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Online Tax Amendment

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Online Tax Amendment

Online tax amendment 3. Online tax amendment   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. Online tax amendment Leveraged leases. Online tax amendment Leveraged leases of limited-use property. Online tax amendment Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. Online tax amendment It also discusses how to treat other kinds of payments you make that are related to your use of this property. Online tax amendment These include payments you make for taxes on the property. Online tax amendment Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. Online tax amendment In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. Online tax amendment If you have or will receive equity in or title to the property, the rent is not deductible. Online tax amendment Unreasonable rent. Online tax amendment   You cannot take a rental deduction for unreasonable rent. Online tax amendment Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Online tax amendment Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Online tax amendment Rent is not unreasonable just because it is figured as a percentage of gross sales. Online tax amendment For examples of related persons, see Related persons in chapter 2, Publication 544. Online tax amendment Rent on your home. Online tax amendment   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Online tax amendment You must meet the requirements for business use of your home. Online tax amendment For more information, see Business use of your home in chapter 1. Online tax amendment Rent paid in advance. Online tax amendment   Generally, rent paid in your trade or business is deductible in the year paid or accrued. Online tax amendment If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Online tax amendment You can deduct the rest of your payment only over the period to which it applies. Online tax amendment Example 1. Online tax amendment You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. Online tax amendment Your rent is $12,000 per year. Online tax amendment You paid the first year's rent ($12,000) on June 30. Online tax amendment You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. Online tax amendment Example 2. Online tax amendment You are a calendar year taxpayer. Online tax amendment Last January you leased property for 3 years for $6,000 a year. Online tax amendment You paid the full $18,000 (3 × $6,000) during the first year of the lease. Online tax amendment Each year you can deduct only $6,000, the part of the lease that applies to that year. Online tax amendment Canceling a lease. Online tax amendment   You generally can deduct as rent an amount you pay to cancel a business lease. Online tax amendment Lease or purchase. Online tax amendment   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. Online tax amendment You must first determine whether your agreement is a lease or a conditional sales contract. Online tax amendment Payments made under a conditional sales contract are not deductible as rent expense. Online tax amendment Conditional sales contract. Online tax amendment   Whether an agreement is a conditional sales contract depends on the intent of the parties. Online tax amendment Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. Online tax amendment No single test, or special combination of tests, always applies. Online tax amendment However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. Online tax amendment The agreement applies part of each payment toward an equity interest you will receive. Online tax amendment You get title to the property after you make a stated amount of required payments. Online tax amendment The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. Online tax amendment You pay much more than the current fair rental value of the property. Online tax amendment You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. Online tax amendment Determine this value when you make the agreement. Online tax amendment You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. Online tax amendment The agreement designates part of the payments as interest, or that part is easy to recognize as interest. Online tax amendment Leveraged leases. Online tax amendment   Leveraged lease transactions may not be considered leases. Online tax amendment Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. Online tax amendment Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. Online tax amendment   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. Online tax amendment Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. Online tax amendment Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. Online tax amendment Internal Revenue Bulletin 2001-19 is available at www. Online tax amendment irs. Online tax amendment gov/pub/irs-irbs/irb01-19. Online tax amendment pdf. Online tax amendment   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. Online tax amendment The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. Online tax amendment The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. Online tax amendment The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. Online tax amendment The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. Online tax amendment The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. Online tax amendment   The IRS may charge you a user fee for issuing a tax ruling. Online tax amendment For more information, see Revenue Procedure 2014-1 available at  www. Online tax amendment irs. Online tax amendment gov/irb/2014-1_IRB/ar05. Online tax amendment html. Online tax amendment Leveraged leases of limited-use property. Online tax amendment   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. Online tax amendment Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. Online tax amendment See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. Online tax amendment Leases over $250,000. Online tax amendment   Special rules are provided for certain leases of tangible property. Online tax amendment The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. Online tax amendment Rents increase during the lease. Online tax amendment Rents decrease during the lease. Online tax amendment Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). Online tax amendment Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). Online tax amendment These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). Online tax amendment   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. Online tax amendment In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. Online tax amendment For details, see section 467 of the Internal Revenue Code. Online tax amendment Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. Online tax amendment When you can deduct these taxes as additional rent depends on your accounting method. Online tax amendment Cash method. Online tax amendment   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. Online tax amendment Accrual method. Online tax amendment   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. Online tax amendment That you have a liability for taxes on the leased property. Online tax amendment How much the liability is. Online tax amendment That economic performance occurred. Online tax amendment   The liability and amount of taxes are determined by state or local law and the lease agreement. Online tax amendment Economic performance occurs as you use the property. Online tax amendment Example 1. Online tax amendment Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. Online tax amendment Oak leases land for use in its business. Online tax amendment Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. Online tax amendment However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. Online tax amendment Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. Online tax amendment If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. Online tax amendment Oak cannot deduct the real estate taxes as rent until the tax bill is issued. Online tax amendment This is when Oak's liability under the lease becomes fixed. Online tax amendment Example 2. Online tax amendment The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. Online tax amendment As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. Online tax amendment This is the year in which Oak's liability under the lease becomes fixed. Online tax amendment Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. Online tax amendment Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. Online tax amendment If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. Online tax amendment For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. Online tax amendment The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. Online tax amendment Option to renew. Online tax amendment   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. Online tax amendment However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). Online tax amendment Allocate the lease cost to the original term and any option term based on the facts and circumstances. Online tax amendment In some cases, it may be appropriate to make the allocation using a present value computation. Online tax amendment For more information, see Regulations section 1. Online tax amendment 178-1(b)(5). Online tax amendment Example 1. Online tax amendment You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Online tax amendment Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. Online tax amendment Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. Online tax amendment That is the remaining life of your present lease plus the periods for renewal. Online tax amendment Example 2. Online tax amendment The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. Online tax amendment You can amortize the entire $10,000 over the 20-year remaining life of the original lease. Online tax amendment The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). Online tax amendment Cost of a modification agreement. Online tax amendment   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. Online tax amendment You must capitalize these payments and amortize them over the remaining period of the lease. Online tax amendment You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. Online tax amendment Example. Online tax amendment You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. Online tax amendment However, before you occupy it, you decide that you really need less space. Online tax amendment The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. Online tax amendment In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. Online tax amendment   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. Online tax amendment Your amortization deduction each year will be $150 ($3,000 ÷ 20). Online tax amendment You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. Online tax amendment Commissions, bonuses, and fees. Online tax amendment   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. Online tax amendment You must amortize these costs over the term of the lease. Online tax amendment Loss on merchandise and fixtures. Online tax amendment   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. Online tax amendment You must capitalize the loss and amortize it over the remaining term of the lease. Online tax amendment Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). Online tax amendment Depreciate the property over its appropriate recovery period. Online tax amendment You cannot amortize the cost over the remaining term of the lease. Online tax amendment If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. Online tax amendment For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. Online tax amendment Assignment of a lease. Online tax amendment   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. Online tax amendment If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. Online tax amendment The rest is for your investment in the permanent improvements. Online tax amendment   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. Online tax amendment You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. Online tax amendment Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Online tax amendment Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Online tax amendment You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Online tax amendment Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. Online tax amendment Uniform capitalization rules. Online tax amendment   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Online tax amendment Produce real property or tangible personal property. Online tax amendment For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Online tax amendment Acquire property for resale. Online tax amendment However, these rules do not apply to the following property. Online tax amendment Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Online tax amendment Property you produce if you meet either of the following conditions. Online tax amendment Your indirect costs of producing the property are $200,000 or less. Online tax amendment You use the cash method of accounting and do not account for inventories. Online tax amendment Example 1. Online tax amendment You rent construction equipment to build a storage facility. Online tax amendment If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. Online tax amendment You recover your cost by claiming a deduction for depreciation on the building. Online tax amendment Example 2. Online tax amendment You rent space in a facility to conduct your business of manufacturing tools. Online tax amendment If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. Online tax amendment More information. Online tax amendment   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Online tax amendment Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection and Antitrust Division
Gateway Professional Center
1050 E. Interstate Ave., Suite 200
Bismarck, ND 58503-5574

Phone Number: 701-328-3404

Toll-free: 1-800-472-2600

TTY: 1-800-366-6888

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
2000 Schafer St., Suite G
Bismarck, ND 58501-1204

Phone Number: 701-328-9933

TTY: 1-800-366-6888 (ND)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
600 E. Boulevard Ave.
Bismarck, ND 58505-0320

Phone Number: 701-328-2440

Toll-free: 1-800-247-0560 (ND)

TTY: 1-800-366-6888

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Department

Website: Securities Department

Address: Securities Department
State Capitol
600 E. Boulevard Ave., 5th Floor
Bismarck, ND 58505-0510

Phone Number: 701-328-2910

Toll-free: 1-800-297-5124 (ND)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
600 E. Boulevard Ave., Dept. 408
Bismarck, ND 58505-0480

Phone Number: 701-328-2400

Toll-free: 1-877-245-6685

TTY: 1-800-366-6888 (ND)

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The Online Tax Amendment

Online tax amendment Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Online tax amendment Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Online tax amendment Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Online tax amendment Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Online tax amendment Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Online tax amendment Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Online tax amendment C Campaign contributions, Lobbying and political activities. Online tax amendment , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. Online tax amendment Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. Online tax amendment Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. Online tax amendment D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Online tax amendment Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Online tax amendment Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Online tax amendment Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Online tax amendment Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Online tax amendment Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Online tax amendment Educator Expenses, Eligible educator. Online tax amendment Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Online tax amendment Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Online tax amendment Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Online tax amendment , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Online tax amendment Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Online tax amendment F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Online tax amendment Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Online tax amendment Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Online tax amendment Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Online tax amendment , Depreciation. Online tax amendment , Computer used in a home office. Online tax amendment Free tax services, Free help with your tax return. Online tax amendment Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Online tax amendment State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Online tax amendment Expenses, Home Office Principal place of business, Principal place of business. Online tax amendment Travel and transportation expenses, Home office. Online tax amendment I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Online tax amendment K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Online tax amendment Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Online tax amendment , Lobbying Expenses, Exceptions. Online tax amendment Local transportation, Local transportation expenses. Online tax amendment Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Online tax amendment Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Online tax amendment P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Online tax amendment , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Online tax amendment Prosecution travel expenses, Federal crime investigation and prosecution. Online tax amendment Protective clothing, Protective clothing. Online tax amendment Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Online tax amendment Computer used in a home office, Computer used in a home office. Online tax amendment Depreciation, Depreciation. Online tax amendment Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Online tax amendment Impairment-related work expenses, Impairment-related work expenses. Online tax amendment Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Online tax amendment Research expenses, Research Expenses of a College Professor Résumé, Résumé. Online tax amendment Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Online tax amendment , Additional information. Online tax amendment Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Online tax amendment Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Online tax amendment Education, Travel as education. Online tax amendment Indefinite work assignments, Indefinite work assignment. Online tax amendment Job search, Travel and transportation expenses. Online tax amendment Local transportation, Local transportation expenses. Online tax amendment Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Online tax amendment Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Online tax amendment Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Online tax amendment W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications