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Free 2006 Tax Software

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Free 2006 Tax Software

Free 2006 tax software 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. Free 2006 tax software Computer used in a home office. Free 2006 tax software 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). Free 2006 tax software You can claim the amount of expenses that is more than 2% of your adjusted gross income. Free 2006 tax software You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Free 2006 tax software Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. Free 2006 tax software Generally, you apply the 2% limit after you apply any other deduction limit. Free 2006 tax software 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. Free 2006 tax software Deductions subject to the 2% limit are discussed in the following three categories. Free 2006 tax software Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). Free 2006 tax software Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). Free 2006 tax software Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). Free 2006 tax software Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Free 2006 tax software 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. Free 2006 tax software An expense is ordinary if it is common and accepted in your trade, business, or profession. Free 2006 tax software An expense is necessary if it is appropriate and helpful to your business. Free 2006 tax software An expense does not have to be required to be considered necessary. Free 2006 tax software You may be able to deduct the following items as unreimbursed employee expenses. Free 2006 tax software Business bad debt of an employee. Free 2006 tax software Business liability insurance premiums. Free 2006 tax software Damages paid to a former employer for breach of an employment contract. Free 2006 tax software Depreciation on a computer your employer requires you to use in your work. Free 2006 tax software Dues to a chamber of commerce if membership helps you do your job. Free 2006 tax software Dues to professional societies. Free 2006 tax software Educator expenses. Free 2006 tax software Home office or part of your home used regularly and exclusively in your work. Free 2006 tax software Job search expenses in your present occupation. Free 2006 tax software Laboratory breakage fees. Free 2006 tax software Legal fees related to your job. Free 2006 tax software Licenses and regulatory fees. Free 2006 tax software Malpractice insurance premiums. Free 2006 tax software Medical examinations required by an employer. Free 2006 tax software Occupational taxes. Free 2006 tax software Passport for a business trip. Free 2006 tax software Repayment of an income aid payment received under an employer's plan. Free 2006 tax software Research expenses of a college professor. Free 2006 tax software Rural mail carriers' vehicle expenses. Free 2006 tax software Subscriptions to professional journals and trade magazines related to your work. Free 2006 tax software Tools and supplies used in your work. Free 2006 tax software Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. Free 2006 tax software Union dues and expenses. Free 2006 tax software Work clothes and uniforms if required and not suitable for everyday use. Free 2006 tax software Work-related education. Free 2006 tax software Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software Example. Free 2006 tax software You make a bona fide loan to the corporation you work for. Free 2006 tax software It fails to pay you back. Free 2006 tax software You had to make the loan in order to keep your job. Free 2006 tax software You have a business bad debt as an employee. Free 2006 tax software More information. Free 2006 tax software   For more information on business bad debts, see chapter 10 in Publication 535. Free 2006 tax software For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. Free 2006 tax software Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software For the convenience of your employer. Free 2006 tax software   This means that your use of the computer is for a substantial business reason of your employer. Free 2006 tax software You must consider all facts in making this determination. Free 2006 tax software Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. Free 2006 tax software Required as a condition of your employment. Free 2006 tax software   This means that you cannot properly perform your duties without the computer. Free 2006 tax software Whether you can properly perform your duties without it depends on all the facts and circumstances. Free 2006 tax software It is not necessary that your employer explicitly requires you to use your computer. Free 2006 tax software But neither is it enough that your employer merely states that your use of the item is a condition of your employment. Free 2006 tax software Example. Free 2006 tax software You are an engineer with an engineering firm. Free 2006 tax software You occasionally take work home at night rather than work late at the office. Free 2006 tax software You own and use a computer that is similar to the one you use at the office to complete your work at home. Free 2006 tax software 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. Free 2006 tax software Which depreciation method to use. Free 2006 tax software   The depreciation method you use depends on whether you meet the more-than-50%-use test. Free 2006 tax software More-than-50%-use test met. Free 2006 tax software   You meet this test if you use the computer more than 50% in your work. Free 2006 tax software If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). Free 2006 tax software In addition, you may be able to take the section 179 deduction for the year you place the item in service. Free 2006 tax software More-than-50%-use test not met. Free 2006 tax software   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). Free 2006 tax software You also cannot claim the section 179 deduction. Free 2006 tax software (But if you use your computer in a home office, see the exception below. Free 2006 tax software ) Investment use. Free 2006 tax software   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. Free 2006 tax software However, you can combine your investment use with your work use in figuring your depreciation deduction. Free 2006 tax software Exception for computer used in a home office. Free 2006 tax software   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 . Free 2006 tax software 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. Free 2006 tax