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

Filing 2010 Taxes Late

Turbo TaxH&r Block Free State FilingFile Amended Tax ReturnEz Tax FormWhere To File State Taxes For FreeHr Block EfilePast Year Tax FormsFree Tax Preparation For UnemployedH&r Block For MilitaryFile Taxes For 2011MyfreetaxesH & R Block MilitaryHow To Fill Out 1040ez1040ez Form 2011Free E Filing For State TaxesTurbotax Free For Military2012 1040ez Tax FormTax Filing TipsAmend TaxPenalty For Filing Taxes LateIrs Forms 1040nrTaxact Com 2012Hrblock FreefileFederal Income Tax Ez FormE File 2011Federal Tax BookletIncome Taxes For StudentsFile Tax Extension ElectronicallyFree Tax FormMilitary Discount1040ez Forms1040x Software2011 Tax Instructions1040x Example2010 Income Tax FormsIrs 1040 XFile 2012 Taxes For FreeFile Amended Tax Return 2010 Online1040ez FileFreefilefillableforms Com

Filing 2010 Taxes Late

Filing 2010 taxes late 28. Filing 2010 taxes late   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. Filing 2010 taxes late  The 2013 rate for business use of a vehicle is 56½ cents per mile. Filing 2010 taxes late Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). Filing 2010 taxes late You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Filing 2010 taxes late This chapter covers the following topics. Filing 2010 taxes late Deductions subject to the 2% limit. Filing 2010 taxes late Deductions not subject to the 2% limit. Filing 2010 taxes late Expenses you cannot deduct. Filing 2010 taxes late You must keep records to verify your deductions. Filing 2010 taxes late You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Filing 2010 taxes late For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. Filing 2010 taxes late Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). Filing 2010 taxes late You can claim the amount of expenses that is more than 2% of your adjusted gross income. Filing 2010 taxes late You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Filing 2010 taxes late Your adjusted gross income is the amount on Form 1040, line 38. Filing 2010 taxes late Generally, you apply the 2% limit after you apply any other deduction limit. Filing 2010 taxes late For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. Filing 2010 taxes late Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). Filing 2010 taxes late Unreimbursed employee expenses (line 21). Filing 2010 taxes late Tax preparation fees (line 22). Filing 2010 taxes late Other expenses (line 23). Filing 2010 taxes late Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, 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. Filing 2010 taxes late An expense is ordinary if it is common and accepted in your trade, business, or profession. Filing 2010 taxes late An expense is necessary if it is appropriate and helpful to your business. Filing 2010 taxes late An expense does not have to be required to be considered necessary. Filing 2010 taxes late Examples of unreimbursed employee expenses are listed next. Filing 2010 taxes late The list is followed by discussions of additional unreimbursed employee expenses. Filing 2010 taxes late Business bad debt of an employee. Filing 2010 taxes late Education that is work related. Filing 2010 taxes late (See chapter 27. Filing 2010 taxes late ) Legal fees related to your job. Filing 2010 taxes late Licenses and regulatory fees. Filing 2010 taxes late Malpractice insurance premiums. Filing 2010 taxes late Medical examinations required by an employer. Filing 2010 taxes late Occupational taxes. Filing 2010 taxes late Passport for a business trip. Filing 2010 taxes late Subscriptions to professional journals and trade magazines related to your work. Filing 2010 taxes late Travel, transportation, entertainment, and gifts related to your work. Filing 2010 taxes late (See chapter 26. Filing 2010 taxes late ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Filing 2010 taxes late Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. Filing 2010 taxes late 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. Filing 2010 taxes late For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. Filing 2010 taxes late 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. Filing 2010 taxes late Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Filing 2010 taxes late Lobbying and political activities. Filing 2010 taxes late   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Filing 2010 taxes late See Dues used for lobbying under Nondeductible Expenses, later. Filing 2010 taxes late 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. Filing 2010 taxes late If you file Form 1040A, you can deduct these expenses on line 16. Filing 2010 taxes late If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Filing 2010 taxes late However, neither spouse can deduct more than $250 of his or her qualified expenses. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Filing 2010 taxes late See Publication 587 for more detailed information and a worksheet. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late Employment and outplacement agency fees. Filing 2010 taxes late   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Filing 2010 taxes late Employer pays you back. Filing 2010 taxes late   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. Filing 2010 taxes late (See Recoveries in chapter 12. Filing 2010 taxes late ) Employer pays the employment agency. Filing 2010 taxes late   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. Filing 2010 taxes late Résumé. Filing 2010 taxes late   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. Filing 2010 taxes late Travel and transportation expenses. Filing 2010 taxes late   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. Filing 2010 taxes late You can deduct the travel expenses if the trip is primarily to look for a new job. Filing 2010 taxes late 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. Filing 2010 taxes late   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. Filing 2010 taxes late   You can choose to use the standard mileage rate to figure your car expenses. Filing 2010 taxes late The 2013 rate for business use of a vehicle is 56½ cents per mile. Filing 2010 taxes late See chapter 26 for more information. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Filing 2010 taxes late 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. Filing 2010 taxes late However, you cannot deduct the cost of travel as a form of education. Filing 2010 taxes late 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. Filing 2010 taxes late You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Filing 2010 taxes late For more information about depreciation, see Publication 946. Filing 2010 taxes late Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Filing 2010 taxes late You can also deduct assessments for benefit payments to unemployed union members. Filing 2010 taxes late However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Filing 2010 taxes late Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. Filing 2010 taxes late You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Filing 2010 taxes late See Lobbying Expenses under Nondeductible Expenses, later. Filing 2010 taxes late Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Filing 2010 taxes late You must wear them as a condition of your employment. Filing 2010 taxes late The clothes are not suitable for everyday wear. Filing 2010 taxes late It is not enough that you wear distinctive clothing. Filing 2010 taxes late The clothing must be specifically required by your employer. Filing 2010 taxes late Nor is it enough that you do not, in fact, wear your work clothes away from work. Filing 2010 taxes late The clothing must not be suitable for taking the place of your regular clothing. Filing 2010 taxes late 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. Filing 2010 taxes late ). Filing 2010 taxes late Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Filing 2010 taxes late 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. Filing 2010 taxes late Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Filing 2010 taxes late Protective clothing. Filing 2010 taxes late   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. Filing 2010 taxes late   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. Filing 2010 taxes late Military uniforms. Filing 2010 taxes late   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Filing 2010 taxes late 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. Filing 2010 taxes late In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Filing 2010 taxes late   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. Filing 2010 taxes late   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Filing 2010 taxes late Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. Filing 2010 taxes late Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Filing 2010 taxes late These fees include the cost of tax preparation software programs and tax publications. Filing 2010 taxes late They also include any fee you paid for electronic filing of your return. Filing 2010 taxes late Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. Filing 2010 taxes late On Schedule A (Form 1040), line 23, you can deduct 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. Filing 2010 taxes late You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. Filing 2010 taxes late Some of these other expenses are explained in the following discussions. Filing 2010 taxes late If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. Filing 2010 taxes late Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Filing 2010 taxes late 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. Filing 2010 taxes late First report the loss in Section B of Form 4684, Casualties and Thefts. Filing 2010 taxes late You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Filing 2010 taxes late 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. Filing 2010 taxes late For other casualty and theft losses, see chapter 25. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late The fees are deductible in the year paid. Filing 2010 taxes late 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). Filing 2010 taxes late You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Filing 2010 taxes late But if you work as an employee and also use the computer in that work, see Publication 946. Filing 2010 taxes late 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. Filing 2010 taxes late Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Filing 2010 taxes late 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. Filing 2010 taxes late For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Filing 2010 taxes late 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. Filing 2010 taxes late But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Filing 2010 taxes late You must add the fee to the cost of the property. Filing 2010 taxes late You cannot deduct the fee you pay to a broker to sell securities. Filing 2010 taxes late You can use the fee only to figure gain or loss from the sale. Filing 2010 taxes late See the Instructions for Form 8949 for information on how to report the fee. Filing 2010 taxes late Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Filing 2010 taxes late A hobby is not a business because it is not carried on to make a profit. Filing 2010 taxes late See Activity not for profit in chapter 12 under Other Income. Filing 2010 taxes late Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Filing 2010 taxes late Deductions of pass-through entities are passed through to the partners or shareholders. Filing 2010 taxes late The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Filing 2010 taxes late Example. Filing 2010 taxes late You are a member of an investment club that is formed solely to invest in securities. Filing 2010 taxes late The club is treated as a partnership. Filing 2010 taxes late The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Filing 2010 taxes late In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Filing 2010 taxes late 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. Filing 2010 taxes late Publicly offered mutual funds. Filing 2010 taxes late   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Filing 