tax return Bonds acquired after October 22, 1986, and before 1988. Amend a 2011 tax return   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. Amend a 2011 tax return Bonds acquired before October 23, 1986. Amend a 2011 tax return   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. Amend a 2011 tax return Deduction for excess premium. Amend a 2011 tax return   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. Amend a 2011 tax return If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return    Pre-1998 choice to amortize bond premium. Amend a 2011 tax return 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. Amend a 2011 tax return More information. Amend a 2011 tax return    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. Amend a 2011 tax return 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). Amend a 2011 tax return First report the loss in Section B of Form 4684. Amend a 2011 tax return You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Amend a 2011 tax return 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. Amend a 2011 tax return For more information on casualty and theft losses, see Publication 547. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return See Publication 559 for information about figuring the amount of this deduction. Amend a 2011 tax return 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. Amend a 2011 tax return You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Amend a 2011 tax return You cannot deduct gambling losses that are more than your winnings. Amend a 2011 tax return Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). Amend a 2011 tax return You cannot reduce your gambling winnings by your gambling losses and report the difference. Amend a 2011 tax return 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. Amend a 2011 tax return Therefore, your records should show your winnings separately from your losses. Amend a 2011 tax return Diary of winnings and losses. Amend a 2011 tax return You must keep an accurate diary or similar record of your losses and winnings. Amend a 2011 tax return Your diary should contain at least the following information. Amend a 2011 tax return The date and type of your specific wager or wagering activity. Amend a 2011 tax return The name and address or location of the gambling establishment. Amend a 2011 tax return The names of other persons present with you at the gambling establishment. Amend a 2011 tax return The amount(s) you won or lost. Amend a 2011 tax return Proof of winnings and losses. Amend a 2011 tax return   In addition to your diary, you should also have other documentation. Amend a 2011 tax return 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. Amend a 2011 tax return   For specific wagering transactions, you can use the following items to support your winnings and losses. Amend a 2011 tax return    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. Amend a 2011 tax return They are not all-inclusive. Amend a 2011 tax return Your tax liability depends on your particular facts and circumstances. Amend a 2011 tax return Keno. Amend a 2011 tax return   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. Amend a 2011 tax return Slot machines. Amend a 2011 tax return   A record of the machine number and all winnings by date and time the machine was played. Amend a 2011 tax return Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. Amend a 2011 tax return ). Amend a 2011 tax return   The number of the table at which you were playing. Amend a 2011 tax return Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. Amend a 2011 tax return Bingo. Amend a 2011 tax return   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Amend a 2011 tax return Supplemental records include any receipts from the casino, parlor, etc. Amend a 2011 tax return Racing (horse, harness, dog, etc. Amend a 2011 tax return ). Amend a 2011 tax return   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Amend a 2011 tax return Supplemental records include unredeemed tickets and payment records from the racetrack. Amend a 2011 tax return Lotteries. Amend a 2011 tax return   A record of ticket purchases, dates, winnings, and losses. Amend a 2011 tax return Supplemental records include unredeemed tickets, payment slips, and winnings statements. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return Example. Amend a 2011 tax return You are blind. Amend a 2011 tax return You must use a reader to do your work. Amend a 2011 tax return 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. Amend a 2011 tax return The reader's services are only for your work. Amend a 2011 tax return You can deduct your expenses for the reader as impairment-related work expenses. Amend a 2011 tax return Self-employed. Amend a 2011 tax return   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. Amend a 2011 tax return See Impairment-related work expenses. Amend a 2011 tax return , later under How To Report. Amend a 2011 tax return 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. Amend a 2011 tax return S. Amend a 2011 tax return trade or business). Amend a 2011 tax return It is not subject to the passive activity limitations. Amend a 2011 tax return 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. Amend a 2011 tax return See Publication 463 for more information. Amend a 2011 tax return 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. Amend a 2011 tax return If you are an employee, complete Form 2106 or Form 2106-EZ. Amend a 2011 tax return See Publication 463 for more information. Amend a 2011 tax return 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. Amend a 2011 tax return You figure the deductible loss in Section B of Form 4684. Amend a 2011 tax return 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. Amend a 2011 tax return Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Amend a 2011 tax return You do not need to complete Appendix A. Amend a 2011 tax return See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. Amend a 2011 tax return 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. Amend a 2011 tax return See Repayments in Publication 525 for more information. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. Amend a 2011 tax return Nondeductible Expenses You cannot deduct the following expenses. Amend a 2011 tax return List of Nondeductible Expenses Adoption expenses. Amend a 2011 tax return Broker's commissions. Amend a 2011 tax return Burial or funeral expenses, including the cost of a cemetery lot. Amend a 2011 tax return Campaign expenses. Amend a 2011 tax return Capital expenses. Amend a 2011 tax return Check-writing fees. Amend a 2011 tax return Club dues. Amend a 2011 tax return Commuting expenses. Amend a 2011 tax return Fees and licenses, such as car licenses, marriage licenses, and dog tags. Amend a 2011 tax return Fines and penalties, such as parking tickets. Amend a 2011 tax return Health spa expenses. Amend a 2011 tax return Hobby losses—but see Hobby Expenses, earlier. Amend a 2011 tax return Home repairs, insurance, and rent. Amend a 2011 tax return Home security system. Amend a 2011 tax return Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. Amend a 2011 tax return Investment-related seminars. Amend a 2011 tax return Life insurance premiums paid by the insured. Amend a 2011 tax return Lobbying expenses. Amend a 2011 tax return Losses from the sale of your home, furniture, personal car, etc. Amend a 2011 tax return Lost or misplaced cash or property. Amend a 2011 tax return Lunches with co-workers. Amend a 2011 tax return Meals while working late. Amend a 2011 tax return Medical expenses as business expenses other than medical examinations required by your employer. Amend a 2011 tax return Personal disability insurance premiums. Amend a 2011 tax return Personal legal expenses. Amend a 2011 tax return Personal, living, or family expenses. Amend a 2011 tax return Political contributions. Amend a 2011 tax return Professional accreditation fees. Amend a 2011 tax return Professional reputation, expenses to improve. Amend a 2011 tax return Relief fund contributions. Amend a 2011 tax return Residential telephone line. Amend a 2011 tax return Stockholders' meeting, expenses of attending. Amend a 2011 tax return Tax-exempt income, expenses of earning or collecting. Amend a 2011 tax return The value of wages never received or lost vacation time. Amend a 2011 tax return Travel expenses for another individual. Amend a 2011 tax return Voluntary unemployment benefit fund contributions. Amend a 2011 tax return Wristwatches. Amend a 2011 tax return Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. Amend a 2011 tax return For details, see Form 8839, Qualified Adoption Expenses. Amend a 2011 tax return Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. Amend a 2011 tax return Instead, these fees must be added to the taxpayer's cost of the securities. Amend a 2011 tax return Commissions paid on the sale are deductible as business expenses only by dealers. Amend a 2011 tax return Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Amend a 2011 tax return These include qualification and registration fees for primary elections. Amend a 2011 tax return Legal fees. Amend a 2011 tax return   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Amend a 2011 tax return 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. Amend a 2011 tax return If you use such property in your work, you may be able to take a depreciation deduction. Amend a 2011 tax return See Publication 946. Amend a 2011 tax return If the property is a car used in your work, also see Publication 463. Amend a 2011 tax return 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. Amend a 2011 tax return Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Amend a 2011 tax return This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Amend a 2011 tax return 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. Amend a 2011 tax return Dues paid to airline, hotel, and luncheon clubs are not deductible. Amend a 2011 tax return Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Amend a 2011 tax return 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. Amend a 2011 tax return Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Amend a 2011 tax return This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Amend a 2011 tax return Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Amend a 2011 tax return 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. Amend a 2011 tax return Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Amend a 2011 tax return However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Amend a 2011 tax return See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. Amend a 2011 tax return Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Amend a 2011 tax return Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Amend a 2011 tax return You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Amend a 2011 tax return See Publication 504, Divorced or Separated Individuals, for information on alimony. Amend a 2011 tax return Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Amend a 2011 tax return 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. Amend a 2011 tax return Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Amend a 2011 tax return Covered executive branch official. Amend a 2011 tax return   A covered executive branch official, for the purpose of (4) above, is any of the following officials. Amend a 2011 tax return The President. Amend a 2011 tax return The Vice President. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return Dues used for lobbying. Amend a 2011 tax return   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. Amend a 2011 tax return Exceptions. Amend a 2011 tax return   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. Amend a 2011 tax return You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). Amend a 2011 tax return An Indian tribal government is considered a local council or similar governing body. Amend a 2011 tax return 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). Amend a 2011 tax return 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. Amend a 2011 tax return Payments by the other person to you for lobbying activities cannot be deducted. Amend a 2011 tax return Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Amend a 2011 tax return 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. Amend a 2011 tax return See Publication 547. Amend a 2011 tax return Example. Amend a 2011 tax return A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Amend a 2011 tax return The diamond falls from the ring and is never found. Amend a 2011 tax return The loss of the diamond is a casualty. Amend a 2011 tax return Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Amend a 2011 tax return See Publication 463 for information on deductible expenses while traveling away from home. Amend a 2011 tax return Meals While Working Late You cannot deduct the cost of meals while working late. Amend a 2011 tax return 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. Amend a 2011 tax return See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. Amend a 2011 tax return Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Amend a 2011 tax return Custody of children. Amend a 2011 tax return Breach of promise to marry suit. Amend a 2011 tax return Civil or criminal charges resulting from a personal relationship. Amend a 2011 tax return Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). Amend a 2011 tax return For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Amend a 2011 tax return Preparation of a title (or defense or perfection of a title). Amend a 2011 tax return Preparation of a will. Amend a 2011 tax return Property claims or property settlement in a divorce. Amend a 2011 tax return You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Amend a 2011 tax return Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Amend a 2011 tax return Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Amend a 2011 tax return Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Amend a 2011 tax return Accounting certificate fees paid for the initial right to practice accounting. Amend a 2011 tax return Bar exam fees and incidental expenses in securing initial admission to the bar. Amend a 2011 tax return Medical and dental license fees paid to get initial licensing. Amend a 2011 tax return Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return 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. Amend a 2011 tax return You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Amend a 2011 tax return Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Amend a 2011 tax return You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. Amend a 2011 tax return If you have expenses to p
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The Amend A 2011 Tax Return

Amend a 2011 tax return Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). Amend a 2011 tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. Amend a 2011 tax return Alternative minimum tax (AMT), Limit on credit. Amend a 2011 tax return Amount of credit, Amount of Credit, Payments for prior year's expenses. Amend a 2011 tax return Limit on, Limit on credit. Amend a 2011 tax return Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. Amend a 2011 tax return Camp, overnight, Camp. Amend a 2011 tax return Care Dependent care benefits, Dependent care benefits. Amend a 2011 tax return , Dependent care benefits. Amend a 2011 tax return Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. Amend a 2011 tax return Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. Amend a 2011 tax return Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. Amend a 2011 tax return Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. Amend a 2011 tax return Community property, Community property laws. Amend a 2011 tax return D Death of spouse, Death of spouse. Amend a 2011 tax return Dependent care benefits, Dependent care benefits. Amend a 2011 tax return , Dependent Care Benefits Dependent care centers, Dependent care center. Amend a 2011 tax return Dependent defined, Dependent defined. Amend a 2011 tax return Dependents (see Qualifying person test) Deposits, Fees and deposits. Amend a 2011 tax return Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. Amend a 2011 tax return Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Amend a 2011 tax return , Working or Looking for Work, You or your spouse is a student or not able to care for self. Amend a 2011 tax return Divorced parents, Child of divorced or separated parents or parents living apart. Amend a 2011 tax return Dollar limit, Dollar Limit, Yearly limit. Amend a 2011 tax return Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. Amend a 2011 tax return Due diligence, Due diligence. Amend a 2011 tax return E Earned income Dependent care benefits, Exclusion or deduction. Amend a 2011 tax return For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. Amend a 2011 tax return Nonworking spouse, Rule for student-spouse or spouse not able to care for self. Amend a 2011 tax return Self-employment earnings, Self-employment earnings. Amend a 2011 tax return Statutory employees, Statutory employee. Amend a 2011 tax return What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. Amend a 2011 tax return Determination, Tests To Claim the Credit Education expenses, Education. Amend a 2011 tax return Employer-provided dependent care benefits, Dependent care benefits. Amend a 2011 tax return , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. Amend a 2011 tax return , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. Amend a 2011 tax return , Exclusion or deduction. Amend a 2011 tax return Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Amend a 2011 tax return Worksheet for 2012 Expenses Paid in 2013 Education, Education. Amend a 2011 tax return Medical, Medical expenses. Amend a 2011 tax return Not for care, Expenses not for care. Amend a 2011 tax return Prepaid, Expenses prepaid