software You also may be able to take a section 179 deduction for the year you place the computer in service. Free 2006 tax software See Computer used in a home office under How To Report, later. Free 2006 tax software More information. Free 2006 tax software   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. Free 2006 tax software Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. Free 2006 tax software Reporting your depreciation deduction. Free 2006 tax software    See How To Report, later, for information about reporting a deduction for depreciation. Free 2006 tax software You must keep records to prove your percentage of business and investment use. Free 2006 tax software 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. Free 2006 tax software Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Free 2006 tax software Lobbying and political activities. Free 2006 tax software    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Free 2006 tax software See Lobbying Expenses under Nondeductible Expenses, later. Free 2006 tax software 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. Free 2006 tax software If you file Form 1040A, you can deduct these expenses on line 16. Free 2006 tax software If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Free 2006 tax software However, neither spouse can deduct more than $250 of his or her qualified expenses. Free 2006 tax software Eligible educator. Free 2006 tax software   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. Free 2006 tax software Qualified expenses. Free 2006 tax software   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. Free 2006 tax software An ordinary expense is one that is common and accepted in your educational field. Free 2006 tax software A necessary expense is one that is helpful and appropriate for your profession as an educator. Free 2006 tax software An expense does not have to be required to be considered necessary. Free 2006 tax software   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Free 2006 tax software You must reduce your qualified expenses by the following amounts. Free 2006 tax software Excludable U. Free 2006 tax software S. Free 2006 tax software series EE and I savings bond interest from Form 8815. Free 2006 tax software Nontaxable qualified state tuition program earnings. Free 2006 tax software Nontaxable earnings from Coverdell education savings accounts. Free 2006 tax software Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. Free 2006 tax software Educator expenses over limit. Free 2006 tax software   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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Free 2006 tax software Principal place of business. Free 2006 tax software   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. Free 2006 tax software   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. Free 2006 tax software You should keep records that will give the information needed to figure the deduction according to these rules. Free 2006 tax software Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. Free 2006 tax software More information. Free 2006 tax software   See Publication 587 for more detailed information and a worksheet for figuring the deduction. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software Employment and outplacement agency fees. Free 2006 tax software    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Free 2006 tax software Employer pays you back. Free 2006 tax software   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. Free 2006 tax software See Recoveries in Publication 525. Free 2006 tax software Employer pays the employment agency. Free 2006 tax software   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. Free 2006 tax software Résumé. Free 2006 tax software   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. Free 2006 tax software Travel and transportation expenses. Free 2006 tax software   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. Free 2006 tax software You can deduct the travel expenses if the trip is primarily to look for a new job. Free 2006 tax software 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. Free 2006 tax software   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. Free 2006 tax software    You can choose to use the standard mileage rate to figure your car expenses. Free 2006 tax software The 2013 rate for business use of a vehicle is 56½ cents per mile. Free 2006 tax software See Publication 463 for more information on travel and car expenses. Free 2006 tax software Legal Fees You can deduct legal fees related to doing or keeping your job. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software However, you cannot deduct the cost of travel as a form of education. Free 2006 tax software 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. Free 2006 tax software See chapter 4 of Publication 463 for more information. Free 2006 tax software 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. Free 2006 tax software You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Free 2006 tax software For more information about depreciation, see Publication 946. Free 2006 tax software 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. Free 2006 tax software Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. Free 2006 tax software Travel expenses. Free 2006 tax software   Travel expenses are those incurred while traveling away from home for your employer. Free 2006 tax software You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Free 2006 tax software Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. Free 2006 tax software   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. Free 2006 tax software ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. Free 2006 tax software   Travel expenses are discussed more fully in chapter 1 of Publication 463. Free 2006 tax software Temporary work assignment. Free 2006 tax software    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. Free 2006 tax software Indefinite work assignment. Free 2006 tax software   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. Free 2006 tax software 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. Free 2006 tax software Federal crime investigation and prosecution. Free 2006 tax software   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. Free 2006 tax software 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. Free 2006 tax software   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. Free 2006 tax software Armed Forces reservists traveling more than 100 miles from home. Free 2006 tax software   