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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

E File State Taxes Only Free

Do My Taxes Free OnlineWheres My Amended ReturnFree TaxFile Taxes Online Free 2012How To File 2011 Tax ReturnHow To File A 1040ezForm 1040ez 2013How Much To Do Back Taxes With Hr BlockHow To File An Amended Return1040 Easy FormTaxact 2012Irs EfileFree Tax Filing For Low IncomeState Return Tax Form 2013H&r Block Free 1040ezTurbotax 2010 DownloadNj 1040nr 2011How Long Does An Amended Tax Return Take2011 Irs Form 1041Can I File 2012 Taxes OnlineFiling Amended Federal Tax Return2008 Tax Form 1040Filing 2010 Taxes In 2013Free Tax ComFile For 2012 TaxesHow To Fill Out 1040ez2010 Federal Tax Return Form1040x Instructions 2011Irs E FileIrs InstructionsFree State FileEfileWww Taxact Com1040ez Form For 2010Late TaxFree Efile TaxesHow Do I File Last Year's Taxes 2011Free 2010 Tax AmendmentCan You Do State Taxes For FreeFiling Amended Returns

E File State Taxes Only Free

E file state taxes only free Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. E file state taxes only free TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
Español

Research Your Options

Affordable Care Act

The 2010 Affordable Care Act puts in place comprehensive health insurance reforms that will roll out over several years. Most changes will take effect by 2014; a timeline of the provisions is available. The law is intended to lower health care costs, provide more health care choices, and enhance the quality of health care for all Americans. Major provisions affecting consumers include:

  • Coverage for seniors who hit the Medicare Prescription Drug "Donut Hole," including a rebate for those who reach the gap in drug coverage;
  • Expanded coverage for young adults, allowing them to stay on their parents' plan until they turn 26 years old;
  • Small-business tax credits to help these companies provide insurance coverage to their workers; and
  • Providing access to insurance for uninsured Americans with pre-existing conditions.

For more information about the new law, go to healthcare.gov.

Group Policies

Many consumers have health care coverage from their employer. Others have medical care paid through a government program such as Medicare, Medicaid, or the Veterans Administration.

If you have lost your group coverage from an employer as the result of unemployment, death, divorce, or loss of "dependent child" status, you may be able to continue your coverage temporarily under the Consolidated Omnibus Budget Reconciliation Act (COBRA). You, not the employer, pay for this coverage. When one of these events occurs, you must be given at least 60 days to decide whether you wish to purchase the coverage.

Some states offer an insurance pool to residents who are unable to obtain coverage because of a health condition. To find out if a pool is available in your state, check with your state department of insurance

Medicare and Medicaid

There are also health insurance programs for people who are seniors, disabled, or have low incomes.

  • Medicaid provides health insurance for people with low incomes, children, and pregnant women. Eligibility is determined by your state.
  • Medicare provides health insurance for people who are 65 years or older, some younger people with disabilities, and those with kidney failure.

Most states also offer free or low-cost coverage for children who do not have health insurance. Visit insurekidsnow.gov or call 1-877-KIDS-NOW (543-7669) for more information.

Healthcare Plans

When purchasing health insurance, your choices will typically fall into one of three categories:

  • Traditional fee-for-service health insurance plans are usually the most expensive choice. But they offer you the most flexibility when choosing healthcare providers.
  • Health Maintenance Organizations (HMOs) offer lower co-payments and cover the costs of more preventative care, but your choice of healthcare providers is limited. The National Committee for Quality Assurance evaluates and accredits HMOs. You can find out whether one is accredited in your state by calling 1-888-275-7585. You can also get this information as well as report cards on HMOs.
  • Preferred Provider Organizations (PPOs) offer lower co-payments like HMOs but give you more flexibility when selecting a provider. A PPO gives you a list of providers you can choose from.

WARNING: If you go outside the HMO or PPO network of providers, you may have to pay a portion or all of the costs.

When choosing among different health care plans, you'll need to read the fine print and ask lots of questions, such as:

  • Do I have the right to go to any doctor, hospital, clinic or pharmacy I choose?
  • Are specialists such as eye doctors and dentists covered?
  • Does the plan cover special conditions or treatments such as pregnancy, psychiatric care and physical therapy?
  • Does the plan cover home care or nursing home care?
  • Will the plan cover all medications my physician might prescribe?
  • What are the deductibles? Are there any co-payments?
  • What is the most I will have to pay out of my own pocket to cover expenses?
  • If there is a dispute about a bill or service, how is it handled? In some plans, you may be required to have a third-party decide how to settle the problem.

Appealing Health Insurance Claims

If your health insurer has denied coverage for medical care you received you have a right to appeal the claim and ask that the company reverse that decision. You can be your own health care advocate. Here's what you can do:

Step 1: Review your policy and explanation of benefits.
Step 2: Contact your insurer and keep detailed records of your contacts (copies of letters, time and date of conversations).
Step 3: Request documentation from your doctor or employer to support your case.
Step 4: Write a formal complaint letter explaining what care was denied and why you are appealing through use of the company's internal review process.
Step 5: If the internal appeal is not granted through step 4, file a claim with your state's insurance department.

The E File State Taxes Only Free

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