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How To Amend Last Year's Taxes

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How To Amend Last Year's Taxes

How to amend last year's taxes 1. How to amend last year's taxes   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. How to amend last year's taxes Deducted. How to amend last year's taxes Who Can Participate in a 403(b) Plan?Ministers. How to amend last year's taxes Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. How to amend last year's taxes Specifically, the chapter answers the following questions. How to amend last year's taxes What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. How to amend last year's taxes Individual accounts in a 403(b) plan can be any of the following types. How to amend last year's taxes An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. How to amend last year's taxes Generally, retirement income accounts can invest in either annuities or mutual funds. How to amend last year's taxes We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. How to amend last year's taxes What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. How to amend last year's taxes The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. How to amend last year's taxes Allowable contributions to a 403(b) plan are either excluded or deducted from your income. How to amend last year's taxes However, if your contributions are made to a Roth contribution program, this benefit does not apply. How to amend last year's taxes Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. How to amend last year's taxes Note. How to amend last year's taxes Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. How to amend last year's taxes See chapter 4, Limit on Elective Deferrals , for more information. How to amend last year's taxes The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. How to amend last year's taxes Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. How to amend last year's taxes Otherwise, they are taxed when you withdraw them. How to amend last year's taxes The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. How to amend last year's taxes See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . How to amend last year's taxes Excluded. How to amend last year's taxes   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. How to amend last year's taxes This means that you do not report the excluded amount on your tax return. How to amend last year's taxes Deducted. How to amend last year's taxes   If an amount is deducted from your income, it is included with your other wages on your Form W-2. How to amend last year's taxes You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. How to amend last year's taxes Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. How to amend last year's taxes Eligible employees. How to amend last year's taxes   The following employees are eligible to participate in a 403(b) plan. How to amend last year's taxes Employees of tax-exempt organizations established under section 501(c)(3). How to amend last year's taxes These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. How to amend last year's taxes Employees of public school systems who are involved in the day-to-day operations of a school. How to amend last year's taxes Employees of cooperative hospital service organizations. How to amend last year's taxes Civilian faculty and staff of the Uniformed Services University of the Health Sciences. How to amend last year's taxes Employees of public school systems organized by Indian tribal governments. How to amend last year's taxes Certain ministers (explained next). How to amend last year's taxes Ministers. How to amend last year's taxes   The following ministers are eligible employees for whom a 403(b) account can be established. How to amend last year's taxes Ministers employed by section 501(c)(3) organizations. How to amend last year's taxes Self-employed ministers. How to amend last year's taxes A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. How to amend last year's taxes Ministers (chaplains) who meet both of the following requirements. How to amend last year's taxes They are employed by organizations that are not section 501(c)(3) organizations. How to amend last year's taxes They function as ministers in their day-to-day professional responsibilities with their employers. How to amend last year's taxes   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. How to amend last year's taxes Example. How to amend last year's taxes A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. How to amend last year's taxes Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. How to amend last year's taxes Only employers can set up 403(b) accounts. How to amend last year's taxes A self-employed minister cannot set up a 403(b) account for his or her benefit. How to amend last year's taxes If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. How to amend last year's taxes How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. How to amend last year's taxes However, some plans will allow you to make after-tax contributions (defined below). How to amend last year's taxes The following types of contributions can be made to 403(b) accounts. How to amend last year's taxes Elective deferrals . How to amend last year's taxes These are contributions made under a salary reduction agreement. How to amend last year's taxes This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. How to amend last year's taxes Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. How to amend last year's taxes If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. How to amend last year's taxes Nonelective contributions . How to amend last year's taxes These are employer contributions that are not made under a salary reduction agreement. How to amend last year's taxes Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. How to amend last year's taxes You do not pay income tax on these contributions until you withdraw them from the account. How to amend last year's taxes After-tax contributions . How to amend last year's taxes These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. How to amend last year's taxes A salary payment on which income tax has been withheld is a source of these contributions. How to amend last year's taxes If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. How to amend last year's taxes A combination of any of the three contribution types listed above. How to amend last year's taxes Self-employed minister. How to amend last year's taxes   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. How to amend last year's taxes Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. How to amend last year's taxes Your employer will report contributions on your 2013 Form W-2. How to amend last year's taxes Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. How to amend last year's taxes If you are a self-employed minister or chaplain, see the discussions next. How to amend last year's taxes Self-employed ministers. How to amend last year's taxes   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. How to amend last year's taxes Deduct your contributions on line 28 of the 2013 Form 1040. How to amend last year's taxes Chaplains. How to amend last year's taxes   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. How to amend last year's taxes    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. How to amend last year's taxes   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. How to amend last year's taxes Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. How to amend last year's taxes How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. How to amend last year's taxes If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. How to amend last year's taxes Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. How to amend last year's taxes Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. How to amend last year's taxes Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. How to amend last year's taxes Prev  Up  Next   Home   More Online Publications
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The How To Amend Last Year's Taxes

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