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. Free 2006 tax software 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. Free 2006 tax software The balance, if any, is reported on Schedule A. Free 2006 tax software   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. Free 2006 tax software   For more information on travel expenses, see Publication 463. Free 2006 tax software Local transportation expenses. Free 2006 tax software   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. Free 2006 tax software They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Free 2006 tax software   You can choose to use the standard mileage rate to figure your car expenses. Free 2006 tax software The 2013 rate for business use of a vehicle is 56½ cents per mile. Free 2006 tax software    In general, the costs of commuting between your residence and your place of business are nondeductible. Free 2006 tax software Work at two places in a day. Free 2006 tax software   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. Free 2006 tax software Temporary work location. Free 2006 tax software   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. Free 2006 tax software The work location is outside the metropolitan area where you live and normally work. Free 2006 tax software You have at least one regular work location (other than your home) for the same trade or business. Free 2006 tax software (If this applies, the distance between your home and the temporary work location does not matter. Free 2006 tax software )   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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software For more information, see chapter 1 of Publication 463. Free 2006 tax software Home office. Free 2006 tax software   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. Free 2006 tax software (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. Free 2006 tax software ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. Free 2006 tax software Meals and entertainment. Free 2006 tax software   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. Free 2006 tax software 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. Free 2006 tax software   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. Free 2006 tax software You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. Free 2006 tax software Meals when subject to “hours of service” limits. Free 2006 tax software   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. Free 2006 tax software You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. Free 2006 tax software Gift expenses. Free 2006 tax software   You can generally deduct up to $25 of business gifts you give to any one individual during the year. Free 2006 tax software The following items do not count toward the $25 limit. Free 2006 tax software Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. Free 2006 tax software Signs, racks, and promotional materials to be displayed on the business premises of the recipient. Free 2006 tax software Local lodging. Free 2006 tax software   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. Free 2006 tax software   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. Free 2006 tax software Additional information. Free 2006 tax software    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. Free 2006 tax software Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Free 2006 tax software You can also deduct assessments for benefit payments to unemployed union members. Free 2006 tax software However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Free 2006 tax software Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. Free 2006 tax software You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Free 2006 tax software See Lobbying Expenses under Nondeductible Expenses, later. Free 2006 tax software Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Free 2006 tax software You must wear them as a condition of your employment. Free 2006 tax software The clothes are not suitable for everyday wear. Free 2006 tax software It is not enough that you wear distinctive clothing. Free 2006 tax software The clothing must be specifically required by your employer. Free 2006 tax software Nor is it enough that you do not, in fact, wear your work clothes away from work. Free 2006 tax software The clothing must not be suitable for taking the place of your regular clothing. Free 2006 tax software 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. Free 2006 tax software ). Free 2006 tax software Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Free 2006 tax software 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. Free 2006 tax software Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Free 2006 tax software Protective clothing. Free 2006 tax software   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. Free 2006 tax software   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. Free 2006 tax software Military uniforms. Free 2006 tax software   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Free 2006 tax software 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. Free 2006 tax software In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Free 2006 tax software   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. Free 2006 tax software   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. Free 2006 tax software However, you can deduct the cost of insignia, shoulder boards, and related items. Free 2006 tax software    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Free 2006 tax software 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. Free 2006 tax software It maintains or improves skills required in your present work. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. Free 2006 tax software 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. Free 2006 tax software Travel as education. Free 2006 tax software   You cannot deduct the cost of travel that in itself constitutes a form of education. Free 2006 tax software 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. Free 2006 tax software More information. Free 2006 tax software    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. Free 2006 tax software 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. Free 2006 tax software Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Free 2006 tax software Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Free 2006 tax software Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Free 2006 tax software These fees include the cost of tax preparation software programs and tax publications. Free 2006 tax software They also include any fee you paid for electronic filing of your return. Free 2006 tax software See Tax preparation fees under How To Report, later. Free 2006 tax software Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software These other expenses include the following items. Free 2006 tax software Appraisal fees for a casualty loss or charitable contribution. Free 2006 tax software Casualty and theft losses from property used in performing services as an employee. Free 2006 tax software Clerical help and office rent in caring for investments. Free 2006 tax software Depreciation on home computers used for investments. Free 2006 tax software Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. Free 2006 tax software Fees to collect interest and dividends. Free 2006 tax software Hobby expenses, but generally not more than hobby income. Free 2006 tax software Indirect miscellaneous deductions from pass-through entities. Free 2006 tax software Investment fees and expenses. Free 2006 tax software Legal fees related to producing or collecting taxable income or getting tax advice. Free 2006 tax software Loss on deposits in an insolvent or bankrupt financial institution. Free 2006 tax software Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. Free 2006 tax software Repayments of income. Free 2006 tax software Repayments of social security benefits. Free 2006 tax software Safe deposit box rental, except for storing jewelry and other personal effects. Free 2006 tax software Service charges on dividend reinvestment plans. Free 2006 tax software Tax advice fees. Free 2006 tax software Trustee's fees for your IRA, if separately billed and paid. Free 2006 tax software If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. Free 2006 tax software Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Free 2006 tax software 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. Free 2006 tax software First report the loss in Section B of Form 4684, Casualties and Thefts. Free 2006 tax software You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Free 2006 tax software 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. Free 2006 tax software For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software The fees are deductible on the return for the year in which you paid them. Free 2006 tax software For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. Free 2006 tax software 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). Free 2006 tax software You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Free 2006 tax software But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. Free 2006 tax software For more information on depreciation, see Publication 946. Free 2006 tax software 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. Free 2006 tax software Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Free 2006 tax software 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. Free 2006 tax software For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Free 2006 tax software 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. Free 2006 tax software But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Free 2006 tax software You must add the fee to the cost of the property. Free 2006 tax software You cannot deduct the fee you pay to a broker to sell securities. Free 2006 tax software You can use the fee only to figure gain or loss from the sale. Free 2006 tax software See the instructions for Schedule D (Form 1040) for information on how to report the fee. Free 2006 tax software Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Free 2006 tax software A hobby is not a business because it is not carried on to make a profit. Free 2006 tax software See Not-for-Profit Activities in chapter 1 of Publication 535. Free 2006 tax software Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Free 2006 tax software Deductions of pass-through entities are passed through to the partners or shareholders. Free 2006 tax software The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Free 2006 tax software Example. Free 2006 tax software You are a member of an investment club that is formed solely to invest in securities. Free 2006 tax software The club is treated as a partnership. Free 2006 tax software The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Free 2006 tax software In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Free 2006 tax software 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. Free 2006 tax software Publicly offered mutual funds. Free 2006 tax software   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Free 2006 tax software 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. Free 2006 tax software   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). Free 2006 tax software This net figure is the amount you report on your return as income. Free 2006 tax software You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Free 2006 tax software Information returns. Free 2006 tax software   You should receive information returns from pass-through entities. Free 2006 tax software Partnerships and S corporations. Free 2006 tax software   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. Free 2006 tax software Nonpublicly offered mutual funds. Free 2006 tax software   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. Free 2006 tax software You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). Free 2006 tax software See Tax Preparation Fees, earlier. Free 2006 tax software Unlawful discrimination claims. Free 2006 tax software   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. Free 2006 tax software S. Free 2006 tax software Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. Free 2006 tax software 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. Free 2006 tax software See Publication 525 for more information. Free 2006 tax software Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Free 2006 tax software 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. Free 2006 tax software If elected, the casualty loss is subject to certain deduction limitations. Free 2006 tax software The election is made on Form 4684. Free 2006 tax software Once you make this choice, you cannot change it without IRS approval. Free 2006 tax software If none of the deposit is federally insured, you can deduct the loss in either of the following ways. Free 2006 tax software As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software As a casualty loss. Free 2006 tax software Report it on Form 4684 first and then on Schedule A (Form 1040). Free 2006 tax software See Publication 547 for details. Free 2006 