in an earlier year. Amend a 2011 tax return Reimbursed, Expenses reimbursed. Amend a 2011 tax return F Fees, Fees and deposits. Amend a 2011 tax return Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. Amend a 2011 tax return Earned income, Earned income. Amend a 2011 tax return Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. Amend a 2011 tax return Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. Amend a 2011 tax return Form 4029, Members of certain religious faiths opposed to social security. Amend a 2011 tax return , Form 4029. Amend a 2011 tax return Form 4361, Members of certain religious faiths opposed to social security. Amend a 2011 tax return , Form 4361. Amend a 2011 tax return Form W-10, Getting the information. Amend a 2011 tax return Form W-2 Dependent care benefits, Statement for employee. Amend a 2011 tax return Form W-7, Individual taxpayer identification number (ITIN) for aliens. Amend a 2011 tax return Free tax services, Free help with your tax return. Amend a 2011 tax return H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. Amend a 2011 tax return Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. Amend a 2011 tax return I Identification of provider, Provider Identification Test, Provider refusal. Amend a 2011 tax return Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. Amend a 2011 tax return Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. Amend a 2011 tax return Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. Amend a 2011 tax return Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. Amend a 2011 tax return M Married and living apart, Married and living apart. Amend a 2011 tax return Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. Amend a 2011 tax return Medical expenses, Medical expenses. Amend a 2011 tax return Minister, Clergy or church employee. Amend a 2011 tax return Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. Amend a 2011 tax return Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. Amend a 2011 tax return Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Amend a 2011 tax return , Working or Looking for Work, You or your spouse is a student or not able to care for self. Amend a 2011 tax return O Outside of home care, Care outside your home. Amend a 2011 tax return P Part of year Persons qualifying for, Person qualifying for part of year. Amend a 2011 tax return Work or looking for work, Work for part of year. Amend a 2011 tax return Part-time work, Part-time work. Amend a 2011 tax return Prepaid expenses, Expenses prepaid in an earlier year. Amend a 2011 tax return Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. Amend a 2011 tax return Publications (see Tax help) Q Qualifying child, Qualifying child. Amend a 2011 tax return Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. Amend a 2011 tax return Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. Amend a 2011 tax return Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. Amend a 2011 tax return Reimbursed expenses, Expenses reimbursed. Amend a 2011 tax return Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. Amend a 2011 tax return S School expenses, Education. Amend a 2011 tax return Self-employed persons, Self-employment earnings. Amend a 2011 tax return Separated parents, Child of divorced or separated parents or parents living apart. Amend a 2011 tax return , Legally separated. Amend a 2011 tax return Separated spouse, Separated spouse. Amend a 2011 tax return Sick days, Temporary absence from work. Amend a 2011 tax return Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. Amend a 2011 tax return Social security numbers, Information needed. Amend a 2011 tax return Spouse Both spouses qualifying, Both spouses qualify. Amend a 2011 tax return Death of, Death of spouse. Amend a 2011 tax return Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. Amend a 2011 tax return Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Amend a 2011 tax return , Working or Looking for Work, You or your spouse is a student or not able to care for self. Amend a 2011 tax return Qualifying person, Qualifying Person Test Separated, Separated spouse. Amend a 2011 tax return Student, Rule for student-spouse or spouse not able to care for self. Amend a 2011 tax return , You or your spouse is a student or not able to care for self. Amend a 2011 tax return Surviving, Surviving spouse. Amend a 2011 tax return Working, Spouse works. Amend a 2011 tax return Students Full-time, Full-time student. Amend a 2011 tax return Spouse, Rule for student-spouse or spouse not able to care for self. Amend a 2011 tax return , You or your spouse is a student or not able to care for self. Amend a 2011 tax return T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. Amend a 2011 tax return Adoption, Adoption taxpayer identification number (ATIN). Amend a 2011 tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. Amend a 2011 tax return Providers, Information needed. Amend a 2011 tax return Temporary absence, Temporary absence from work. Amend a 2011 tax return Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. Amend a 2011 tax return Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. Amend a 2011 tax return TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. Amend a 2011 tax return Volunteer work, Volunteer work. Amend a 2011 tax return W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. Amend a 2011 tax return Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. Amend a 2011 tax return Paid following year, Expenses not paid until the following year. Amend a 2011 tax return , Payments for prior year's expenses. Amend a 2011 tax return , Worksheet A. Amend a 2011 tax return Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. Amend a 2011 tax return Prepaid, Expenses prepaid in an earlier year. Amend a 2011 tax return Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. Amend a 2011 tax return Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Amend a 2011 tax return Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications