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Free tax returns 18. Free tax returns   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. Free tax returns Documento (instrumento) de divorcio o separación judicial. Free tax returns Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Free tax returns Impuestos y seguro. Free tax returns Otros pagos a terceros. Free tax returns Documentos Firmados Después de 1984Pagos a terceros. Free tax returns Excepción. Free tax returns Pagos sustitutivos. Free tax returns Específicamente designado como pensión para hijos menores. Free tax returns Contingencia relacionada con su hijo. Free tax returns Pago claramente asociado con una contingencia. Free tax returns Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. Free tax returns Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. Free tax returns Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. Free tax returns Cómo deducir la pensión para el cónyuge divorciado que pagó. Free tax returns Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. Free tax returns Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. Free tax returns “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. Free tax returns La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. Free tax returns No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. Free tax returns La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. Free tax returns Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. Free tax returns Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. Free tax returns Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. Free tax returns Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. Free tax returns Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. Free tax returns Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. Free tax returns Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. Free tax returns Definiciones. Free tax returns   Las siguientes son definiciones aplicables a lo largo de este capítulo. Free tax returns Cónyuge o ex cónyuge. Free tax returns   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. Free tax returns Documento (instrumento) de divorcio o separación judicial. Free tax returns   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. Free tax returns Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). Free tax returns Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. Free tax returns Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. Free tax returns Pagos que no son pensión para el cónyuge divorciado. Free tax returns   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. Free tax returns La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. Free tax returns Pagos a terceros. Free tax returns   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. Free tax returns Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. Free tax returns ), impuestos, matrícula escolar, etcétera. Free tax returns A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. Free tax returns Primas de un seguro de vida. Free tax returns   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. Free tax returns Pagos por una vivienda comprada conjuntamente. Free tax returns   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. Free tax returns Pagos hipotecarios. Free tax returns   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. Free tax returns Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. Free tax returns Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. Free tax returns Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. Free tax returns Impuestos y seguro. Free tax returns   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. Free tax returns Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. Free tax returns Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. Free tax returns    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. Free tax returns Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. Free tax returns Otros pagos a terceros. Free tax returns   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. Free tax returns Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. Free tax returns Excepción para documentos firmados antes de 1985. Free tax returns   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. Free tax returns Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. Free tax returns   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. Free tax returns irs. Free tax returns gov/pub504. Free tax returns Ejemplo 1. Free tax returns En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. Free tax returns En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. Free tax returns El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. Free tax returns El documento de divorcio se trata como si hubiese sido firmado antes de 1985. Free tax returns Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. Free tax returns Ejemplo 2. Free tax returns Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. Free tax returns En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. Free tax returns Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. Free tax returns Requisitos de la pensión para el cónyuge divorciado. Free tax returns   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. Free tax returns El documento no indica que el pago no es pensión para el cónyuge divorciado. Free tax returns Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. Free tax returns No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. Free tax returns El pago no se considera pensión para hijos menores. Free tax returns Cada uno de estos requisitos se trata a continuación. Free tax returns Requisito de pagos en efectivo. Free tax returns   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. Free tax returns Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). Free tax returns La firma de una escritura de deuda por parte del pagador. Free tax returns Uso de los bienes del pagador. Free tax returns Pagos a terceros. Free tax returns   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. Free tax returns Vea Pagos a terceros bajo Reglas Generales, anteriormente. Free tax returns   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. Free tax returns La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. Free tax returns Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. Free tax returns Pagos no designados como pensión para el cónyuge divorciado. Free tax returns   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. Free tax returns Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. Free tax returns Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). Free tax returns Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. Free tax returns   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. Free tax returns La copia debe ser adjuntada cada año en el que la designación corresponda. Free tax returns Los cónyuges no pueden vivir en la misma vivienda. Free tax returns    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. Free tax returns Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. Free tax returns   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. Free tax returns Excepción. Free tax returns   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. Free tax returns Tabla 18-1. Free tax returns Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. Free tax returns Los pagos no son requeridos por un documento de divorcio o de separación judicial. Free tax returns El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. Free tax returns El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. Free tax returns Los pagos son en efectivo (incluyendo cheques o giros). Free tax returns El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. Free tax returns El documento no indica que el pago no es pensión para el cónyuge divorciado. Free tax returns El documento indica que el pago no es pensión para el cónyuge divorciado. Free tax returns Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. Free tax returns Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. Free tax returns Los pagos no son requeridos después de la muerte del cónyuge beneficiario. Free tax returns Los pagos son requeridos después de la muerte del cónyuge beneficiario. Free tax returns El pago no se considera pensión para hijos menores. Free tax returns El pago se considera pensión para hijos menores. Free tax returns Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. Free tax returns Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. Free tax returns Obligación de pagos después de la muerte del cónyuge beneficiario. Free tax returns   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. Free tax returns Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. Free tax returns   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. Free tax returns Ejemplo. Free tax returns Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. Free tax returns En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. Free tax returns También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. Free tax returns La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. Free tax returns Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. Free tax returns Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. Free tax returns Pagos sustitutivos. Free tax returns   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. Free tax returns Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. Free tax returns Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. Free tax returns Ejemplo 1. Free tax returns Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. Free tax returns Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. Free tax returns Su ex cónyuge tiene la custodia de sus hijos menores de edad. Free tax returns El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. Free tax returns Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. Free tax returns Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. Free tax returns De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. Free tax returns Ejemplo 2. Free tax returns Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. Free tax returns Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. Free tax returns El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. Free tax returns Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). Free tax returns Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. Free tax returns Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. Free tax returns El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. Free tax returns Pensión para hijos menores. Free tax returns   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. Free tax returns La cantidad o parte designada podría variar con el tiempo. Free tax returns Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. Free tax returns Específicamente designado como pensión para hijos menores. Free tax returns   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. Free tax returns Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. Free tax returns Contingencia relacionada con su hijo. Free tax returns   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. Free tax returns No importa si es seguro o probable que el suceso vaya a ocurrir. Free tax returns Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. Free tax returns Pago claramente asociado con una contingencia. Free tax returns   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. Free tax returns Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. Free tax returns Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. Free tax returns En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. Free tax returns   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. Free tax returns Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. Free tax returns Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. Free tax returns Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. Free tax returns Tiene que presentar el Formulario 1040. Free tax returns No puede usar el Formulario 1040A ni el Formulario 1040EZ. Free tax returns Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. Free tax returns En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. Free tax returns Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. Free tax returns Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. Free tax returns Anote el total de sus pagos en la línea 31a. Free tax returns Tiene que proveer el SSN o ITIN de su cónyuge. Free tax returns Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. Free tax returns Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. Free tax returns Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. Free tax returns No puede usar el Formulario 1040A ni el Formulario 1040EZ. Free tax returns Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. Free tax returns Si no lo hace, podría tener que pagar una multa de $50. Free tax returns Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. Free tax returns Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. Free tax returns Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. Free tax returns El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. Free tax returns No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. Free tax returns El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. Free tax returns Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. Free tax returns Cuándo aplicar la regla de recuperación. Free tax returns   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. Free tax returns   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. Free tax returns Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. Free tax returns Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. Free tax returns Cómo calcular la recuperación. Free tax returns   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. Free tax returns Cómo incluir la recuperación en los ingresos. Free tax returns   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). Free tax returns Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). Free tax returns En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. Free tax returns Cómo deducir la recuperación. Free tax returns   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). Free tax returns Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). Free tax returns En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. Free tax returns Prev  Up  Next   Home   More Online Publications
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Free tax returns 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 tax returns Computer used in a home office. Free tax returns 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 tax returns You can claim the amount of expenses that is more than 2% of your adjusted gross income. Free tax returns You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Free tax returns Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. Free tax returns Generally, you apply the 2% limit after you apply any other deduction limit. Free tax returns 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 tax returns Deductions subject to the 2% limit are discussed in the following three categories. Free tax returns Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). Free tax returns Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). Free tax returns Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). Free tax returns Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Free tax returns 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 tax returns An expense is ordinary if it is common and accepted in your trade, business, or profession. Free tax returns An expense is necessary if it is appropriate and helpful to your business. Free tax returns An expense does not have to be required to be considered necessary. Free tax returns You may be able to deduct the following items as unreimbursed employee expenses. Free tax returns Business bad debt of an employee. Free tax returns Business liability insurance premiums. Free tax returns Damages paid to a former employer for breach of an employment contract. Free tax returns Depreciation on a computer your employer requires you to use in your work. Free tax returns Dues to a chamber of commerce if membership helps you do your job. Free tax returns Dues to professional societies. Free tax returns Educator expenses. Free tax returns Home office or part of your home used regularly and exclusively in your work. Free tax returns Job search expenses in your present occupation. Free tax returns Laboratory breakage fees. Free tax returns Legal fees related to your job. Free tax returns Licenses and regulatory fees. Free tax returns Malpractice insurance premiums. Free tax returns Medical examinations required by an employer. Free tax returns Occupational taxes. Free tax returns Passport for a business trip. Free tax returns Repayment of an income aid payment received under an employer's plan. Free tax returns Research expenses of a college professor. Free tax returns Rural mail carriers' vehicle expenses. Free tax returns Subscriptions to professional journals and trade magazines related to your work. Free tax returns Tools and supplies used in your work. Free tax returns Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. Free tax returns Union dues and expenses. Free tax returns Work clothes and uniforms if required and not suitable for everyday use. Free tax returns Work-related education. Free tax returns Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. Free tax returns 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 tax returns 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 tax returns Example. Free tax returns You make a bona fide loan to the corporation you work for. Free tax returns It fails to pay you back. Free tax returns You had to make the loan in order to keep your job. Free tax returns You have a business bad debt as an employee. Free tax returns More information. Free tax returns   For more information on business bad debts, see chapter 10 in Publication 535. Free tax returns For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. Free tax returns Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Free tax returns 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 tax returns 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 tax returns For the convenience of your employer. Free tax returns   This means that your use of the computer is for a substantial business reason of your employer. Free tax returns You must consider all facts in making this determination. Free tax returns 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 tax returns Required as a condition of your employment. Free tax returns   This means that you cannot properly perform your duties without the computer. Free tax returns Whether you can properly perform your duties without it depends on all the facts and circumstances. Free tax returns It is not necessary that your employer explicitly requires you to use your computer. Free tax returns But neither is it enough that your employer merely states that your use of the item is a condition of your employment. Free tax returns Example. Free tax returns You are an engineer with an engineering firm. Free tax returns You occasionally take work home at night rather than work late at the office. Free tax returns You own and use a computer that is similar to the one you use at the office to complete your work at home. Free tax returns 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 tax returns Which depreciation method to use. Free tax returns   The depreciation method you use depends on whether you meet the more-than-50%-use test. Free tax returns More-than-50%-use test met. Free tax returns   You meet this test if you use the computer more than 50% in your work. Free tax returns If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). Free tax returns In addition, you may be able to take the section 179 deduction for the year you place the item in service. Free tax returns More-than-50%-use test not met. Free tax returns   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 tax returns You also cannot claim the section 179 deduction. Free tax returns (But if you use your computer in a home office, see the exception below. Free tax returns ) Investment use. Free tax returns   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. Free tax returns However, you can combine your investment use with your work use in figuring your depreciation deduction. Free tax returns Exception for computer used in a home office. Free tax returns   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 tax returns 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 tax returns You also may be able to take a section 179 deduction for the year you place the computer in service. Free tax returns See Computer used in a home office under How To Report, later. Free tax returns More information. Free tax returns   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 tax returns Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. Free tax returns Reporting your depreciation deduction. Free tax returns    See How To Report, later, for information about reporting a deduction for depreciation. Free tax returns You must keep records to prove your percentage of business and investment use. Free tax returns 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 tax returns Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Free tax returns Lobbying and political activities. Free tax returns    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Free tax returns See Lobbying Expenses under Nondeductible Expenses, later. Free tax returns 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 tax returns If you file Form 1040A, you can deduct these expenses on line 16. Free tax returns If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Free tax returns However, neither spouse can deduct more than $250 of his or her qualified expenses. Free tax returns Eligible educator. Free tax returns   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 tax returns Qualified expenses. Free tax returns   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 tax returns An ordinary expense is one that is common and accepted in your educational field. Free tax returns A necessary expense is one that is helpful and appropriate for your profession as an educator. Free tax returns An expense does not have to be required to be considered necessary. Free tax returns   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Free tax returns You must reduce your qualified expenses by the following amounts. Free tax returns Excludable U. Free tax returns S. Free tax returns series EE and I savings bond interest from Form 8815. Free tax returns Nontaxable qualified state tuition program earnings. Free tax returns Nontaxable earnings from Coverdell education savings accounts. Free tax returns Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. Free tax returns Educator expenses over limit. Free tax returns   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 tax returns 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 tax returns 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 tax returns The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Free tax returns Principal place of business. Free tax returns   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 tax returns   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 tax returns You should keep records that will give the information needed to figure the deduction according to these rules. Free tax returns Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. Free tax returns More information. Free tax returns   See Publication 587 for more detailed information and a worksheet for figuring the deduction. Free tax returns 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 tax returns 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 tax returns Employment and outplacement agency fees. Free tax returns    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Free tax returns Employer pays you back. Free tax returns   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 tax returns See Recoveries in Publication 525. Free tax returns Employer pays the employment agency. Free tax returns   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 tax returns Résumé. Free tax returns   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 tax returns Travel and transportation expenses. Free tax returns   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 tax returns You can deduct the travel expenses if the trip is primarily to look for a new job. Free tax returns 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 tax returns   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 tax returns    You can choose to use the standard mileage rate to figure your car expenses. Free tax returns The 2013 rate for business use of a vehicle is 56½ cents per mile. Free tax returns See Publication 463 for more information on travel and car expenses. Free tax returns Legal Fees You can deduct legal fees related to doing or keeping your job. Free tax returns 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 tax returns 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 tax returns 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 tax returns 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 tax returns 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 tax returns 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 tax returns 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 tax returns However, you cannot deduct the cost of travel as a form of education. Free tax returns 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 tax returns See chapter 4 of Publication 463 for more information. Free tax returns 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 tax returns You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Free tax returns For more information about depreciation, see Publication 946. Free tax returns 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 tax returns Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. Free tax returns Travel expenses. Free tax returns   Travel expenses are those incurred while traveling away from home for your employer. Free tax returns You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Free tax returns Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. Free tax returns   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. Free tax returns ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. Free tax returns   Travel expenses are discussed more fully in chapter 1 of Publication 463. Free tax returns Temporary work assignment. Free tax returns    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 tax returns Indefinite work assignment. Free tax returns   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 tax returns 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 tax returns Federal crime investigation and prosecution. Free tax returns   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 tax returns 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 tax returns   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 tax returns Armed Forces reservists traveling more than 100 miles from home. Free tax returns   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 tax returns 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 tax returns The balance, if any, is reported on Schedule A. Free tax returns   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 tax returns   For more information on travel expenses, see Publication 463. Free tax returns Local transportation expenses. Free tax returns   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. Free tax returns They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Free tax returns   You can choose to use the standard mileage rate to figure your car expenses. Free tax returns The 2013 rate for business use of a vehicle is 56½ cents per mile. Free tax returns    In general, the costs of commuting between your residence and your place of business are nondeductible. Free tax returns Work at two places in a day. Free tax returns   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 tax returns Temporary work location. Free tax returns   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. Free tax returns The work location is outside the metropolitan area where you live and normally work. Free tax returns You have at least one regular work location (other than your home) for the same trade or business. Free tax returns (If this applies, the distance between your home and the temporary work location does not matter. Free tax returns )   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 tax returns 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 tax returns 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 tax returns For more information, see chapter 1 of Publication 463. Free tax returns Home office. Free tax returns   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 tax returns (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. Free tax returns ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. Free tax returns Meals and entertainment. Free tax returns   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 tax returns 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 tax returns   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. Free tax returns You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. Free tax returns Meals when subject to “hours of service” limits. Free tax returns   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 tax returns You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. Free tax returns Gift expenses. Free tax returns   You can generally deduct up to $25 of business gifts you give to any one individual during the year. Free tax returns The following items do not count toward the $25 limit. Free tax returns Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. Free tax returns Signs, racks, and promotional materials to be displayed on the business premises of the recipient. Free tax returns Local lodging. Free tax returns   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 tax returns   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 tax returns Additional information. Free tax returns    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. Free tax returns Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Free tax returns You can also deduct assessments for benefit payments to unemployed union members. Free tax returns However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Free tax returns Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. Free tax returns You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Free tax returns See Lobbying Expenses under Nondeductible Expenses, later. Free tax returns Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Free tax returns You must wear them as a condition of your employment. Free tax returns The clothes are not suitable for everyday wear. Free tax returns It is not enough that you wear distinctive clothing. Free tax returns The clothing must be specifically required by your employer. Free tax returns Nor is it enough that you do not, in fact, wear your work clothes away from work. Free tax returns The clothing must not be suitable for taking the place of your regular clothing. Free tax returns 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 tax returns ). Free tax returns Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Free tax returns 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 tax returns Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Free tax returns Protective clothing. Free tax returns   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 tax returns   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 tax returns Military uniforms. Free tax returns   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Free tax returns 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 tax returns In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Free tax returns   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 tax returns   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. Free tax returns However, you can deduct the cost of insignia, shoulder boards, and related items. Free tax returns    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Free tax returns 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 tax returns It maintains or improves skills required in your present work. Free tax returns 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 tax returns 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 tax returns If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. Free tax returns 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 tax returns Travel as education. Free tax returns   You cannot deduct the cost of travel that in itself constitutes a form of education. Free tax returns 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 tax returns More information. Free tax returns    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. Free tax returns 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 tax returns 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 tax returns Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Free tax returns Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Free tax returns These fees include the cost of tax preparation software programs and tax publications. Free tax returns They also include any fee you paid for electronic filing of your return. Free tax returns See Tax preparation fees under How To Report, later. Free tax returns Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. Free tax returns 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 tax returns 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 tax returns These other expenses include the following items. Free tax returns Appraisal fees for a casualty loss or charitable contribution. Free tax returns Casualty and theft losses from property used in performing services as an employee. Free tax returns Clerical help and office rent in caring for investments. Free tax returns Depreciation on home computers used for investments. Free tax returns Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. Free tax returns Fees to collect interest and dividends. Free tax returns Hobby expenses, but generally not more than hobby income. Free tax returns Indirect miscellaneous deductions from pass-through entities. Free tax returns Investment fees and expenses. Free tax returns Legal fees related to producing or collecting taxable income or getting tax advice. Free tax returns Loss on deposits in an insolvent or bankrupt financial institution. Free tax returns Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. Free tax returns Repayments of income. Free tax returns Repayments of social security benefits. Free tax returns Safe deposit box rental, except for storing jewelry and other personal effects. Free tax returns Service charges on dividend reinvestment plans. Free tax returns Tax advice fees. Free tax returns Trustee's fees for your IRA, if separately billed and paid. Free tax returns If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. Free tax returns 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 tax returns 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 tax returns First report the loss in Section B of Form 4684, Casualties and Thefts. Free tax returns 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 tax returns 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 tax returns For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Free tax returns 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 tax returns 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 tax returns The fees are deductible on the return for the year in which you paid them. Free tax returns For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. Free tax returns 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 tax returns You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Free tax returns 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 tax returns For more information on depreciation, see Publication 946. Free tax returns 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 tax returns Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Free tax returns 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 tax returns For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Free tax returns 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 tax returns But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Free tax returns You must add the fee to the cost of the property. Free tax returns You cannot deduct the fee you pay to a broker to sell securities. Free tax returns You can use the fee only to figure gain or loss from the sale. Free tax returns See the instructions for Schedule D (Form 1040) for information on how to report the fee. Free tax returns Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Free tax returns A hobby is not a business because it is not carried on to make a profit. Free tax returns See Not-for-Profit Activities in chapter 1 of Publication 535. Free tax returns Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Free tax returns Deductions of pass-through entities are passed through to the partners or shareholders. Free tax returns 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 tax returns Example. Free tax returns You are a member of an investment club that is formed solely to invest in securities. Free tax returns The club is treated as a partnership. Free tax returns The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Free tax returns In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Free tax returns 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 tax returns Publicly offered mutual funds. Free tax returns   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Free tax returns 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 tax returns   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 tax returns This net figure is the amount you report on your return as income. Free tax returns 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 tax returns Information returns. Free tax returns   You should receive information returns from pass-through entities. Free tax returns Partnerships and S corporations. Free tax returns   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 tax returns Nonpublicly offered mutual funds. Free tax returns   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. Free tax returns You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Free tax returns 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 tax returns 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 tax returns 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 tax returns 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 tax returns You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). Free tax returns See Tax Preparation Fees, earlier. Free tax returns Unlawful discrimination claims. Free tax returns   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 tax returns S. Free tax returns Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. Free tax returns 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 tax returns See Publication 525 for more information. Free tax returns Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Free tax returns 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 tax returns If elected, the casualty loss is subject to certain deduction limitations. Free tax returns The election is made on Form 4684. Free tax returns Once you make this choice, you cannot change it without IRS approval. Free tax returns If none of the deposit is federally insured, you can deduct the loss in either of the following ways. Free tax returns As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). Free tax returns 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 tax returns 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 tax returns As a casualty loss. Free tax returns Report it on Form 4684 first and then on Schedule A (Form 1040). Free tax returns See Publication 547 for details. Free tax returns As a nonbusiness bad debt. Free tax returns Report it on Schedule D (Form 1040). Free tax returns If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. Free tax returns Exception. Free tax returns   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 tax returns For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. Free tax returns Actual loss different from estimated loss. Free tax returns   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. Free tax returns See Recoveries in Publication 525. Free tax returns If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. Free tax returns Choice not made. Free tax returns   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 tax returns See Nonbusiness Bad Debts in chapter 4 of Publication 550. Free tax returns 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 tax returns For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Free tax returns 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 tax returns If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Free tax returns If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Free tax returns 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 tax returns 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 tax returns The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. Free tax returns 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 tax returns If the deduction is more than $3,000, you will have to use a special computation to figure your tax. Free tax returns See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. Free tax returns 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 tax returns You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Free tax returns Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Free tax returns 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 tax returns 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 tax returns Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Free tax returns They are not subject to the 2% limit. Free tax returns Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Free tax returns List of Deductions Amortizable premium on taxable bonds. Free tax returns Casualty and theft losses from income-producing property. Free tax returns Federal estate tax on income in respect of a decedent. Free tax returns Gambling losses up to the amount of gambling winnings. Free tax returns Impairment-related work expenses of persons with disabilities. Free tax returns Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Free tax returns Losses from Ponzi-type investment schemes. Free tax returns Repayments of more than $3,000 under a claim of right. Free tax returns Unrecovered investment in an annuity. Free tax returns 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 tax returns You can elect to amortize the premium on taxable bonds. Free tax returns The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Free tax returns Pre-1998 election to amortize bond premium. Free tax returns   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 tax returns Bonds acquired after October 22, 1986, and before 1988. Free tax returns   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 tax returns Bonds acquired before October 23, 1986. Free tax returns   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. Free tax returns Deduction for excess premium. Free tax returns   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 tax returns If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. Free tax returns 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 tax returns 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 tax returns    Pre-1998 choice to amortize bond premium. Free tax returns 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 tax returns More information. Free tax returns    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. Free tax returns 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 tax returns First report the loss in Section B of Form 4684. Free tax returns 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 tax returns 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 tax returns For more information on casualty and theft losses, see Publication 547. Free tax returns 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 tax returns 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 tax returns See Publication 559 for information about figuring the amount of this deduction. Free tax returns 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 tax returns You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Free tax returns You cannot deduct gambling losses that are more than your winnings. Free tax returns Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). Free tax returns You cannot reduce your gambling winnings by your gambling losses and report the difference. Free tax returns 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 tax returns Therefore, your records should show your winnings separately from your losses. Free tax returns Diary of winnings and losses. Free tax returns You must keep an accurate diary or similar record of your losses and winnings. Free tax returns Your diary should contain at least the following information. Free tax returns The date and type of your specific wager or wagering activity. Free tax returns The name and address or location of the gambling establishment. Free tax returns The names of other persons present with you at the gambling establishment. Free tax returns The amount(s) you won or lost. Free tax returns Proof of winnings and losses. Free tax returns   In addition to your diary, you should also have other documentation. Free tax returns 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 tax returns   For specific wagering transactions, you can use the following items to support your winnings and losses. Free tax returns    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. Free tax returns They are not all-inclusive. Free tax returns Your tax liability depends on your particular facts and circumstances. Free tax returns Keno. Free tax returns   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 tax returns Slot machines. Free tax returns   A record of the machine number and all winnings by date and time the machine was played. Free tax returns Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. Free tax returns ). Free tax returns   The number of the table at which you were playing. Free tax returns Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. Free tax returns Bingo. Free tax returns   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Free tax returns Supplemental records include any receipts from the casino, parlor, etc. Free tax returns Racing (horse, harness, dog, etc. Free tax returns ). Free tax returns   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Free tax returns Supplemental records include unredeemed tickets and payment records from the racetrack. Free tax returns Lotteries. Free tax returns   A record of ticket purchases, dates, winnings, and losses. Free tax returns Supplemental records include unredeemed tickets, payment slips, and winnings statements. Free tax returns 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 tax returns 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 tax returns Example. Free tax returns You are blind. Free tax returns You must use a reader to do your work. Free tax returns 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 tax returns The reader's services are only for your work. Free tax returns You can deduct your expenses for the reader as impairment-related work expenses. Free tax returns Self-employed. Free tax returns   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 tax returns See Impairment-related work expenses. Free tax returns , later under How To Report. Free tax returns 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 tax returns S. Free tax returns trade or business). Free tax returns It is not subject to the passive activity limitations. Free tax returns 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 tax returns See Publication 463 for more information. Free tax returns 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 tax returns If you are an employee, complete Form 2106 or Form 2106-EZ. Free tax returns See Publication 463 for more information. Free tax returns 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 tax returns You figure the deductible loss in Section B of Form 4684. Free tax returns 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 tax returns Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Free tax returns You do not need to complete Appendix A. Free tax returns See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. Free tax returns 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 tax returns See Repayments in Publication 525 for more information. Free tax returns 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 tax returns 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 tax returns See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. Free tax returns Nondeductible Expenses You cannot deduct the following expenses. Free tax returns List of Nondeductible Expenses Adoption expenses. Free tax returns Broker's commissions. Free tax returns Burial or funeral expenses, including the cost of a cemetery lot. Free tax returns Campaign expenses. Free tax returns Capital expenses. Free tax returns Check-writing fees. Free tax returns Club dues. Free tax returns Commuting expenses. Free tax returns Fees and licenses, such as car licenses, marriage licenses, and dog tags. Free tax returns Fines and penalties, such as parking tickets. Free tax returns Health spa expenses. Free tax returns Hobby losses—but see Hobby Expenses, earlier. Free tax returns Home repairs, insurance, and rent. Free