tax software As a nonbusiness bad debt. Free 2006 tax software Report it on Schedule D (Form 1040). Free 2006 tax software If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. Free 2006 tax software Exception. Free 2006 tax software   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. Free 2006 tax software For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. Free 2006 tax software Actual loss different from estimated loss. Free 2006 tax software   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. Free 2006 tax software See Recoveries in Publication 525. Free 2006 tax software If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. Free 2006 tax software Choice not made. Free 2006 tax software   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. Free 2006 tax software See Nonbusiness Bad Debts in chapter 4 of Publication 550. Free 2006 tax software 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. Free 2006 tax software For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Free 2006 tax software 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. Free 2006 tax software If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Free 2006 tax software If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. Free 2006 tax software 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). Free 2006 tax software If the deduction is more than $3,000, you will have to use a special computation to figure your tax. Free 2006 tax software See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. Free 2006 tax software 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. Free 2006 tax software You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Free 2006 tax software Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Free 2006 tax software They are not subject to the 2% limit. Free 2006 tax software Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Free 2006 tax software List of Deductions Amortizable premium on taxable bonds. Free 2006 tax software Casualty and theft losses from income-producing property. Free 2006 tax software Federal estate tax on income in respect of a decedent. Free 2006 tax software Gambling losses up to the amount of gambling winnings. Free 2006 tax software Impairment-related work expenses of persons with disabilities. Free 2006 tax software Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Free 2006 tax software Losses from Ponzi-type investment schemes. Free 2006 tax software Repayments of more than $3,000 under a claim of right. Free 2006 tax software Unrecovered investment in an annuity. Free 2006 tax software 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. Free 2006 tax software You can elect to amortize the premium on taxable bonds. Free 2006 tax software The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Free 2006 tax software Pre-1998 election to amortize bond premium. Free 2006 tax software   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. Free 2006 tax software Bonds acquired after October 22, 1986, and before 1988. Free 2006 tax software   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. Free 2006 tax software Bonds acquired before October 23, 1986. Free 2006 tax software   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. Free 2006 tax software Deduction for excess premium. Free 2006 tax software   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. Free 2006 tax software If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software    Pre-1998 choice to amortize bond premium. Free 2006 tax software 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. Free 2006 tax software More information. Free 2006 tax software    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. Free 2006 tax software 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). Free 2006 tax software First report the loss in Section B of Form 4684. Free 2006 tax software You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Free 2006 tax software 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. Free 2006 tax software For more information on casualty and theft losses, see Publication 547. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software See Publication 559 for information about figuring the amount of this deduction. Free 2006 tax software 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. Free 2006 tax software You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Free 2006 tax software You cannot deduct gambling losses that are more than your winnings. Free 2006 tax software Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). Free 2006 tax software You cannot reduce your gambling winnings by your gambling losses and report the difference. Free 2006 tax software 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. Free 2006 tax software Therefore, your records should show your winnings separately from your losses. Free 2006 tax software Diary of winnings and losses. Free 2006 tax software You must keep an accurate diary or similar record of your losses and winnings. Free 2006 tax software Your diary should contain at least the following information. Free 2006 tax software The date and type of your specific wager or wagering activity. Free 2006 tax software The name and address or location of the gambling establishment. Free 2006 tax software The names of other persons present with you at the gambling establishment. Free 2006 tax software The amount(s) you won or lost. Free 2006 tax software Proof of winnings and losses. Free 2006 tax software   In addition to your diary, you should also have other documentation. Free 2006 tax software 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. Free 2006 tax software   For specific wagering transactions, you can use the following items to support your winnings and losses. Free 2006 tax software    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. Free 2006 tax software They are not all-inclusive. Free 2006 tax software Your tax liability depends on your particular facts and circumstances. Free 2006 tax software Keno. Free 2006 tax software   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. Free 2006 tax software Slot machines. Free 2006 tax software   A record of the machine number and all winnings by date and time the machine was played. Free 2006 tax software Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. Free 2006 tax software ). Free 2006 tax software   The number of the table at which you were playing. Free 2006 tax software Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. Free 2006 tax software Bingo. Free 2006 tax software   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Free 2006 tax software Supplemental records include any receipts from the casino, parlor, etc. Free 2006 tax software Racing (horse, harness, dog, etc. Free 2006 tax software ). Free 2006 tax software   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Free 2006 tax software Supplemental records include unredeemed tickets and payment records from the racetrack. Free 2006 tax software Lotteries. Free 2006 tax software   A record of ticket purchases, dates, winnings, and losses. Free 2006 tax software Supplemental records include unredeemed tickets, payment slips, and winnings statements. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software Example. Free 2006 tax software You are blind. Free 2006 tax software You must use a reader to do your work. Free 2006 tax software 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. Free 2006 tax software The reader's services are only for your work. Free 2006 tax software You can deduct your expenses for the reader as impairment-related work expenses. Free 2006 tax software Self-employed. Free 2006 tax software   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. Free 2006 tax software See Impairment-related work expenses. Free 2006 tax software , later under How To Report. Free 2006 tax software 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. Free 2006 tax software S. Free 2006 tax software trade or business). Free 2006 tax software It is not subject to the passive activity limitations. Free 2006 tax software 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. Free 2006 tax software See Publication 463 for more information. Free 2006 tax software 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. Free 2006 tax software If you are an employee, complete Form 2106 or Form 2106-EZ. Free 2006 tax software See Publication 463 for more information. Free 2006 tax software 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. Free 2006 tax software You figure the deductible loss in Section B of Form 4684. Free 2006 tax software 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. Free 2006 tax software Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Free 2006 tax software You do not need to complete Appendix A. Free 2006 tax software See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. Free 2006 tax software 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. Free 2006 tax software See Repayments in Publication 525 for more information. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. Free 2006 tax software Nondeductible Expenses You cannot deduct the following expenses. Free 2006 tax software List of Nondeductible Expenses Adoption expenses. Free 2006 tax software Broker's commissions. Free 2006 tax software Burial or funeral expenses, including the cost of a cemetery lot. Free 2006 tax software Campaign expenses. Free 2006 tax software Capital expenses. Free 2006 tax software Check-writing fees. Free 2006 tax software Club dues. Free 2006 tax software Commuting expenses. Free 2006 tax software Fees and licenses, such as car licenses, marriage licenses, and dog tags. Free 2006 tax software Fines and penalties, such as parking tickets. Free 2006 tax software Health spa expenses. Free 2006 tax software Hobby losses—but see Hobby Expenses, earlier. Free 2006 tax software Home repairs, insurance, and rent. Free 2006 tax software Home security system. Free 2006 tax software Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. Free 2006 tax software Investment-related seminars. Free 2006 tax software Life insurance premiums paid by the insured. Free 2006 tax software Lobbying expenses. Free 2006 tax software Losses from the sale of your home, furniture, personal car, etc. Free 2006 tax software Lost or misplaced cash or property. Free 2006 tax software Lunches with co-workers. Free 2006 tax software Meals while working late. Free 2006 tax software Medical expenses as business expenses other than medical examinations required by your employer. Free 2006 tax software Personal disability insurance premiums. Free 2006 tax software Personal legal expenses. Free 2006 tax software Personal, living, or family expenses. Free 2006 tax software Political contributions. Free 2006 tax software Professional accreditation fees. Free 2006 tax software Professional reputation, expenses to improve. Free 2006 tax software Relief fund contributions. Free 2006 tax software Residential telephone line. Free 2006 tax software Stockholders' meeting, expenses of attending. Free 2006 tax software Tax-exempt income, expenses of earning or collecting. Free 2006 tax software The value of wages never received or lost vacation time. Free 2006 tax software Travel expenses for another individual. Free 2006 tax software Voluntary unemployment benefit fund contributions. Free 2006 tax software Wristwatches. Free 2006 tax software Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. Free 2006 tax software For details, see Form 8839, Qualified Adoption Expenses. Free 2006 tax software Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. Free 2006 tax software Instead, these fees must be added to the taxpayer's cost of the securities. Free 2006 tax software Commissions paid on the sale are deductible as business expenses only by dealers. Free 2006 tax software Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Free 2006 tax software These include qualification and registration fees for primary elections. Free 2006 tax software Legal fees. Free 2006 tax software   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Free 2006 tax software 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. Free 2006 tax software If you use such property in your work, you may be able to take a depreciation deduction. Free 2006 tax software See Publication 946. Free 2006 tax software If the property is a car used in your work, also see Publication 463. Free 2006 tax software 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. Free 2006 tax software Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Free 2006 tax software This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Free 2006 tax software 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. Free 2006 tax software Dues paid to airline, hotel, and luncheon clubs are not deductible. Free 2006 tax software Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Free 2006 tax software 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. Free 2006 tax software Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Free 2006 tax software This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Free 2006 tax software Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Free 2006 tax software 