2010 taxes late 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. Filing 2010 taxes late   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). Filing 2010 taxes late This net figure is the amount you report on your return as income. Filing 2010 taxes late You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Filing 2010 taxes late Information returns. Filing 2010 taxes late   You should receive information returns from pass-through entities. Filing 2010 taxes late Partnerships and S corporations. Filing 2010 taxes late   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. Filing 2010 taxes late Nonpublicly offered mutual funds. Filing 2010 taxes late   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. Filing 2010 taxes late You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). Filing 2010 taxes late See Tax Preparation Fees , earlier. Filing 2010 taxes late Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. Filing 2010 taxes late 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. Filing 2010 taxes late If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Filing 2010 taxes late If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Filing 2010 taxes late Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. Filing 2010 taxes late 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. Filing 2010 taxes late You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Filing 2010 taxes late Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Filing 2010 taxes late 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. Filing 2010 taxes late Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Filing 2010 taxes late For more information about IRAs, see chapter 17. Filing 2010 taxes late Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Filing 2010 taxes late They are not subject to the 2% limit. Filing 2010 taxes late Report these items on Schedule A (Form 1040), line 28. Filing 2010 taxes late List of Deductions Each of the following items is discussed in detail after the list (except where indicated). Filing 2010 taxes late Amortizable premium on taxable bonds. Filing 2010 taxes late Casualty and theft losses from income- producing property. Filing 2010 taxes late Federal estate tax on income in respect of a decedent. Filing 2010 taxes late Gambling losses up to the amount of gambling winnings. Filing 2010 taxes late Impairment-related work expenses of persons with disabilities. Filing 2010 taxes late Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Filing 2010 taxes late Losses from Ponzi-type investment schemes. Filing 2010 taxes late See Losses from Ponzi-type investment schemes under Theft in chapter 25. Filing 2010 taxes late Repayments of more than $3,000 under a claim of right. Filing 2010 taxes late Unrecovered investment in an annuity. Filing 2010 taxes late 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. Filing 2010 taxes late You can elect to amortize the premium on taxable bonds. Filing 2010 taxes late The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Filing 2010 taxes late Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. Filing 2010 taxes late For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. Filing 2010 taxes late 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). Filing 2010 taxes late First, report the loss in Form 4684, Section B. Filing 2010 taxes late You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. Filing 2010 taxes late 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. Filing 2010 taxes late For more information on casualty and theft losses, see chapter 25. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late See Publication 559 for more information. Filing 2010 taxes late 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. Filing 2010 taxes late You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Filing 2010 taxes late You cannot deduct gambling losses that are more than your winnings. Filing 2010 taxes late You cannot reduce your gambling winnings by your gambling losses and report the difference. Filing 2010 taxes late 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. Filing 2010 taxes late Therefore, your records should show your winnings separately from your losses. Filing 2010 taxes late Diary of winnings and losses. Filing 2010 taxes late You must keep an accurate diary or similar record of your losses and winnings. Filing 2010 taxes late Your diary should contain at least the following information. Filing 2010 taxes late The date and type of your specific wager or wagering activity. Filing 2010 taxes late The name and address or location of the gambling establishment. Filing 2010 taxes late The names of other persons present with you at the gambling establishment. Filing 2010 taxes late The amount(s) you won or lost. Filing 2010 taxes late See Publication 529 for more information. Filing 2010 taxes late 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. Filing 2010 taxes late Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. Filing 2010 taxes late Self-employed. Filing 2010 taxes late   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. Filing 2010 taxes late 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. Filing 2010 taxes late It is not subject to the passive activity limitations. Filing 2010 taxes late 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. Filing 2010 taxes late See Repayments in chapter 12 for more information. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late See chapter 10 for more information about the tax treatment of pensions and annuities. Filing 2010 taxes late Nondeductible Expenses Examples of nondeductible expenses are listed next. Filing 2010 taxes late The list is followed by discussions of additional nondeductible expenses. Filing 2010 taxes late List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. Filing 2010 taxes late Burial or funeral expenses, including the cost of a cemetery lot. Filing 2010 taxes late Capital expenses. Filing 2010 taxes late Fees and licenses, such as car licenses, marriage licenses, and dog tags. Filing 2010 taxes late Hobby losses, but see Hobby Expenses , earlier. Filing 2010 taxes late Home repairs, insurance, and rent. Filing 2010 taxes late Illegal bribes and kickbacks. Filing 2010 taxes late See Bribes and kickbacks in chapter 11 of Publication 535. Filing 2010 taxes late Losses from the sale of your home, furniture, personal car, etc. Filing 2010 taxes late Personal disability insurance premiums. Filing 2010 taxes late Personal, living, or family expenses. Filing 2010 taxes late The value of wages never received or lost vacation time. Filing 2010 taxes late Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. Filing 2010 taxes late See chapter 37. Filing 2010 taxes late Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Filing 2010 taxes late These include qualification and registration fees for primary elections. Filing 2010 taxes late Legal fees. Filing 2010 taxes late   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Filing 2010 taxes late 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. Filing 2010 taxes late Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Filing 2010 taxes late This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Filing 2010 taxes late 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. Filing 2010 taxes late Dues paid to airline, hotel, and luncheon clubs are not deductible. Filing 2010 taxes late Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Filing 2010 taxes late 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. Filing 2010 taxes late Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Filing 2010 taxes late This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Filing 2010 taxes late Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Filing 2010 taxes late 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. Filing 2010 taxes late Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Filing 2010 taxes late However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Filing 2010 taxes late See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. Filing 2010 taxes late Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Filing 2010 taxes late Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Filing 2010 taxes late You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Filing 2010 taxes late See chapter 18 for information on alimony. Filing 2010 taxes late Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Filing 2010 taxes late 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. Filing 2010 taxes late Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Filing 2010 taxes late Dues used for lobbying. Filing 2010 taxes late   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. Filing 2010 taxes late See Lobbying Expenses in Publication 529 for information on exceptions. Filing 2010 taxes late Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Filing 2010 taxes late 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. Filing 2010 taxes late See chapter 25. Filing 2010 taxes late Example. Filing 2010 taxes late A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Filing 2010 taxes late The diamond falls from the ring and is never found. Filing 2010 taxes late The loss of the diamond is a casualty. Filing 2010 taxes late Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Filing 2010 taxes late See chapter 26 for information on deductible expenses while traveling away from home. Filing 2010 taxes late Meals While Working Late You cannot deduct the cost of meals while working late. Filing 2010 taxes late However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. Filing 2010 taxes late See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. Filing 2010 taxes late Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Filing 2010 taxes late Custody of children. Filing 2010 taxes late Breach of promise to marry suit. Filing 2010 taxes late Civil or criminal charges resulting from a personal relationship. Filing 2010 taxes late Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. Filing 2010 taxes late Preparation of a title (or defense or perfection of a title). Filing 2010 taxes late Preparation of a will. Filing 2010 taxes late Property claims or property settlement in a divorce. Filing 2010 taxes late You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Filing 2010 taxes late Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Filing 2010 taxes late Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Filing 2010 taxes late Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Filing 2010 taxes late Accounting certificate fees paid for the initial right to practice accounting. Filing 2010 taxes late Bar exam fees and incidental expenses in securing initial admission to the bar. Filing 2010 taxes late Medical and dental license fees paid to get initial licensing. Filing 2010 taxes late Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late 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. Filing 2010 taxes late You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Filing 2010 taxes late Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Filing 2010 taxes late You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. Filing 2010 taxes late If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. Filing 2010 taxes late Example. Filing 2010 taxes late During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. Filing 2010 taxes late In earning this income, you had total expenses of $500 during the year. Filing 2010 taxes late You cannot identify the amount of each expense item that is for each income item. Filing 2010 taxes late Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. Filing 2010 taxes late You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). Filing 2010 taxes late Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. Filing 2010 taxes late See chapter 26 for more information on deductible travel expenses. Filing 2010 taxes late Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. Filing 2010 taxes late However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. Filing 2010 taxes late Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. Filing 2010 taxes late Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP081 Notice