tax returns Home security system. Free tax returns Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. Free tax returns Investment-related seminars. Free tax returns Life insurance premiums paid by the insured. Free tax returns Lobbying expenses. Free tax returns Losses from the sale of your home, furniture, personal car, etc. Free tax returns Lost or misplaced cash or property. Free tax returns Lunches with co-workers. Free tax returns Meals while working late. Free tax returns Medical expenses as business expenses other than medical examinations required by your employer. Free tax returns Personal disability insurance premiums. Free tax returns Personal legal expenses. Free tax returns Personal, living, or family expenses. Free tax returns Political contributions. Free tax returns Professional accreditation fees. Free tax returns Professional reputation, expenses to improve. Free tax returns Relief fund contributions. Free tax returns Residential telephone line. Free tax returns Stockholders' meeting, expenses of attending. Free tax returns Tax-exempt income, expenses of earning or collecting. Free tax returns The value of wages never received or lost vacation time. Free tax returns Travel expenses for another individual. Free tax returns Voluntary unemployment benefit fund contributions. Free tax returns Wristwatches. Free tax returns Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. Free tax returns For details, see Form 8839, Qualified Adoption Expenses. Free tax returns Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. Free tax returns Instead, these fees must be added to the taxpayer's cost of the securities. Free tax returns Commissions paid on the sale are deductible as business expenses only by dealers. Free tax returns 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 tax returns These include qualification and registration fees for primary elections. Free tax returns Legal fees. Free tax returns   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Free tax returns 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 tax returns If you use such property in your work, you may be able to take a depreciation deduction. Free tax returns See Publication 946. Free tax returns If the property is a car used in your work, also see Publication 463. Free tax returns 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 tax returns Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Free tax returns This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Free tax returns 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 tax returns Dues paid to airline, hotel, and luncheon clubs are not deductible. Free tax returns Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Free tax returns 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 tax returns Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Free tax returns This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Free tax returns Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Free tax returns 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 tax returns Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Free tax returns 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 tax returns See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. Free tax returns Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Free tax returns Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Free tax returns You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Free tax returns See Publication 504, Divorced or Separated Individuals, for information on alimony. Free tax returns Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Free tax returns 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 tax returns Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Free tax returns Covered executive branch official. Free tax returns   A covered executive branch official, for the purpose of (4) above, is any of the following officials. Free tax returns The President. Free tax returns The Vice President. Free tax returns 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 tax returns 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 tax returns Dues used for lobbying. Free tax returns   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 tax returns Exceptions. Free tax returns   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. Free tax returns You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). Free tax returns An Indian tribal government is considered a local council or similar governing body. Free tax returns 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 tax returns 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 tax returns Payments by the other person to you for lobbying activities cannot be deducted. Free tax returns Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Free tax returns 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 tax returns See Publication 547. Free tax returns Example. Free tax returns A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Free tax returns The diamond falls from the ring and is never found. Free tax returns The loss of the diamond is a casualty. Free tax returns Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Free tax returns See Publication 463 for information on deductible expenses while traveling away from home. Free tax returns Meals While Working Late You cannot deduct the cost of meals while working late. Free tax returns 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 tax returns See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. Free tax returns Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Free tax returns Custody of children. Free tax returns Breach of promise to marry suit. Free tax returns Civil or criminal charges resulting from a personal relationship. Free tax returns Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). Free tax returns For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Free tax returns Preparation of a title (or defense or perfection of a title). Free tax returns Preparation of a will. Free tax returns Property claims or property settlement in a divorce. Free tax returns You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Free tax returns Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Free tax returns Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Free tax returns Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Free tax returns Accounting certificate fees paid for the initial right to practice accounting. Free tax returns Bar exam fees and incidental expenses in securing initial admission to the bar. Free tax returns Medical and dental license fees paid to get initial licensing. Free tax returns Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Free tax returns 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 tax returns 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 tax returns 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 tax returns You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Free tax returns Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Free tax returns You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. Free tax returns If you have expenses to p