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File 1040x free Some employees may be able to deduct certain work-related expenses. The following facts from the IRS can help you determine which expenses are deductible as an employee business expense. You must be itemizing deductions on IRS Schedule A to qualify. File 1040x free Expenses that qualify for an itemized deduction generally include: File 1040x free Business travel away from home File 1040x free Business use of your car File 1040x free Business meals and entertainment File 1040x free Travel File 1040x free Use of your home File 1040x free Education File 1040x free Supplies File 1040x free Tools File 1040x free Miscellaneous expenses File 1040x free You must keep records to prove the business expenses you deduct. For general information on recordkeeping, see IRS Publication 552, Recordkeeping for Individuals available on this website, or by calling 1-800-TAX-FORM (800-829-3676). File 1040x free If your employer reimburses you under an accountable plan, you should not include the payments in your gross income, and you may not deduct any of the reimbursed amounts. File 1040x free An accountable plan must meet three requirements: File 1040x free You must have paid or incurred expenses that are deductible while performing services as an employee. File 1040x free File 1040x free You must adequately account to your employer for these expenses within a reasonable time period. File 1040x free File 1040x free You must return any excess reimbursement or allowance within a reasonable time period. File 1040x free If the plan under which you are reimbursed by your employer is non-accountable, the payments you receive should be included in the wages shown on your Form W-2. You must report the income and itemize your deductions to deduct these expenses. File 1040x free Generally, you report unreimbursed expenses on IRS Form 2106 or IRS Form 2106-EZ and attach it to Form 1040. Deductible expenses are then reported on IRS Schedule A, as a miscellaneous itemized deduction subject to a rule that limits your employee business expenses deduction to the amount that exceeds 2 percent of your adjusted gross income. File 1040x free For more information see IRS Publication 529, Miscellaneous Deductions, which is available on this website, or by calling 1-800-TAX-FORM (800-829-3676). File 1040x free
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