We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.


What you need to do

  • If you’re required to file this tax return, file immediately. We’ll apply the credit amount shown on this notice to the tax you owe and refund any overpayment to you, if you don’t owe other taxes or obligations.
  • If you’ve already filed this return and it has been over 8 weeks, send us a newly signed copy of your tax return. Be sure to attach copies of all schedules and other documents you included with your previously filed original tax return.
  • If you want the credit transferred to another tax form, tax period or tax identification number, call us at 1-800-829-0115.
  • If you don’t file your tax return or contact us, you’ll lose this credit. The Internal Revenue Code sets strict time limits for refunding or transferring credits.

You may want to

  • Call 1-800-829-3676 (1-800-TAX-FORM) to order forms and publications or visit our website, www.irs.gov, to download them.

Answers to Common Questions

How long do I have to file a tax return to claim a refund?
Generally, you must file a tax return within 3 years from the due date of the return (including extensions) to receive a refund of any overpayment on your account. After this statute of limitations expires, we can’t refund any overpayments.

Where do I send my return?
Send it to the address listed on the notice.

What should I do if I’ve just filed my tax return?
You don’t have to do anything if you filed your tax return within the last 8 weeks.


Tips for next year

  • File all required returns by the appropriate due date.

 

Page Last Reviewed or Updated: 07-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

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

The Filing 2010 Taxes Late

Filing 2010 taxes late Publication 915 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Filing 2010 taxes late Tax questions. Filing 2010 taxes late Useful Items - You may want to see: Reminders Future developments. Filing 2010 taxes late  The IRS has created a page on IRS. Filing 2010 taxes late gov for information about Publication 915, at www. Filing 2010 taxes late irs. Filing 2010 taxes late gov/pub915. Filing 2010 taxes late Information about any future developments affecting Publication 915 (such as legislation enacted after we release it) will be posted on that page. Filing 2010 taxes late Photographs of missing children. Filing 2010 taxes late  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 2010 taxes late Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2010 taxes late You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing 2010 taxes late Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Filing 2010 taxes late It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U. Filing 2010 taxes late S. Filing 2010 taxes late Railroad Retirement Board (RRB). Filing 2010 taxes late Social security benefits include monthly retirement, survivor, and disability benefits. Filing 2010 taxes late They do not include supplemental security income (SSI) payments, which are not taxable. Filing 2010 taxes late Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Filing 2010 taxes late They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Filing 2010 taxes late If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, showing the amount. Filing 2010 taxes late (If you are a nonresident alien, you should have received Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Filing 2010 taxes late ) Note. Filing 2010 taxes late When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Filing 2010 taxes late What is covered in this publication. Filing 2010 taxes late   This publication covers the following topics: Whether any of your benefits are taxable, How much is taxable, How to report taxable benefits, How to treat lump-sum benefit payments, and Deductions related to your benefits, including a deduction or credit you can claim if your repayments are more than your gross benefits. Filing 2010 taxes late The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. Filing 2010 taxes late What is not covered in this publication. Filing 2010 taxes late   This publication does not cover the tax rules for the following railroad retirement benefits: Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits, Tier 2 benefits, Vested dual benefits, and Supplemental annuity benefits. Filing 2010 taxes late For information on these taxable pension benefits, see Publication 575, Pension and Annuity Income. Filing 2010 taxes late   This publication also does not cover the tax rules for foreign social security benefits. Filing 2010 taxes late These benefits are taxable as annuities, unless they are exempt from U. Filing 2010 taxes late S. Filing 2010 taxes late tax or treated as a U. Filing 2010 taxes late S. Filing 2010 taxes late social security benefit under a tax treaty. Filing 2010 taxes late Comments and suggestions. Filing 2010 taxes late   We welcome your comments about this publication and your suggestions for future editions. Filing 2010 taxes late   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing 2010 taxes late NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2010 taxes late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2010 taxes late   You can send your comments from www. Filing 2010 taxes late irs. Filing 2010 taxes late gov/formspubs/. Filing 2010 taxes late Click on “More Information” and then on “Comment on Tax Forms and Publications”. Filing 2010 taxes late   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing 2010 taxes late Ordering forms and publications. Filing 2010 taxes late   Visit www. Filing 2010 taxes late irs. Filing 2010 taxes late gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing 2010 taxes late Internal Revenue Service 1201 N. Filing 2010 taxes late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 2010 taxes late   If you have a tax question, check the information available on IRS. Filing 2010 taxes late gov or call 1-800-829-1040. Filing 2010 taxes late We cannot answer tax questions sent to either of the above addresses. Filing 2010 taxes late Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Filing 2010 taxes late Prev  Up  Next   Home   More Online Publications