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H&r Block Tax Return

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H&r Block Tax Return

H&r block tax return 6. H&r block tax return   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. H&r block tax return Reporting Tips to Your EmployerElectronic tip statement. H&r block tax return Final report. H&r block tax return Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. H&r block tax return All tips you receive are income and are subject to federal income tax. H&r block tax return You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. H&r block tax return The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. H&r block tax return Reporting your tip income correctly is not difficult. H&r block tax return You must do three things. H&r block tax return Keep a daily tip record. H&r block tax return Report tips to your employer. H&r block tax return Report all your tips on your income tax return. H&r block tax return  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. H&r block tax return This chapter will also show you how to treat allocated tips. H&r block tax return For information on special tip programs and agreements, see Publication 531. H&r block tax return Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. H&r block tax return   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. H&r block tax return How to keep a daily tip record. H&r block tax return   There are two ways to keep a daily tip record. H&r block tax return You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. H&r block tax return You should keep your daily tip record with your tax or other personal records. H&r block tax return You must keep your records for as long as they are important for administration of the federal tax law. H&r block tax return For information on how long to keep records, see How long to keep records in chapter 1. H&r block tax return    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. H&r block tax return To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. H&r block tax return Also, Publication 1244 is available online at www. H&r block tax return irs. H&r block tax return gov/pub/irs-pdf/p1244. H&r block tax return pdf. H&r block tax return Publication 1244 includes a 1-year supply of Form 4070A. H&r block tax return Each day, write in the information asked for on the form. H&r block tax return   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. H&r block tax return Although you do not report these tips to your employer, you must report them on your tax return. H&r block tax return   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). H&r block tax return Then, each workday, write the date and the following information. H&r block tax return Cash tips you get directly from customers or from other employees. H&r block tax return Tips from credit and debit card charge customers that your employer pays you. H&r block tax return The value of any noncash tips you get, such as tickets, passes, or other items of value. H&r block tax return The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. H&r block tax return Electronic tip record. H&r block tax return   You can use an electronic system provided by your employer to record your daily tips. H&r block tax return If you do, you must receive and keep a paper copy of this record. H&r block tax return Service charges. H&r block tax return    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. H&r block tax return This is part of your wages, not a tip. H&r block tax return See examples below. H&r block tax return Example 1. H&r block tax return Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. H&r block tax return Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. H&r block tax return Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. H&r block tax return Do not include the 18% charge in your tip diary. H&r block tax return Service charges that are paid to you are considered wages, not tips. H&r block tax return Example 2. H&r block tax return Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. H&r block tax return David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. H&r block tax return Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. H&r block tax return Be sure to include this amount in your tip diary. H&r block tax return Reporting Tips to Your Employer Why report tips to your employer. H&r block tax return   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). H&r block tax return What tips to report. H&r block tax return   Report to your employer only cash, check, and debit and credit card tips you receive. H&r block tax return   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. H&r block tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. H&r block tax return Do not report to your employer any portion of the tips you receive that you pass on to other employees. H&r block tax return However, you must report tips you receive from other employees. H&r block tax return    Do not report the value of any noncash tips, such as tickets or passes, to your employer. H&r block tax return You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. H&r block tax return How to report. H&r block tax return    If your employer does not give you any other way to report tips, you can use Form 4070. H&r block tax return Fill in the information asked for on the form, sign and date the form, and give it to your employer. H&r block tax return To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. H&r block tax return   If you do not use Form 4070, give your employer a statement with the following information. H&r block tax return Your name, address, and social security number. H&r block tax return Your employer's name, address, and business name (if it is different from your employer's name). H&r block tax return The month (or the dates of any shorter period) in which you received tips. H&r block tax return The total tips required to be reported for that period. H&r block tax return You must sign and date the statement. H&r block tax return Be sure to keep a copy with your tax or other personal records. H&r block tax return   Your employer may require you to report your tips more than once a month. H&r block tax return However, the statement cannot cover a period of more than 1 calendar month. H&r block tax return Electronic tip statement. H&r block tax return   Your employer can have you furnish your tip statements electronically. H&r block tax return When to report. H&r block tax return   Give your report for each month to your employer by the 10th of the next month. H&r block tax return If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. H&r block tax return Example. H&r block tax return You