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. Free 2006 tax software Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Free 2006 tax software However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Free 2006 tax software See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. Free 2006 tax software Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Free 2006 tax software Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Free 2006 tax software You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Free 2006 tax software See Publication 504, Divorced or Separated Individuals, for information on alimony. Free 2006 tax software Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Free 2006 tax software 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. Free 2006 tax software Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Free 2006 tax software Covered executive branch official. Free 2006 tax software   A covered executive branch official, for the purpose of (4) above, is any of the following officials. Free 2006 tax software The President. Free 2006 tax software The Vice President. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software Dues used for lobbying. Free 2006 tax software   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. Free 2006 tax software Exceptions. Free 2006 tax software   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. Free 2006 tax software You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). Free 2006 tax software An Indian tribal government is considered a local council or similar governing body. Free 2006 tax software 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). Free 2006 tax software 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. Free 2006 tax software Payments by the other person to you for lobbying activities cannot be deducted. Free 2006 tax software Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Free 2006 tax software 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. Free 2006 tax software See Publication 547. Free 2006 tax software Example. Free 2006 tax software A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Free 2006 tax software The diamond falls from the ring and is never found. Free 2006 tax software The loss of the diamond is a casualty. Free 2006 tax software Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Free 2006 tax software See Publication 463 for information on deductible expenses while traveling away from home. Free 2006 tax software Meals While Working Late You cannot deduct the cost of meals while working late. Free 2006 tax software 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. Free 2006 tax software See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. Free 2006 tax software Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Free 2006 tax software Custody of children. Free 2006 tax software Breach of promise to marry suit. Free 2006 tax software Civil or criminal charges resulting from a personal relationship. Free 2006 tax software Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). Free 2006 tax software For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Free 2006 tax software Preparation of a title (or defense or perfection of a title). Free 2006 tax software Preparation of a will. Free 2006 tax software Property claims or property settlement in a divorce. Free 2006 tax software You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Free 2006 tax software Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Free 2006 tax software Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Free 2006 tax software Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Free 2006 tax software Accounting certificate fees paid for the initial right to practice accounting. Free 2006 tax software Bar exam fees and incidental expenses in securing initial admission to the bar. Free 2006 tax software Medical and dental license fees paid to get initial licensing. Free 2006 tax software Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software 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. Free 2006 tax software You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Free 2006 tax software Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Free 2006 tax software You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. Free 2006 tax software If you have expenses to p
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Oak Ridge National Laboratory

The Oak Ridge National Laboratory, the Department of Energy's largest multi-purpose national laboratory, conducts world-leading research in advanced materials exploration, alternative fuels, climate change, and supercomputing.

Contact the Agency or Department

Website: Oak Ridge National Laboratory

Address: P.O. Box 2001
Oak Ridge, TN 37831

Phone Number: (865) 576-0885

Toll-free: (800) 382-6938

The Free 2006 Tax Software

Free 2006 tax software Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Free 2006 tax software B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Free 2006 tax software C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Free 2006 tax software Copyrights, Copyrights. Free 2006 tax software Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Free 2006 tax software Capitalized costs, Activities subject to the rules. Free 2006 tax software , Deducting vs. Free 2006 tax software Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Free 2006 tax software Real estate taxes, Real estate taxes. Free 2006 tax software Real property, Real Property Settlement costs (fees), Settlement costs. Free 2006 tax software D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Free 2006 tax software Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Free 2006 tax software Franchises, Franchises, trademarks, and trade names. Free 2006 tax software Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Free 2006 tax software M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Free 2006 tax software Points, Points. Free 2006 tax software Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Free 2006 tax software Real property, Real Property S Settlement costs (fees), Settlement costs. Free 2006 tax software Special-use valuation, Special-use valuation. Free 2006 tax software Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Free 2006 tax software T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Free 2006 tax software Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Free 2006 tax software Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Free 2006 tax software Exceptions, Exceptions. Free 2006 tax software Prev  Up     Home   More Online Publications