must report your tips received in September 2014 by October 10, 2014. H&r block tax return Final report. H&r block tax return   If your employment ends during the month, you can report your tips when your employment ends. H&r block tax return Penalty for not reporting tips. H&r block tax return   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. H&r block tax return (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. H&r block tax return ) The penalty amount is in addition to the taxes you owe. H&r block tax return   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. H&r block tax return To do so, attach a statement to your return explaining why you did not report them. H&r block tax return Giving your employer money for taxes. H&r block tax return   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. H&r block tax return If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. H&r block tax return   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. H&r block tax return All taxes on your regular pay. H&r block tax return Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. H&r block tax return Federal, state, and local income taxes on your reported tips. H&r block tax return    Any taxes that remain unpaid can be collected by your employer from your next paycheck. H&r block tax return If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. H&r block tax return See Publication 505, Tax Withholding and Estimated Tax, for more information. H&r block tax return    Uncollected taxes. H&r block tax return You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. H&r block tax return These uncollected taxes will be shown on your 2013 Form W-2. H&r block tax return See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. H&r block tax return Reporting Tips on Your Tax Return How to report tips. H&r block tax return    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. H&r block tax return What tips to report. H&r block tax return   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. H&r block tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. H&r block tax return Add to the amount in box 1 only the tips you did not report to your employer. H&r block tax return    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. H&r block tax return    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. H&r block tax return   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. H&r block tax return Cash and charge tips you received that totaled less than $20 for any month. H&r block tax return The value of noncash tips, such as tickets, passes, or other items of value. H&r block tax return Example. H&r block tax return Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. H&r block tax return Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. H&r block tax return He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. H&r block tax return Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. H&r block tax return He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. H&r block tax return Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. H&r block tax return    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. H&r block tax return To report these taxes, you must file a return even if you would not otherwise have to file. H&r block tax return You must use Form 1040. H&r block tax return (You cannot file Form 1040EZ or Form 1040A. H&r block tax return )    Use Form 4137 to figure social security and Medicare taxes. H&r block tax return Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. H&r block tax return Use Form 8959 to figure Additional Medicare Tax. H&r block tax return    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. H&r block tax return To get railroad retirement credit, you must report tips to your employer. H&r block tax return Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. H&r block tax return   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. H&r block tax return For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. H&r block tax return   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). H&r block tax return You must report these amounts as additional tax on your return. H&r block tax return Unlike the uncollected portion of the regular (1. H&r block tax return 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. H&r block tax return    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. H&r block tax return You must report these taxes on Form 1040, line 60. H&r block tax return See the instructions for Form 1040, line 60. H&r block tax return (You cannot file Form 1040EZ or Form 1040A. H&r block tax return ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. H&r block tax return They are not included in box 1 with your wages and reported tips. H&r block tax return If box 8 is blank, this discussion does not apply to you. H&r block tax return What are allocated tips. H&r block tax return   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. H&r block tax return Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. H&r block tax return No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. H&r block tax return How were your allocated tips figured. H&r block tax return   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). H&r block tax return Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. H&r block tax return For information about the exact allocation method used, ask your employer. H&r block tax return Must you report your allocated tips on your tax return. H&r block tax return   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. H&r block tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. H&r block tax return Add to the amount in box 1 only the tips you did not report to your employer. H&r block tax return This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. H&r block tax return   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. H&r block tax return How to report allocated tips. H&r block tax return   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. H&r block tax return (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. H&r block tax return )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. H&r block tax return Complete Form 4137, and include the allocated tips on line 1 of the form. H&r block tax return See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. H&r block tax return Prev  Up  Next   Home   More Online Publications
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The Office of Fair Housing and Equal Opportunity enforces federal laws and establishes policies to ensure that all Americans have equal access to the housing of their choice.

The H&r Block Tax Return

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