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Tax Forms 2011 Irs

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Tax Forms 2011 Irs

Tax forms 2011 irs 6. Tax forms 2011 irs   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Tax forms 2011 irs Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Tax forms 2011 irs In determining your U. Tax forms 2011 irs S. Tax forms 2011 irs income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Tax forms 2011 irs The most common dual-status tax years are the years of arrival and departure. Tax forms 2011 irs See Dual-Status Aliens in chapter 1. Tax forms 2011 irs If you are married and choose to be treated as a U. Tax forms 2011 irs S. Tax forms 2011 irs resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Tax forms 2011 irs Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Tax forms 2011 irs Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Tax forms 2011 irs S. Tax forms 2011 irs Individual Income Tax Return 1040-C U. Tax forms 2011 irs S. Tax forms 2011 irs Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Tax forms 2011 irs S. Tax forms 2011 irs Estimated Tax for Nonresident Alien Individuals 1040NR U. Tax forms 2011 irs S. Tax forms 2011 irs Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Tax forms 2011 irs Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Tax forms 2011 irs If you have not previously established a fiscal tax year, your tax year is the calendar year. Tax forms 2011 irs A calendar year is 12 consecutive months ending on December 31. Tax forms 2011 irs If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Tax forms 2011 irs S. Tax forms 2011 irs resident for any calendar year, you will be treated as a U. Tax forms 2011 irs S. Tax forms 2011 irs resident for any part of your fiscal year that falls within that calendar year. Tax forms 2011 irs Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Tax forms 2011 irs Income from sources outside the United States is taxable if you receive it while you are a resident alien. Tax forms 2011 irs The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Tax forms 2011 irs For the part of the year you are a nonresident alien, you are taxed on income from U. Tax forms 2011 irs S. Tax forms 2011 irs sources and on certain foreign source income treated as effectively connected with a U. Tax forms 2011 irs S. Tax forms 2011 irs trade or business. Tax forms 2011 irs (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Tax forms 2011 irs ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Tax forms 2011 irs The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Tax forms 2011 irs S. Tax forms 2011 irs citizen after receiving it and before the end of the year. Tax forms 2011 irs Income from U. Tax forms 2011 irs S. Tax forms 2011 irs sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Tax forms 2011 irs Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Tax forms 2011 irs In certain cases, however, treaty provisions may apply while you were a resident alien. Tax forms 2011 irs See chapter 9 for more information. Tax forms 2011 irs When determining what income is taxed in the United States, you must consider exemptions under U. Tax forms 2011 irs S. Tax forms 2011 irs tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Tax forms 2011 irs For a further discussion of tax treaties, see chapter 9. Tax forms 2011 irs Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Tax forms 2011 irs 1) Standard deduction. Tax forms 2011 irs   You cannot use the standard deduction allowed on Form 1040. Tax forms 2011 irs However, you can itemize any allowable deductions. Tax forms 2011 irs 2) Exemptions. Tax forms 2011 irs   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Tax forms 2011 irs 3) Head of household. Tax forms 2011 irs   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Tax forms 2011 irs 4) Joint return. Tax forms 2011 irs   You cannot file a joint return. Tax forms 2011 irs However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Tax forms 2011 irs 5) Tax rates. Tax forms 2011 irs   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Tax forms 2011 irs S. Tax forms 2011 irs trade or business. Tax forms 2011 irs You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Tax forms 2011 irs However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Tax forms 2011 irs S. Tax forms 2011 irs national. Tax forms 2011 irs  See the instructions for Form 1040NR to see if you qualify. Tax forms 2011 irs    A U. Tax forms 2011 irs S. Tax forms 2011 irs national is an individual who, although not a U. Tax forms 2011 irs S. Tax forms 2011 irs citizen, owes his or her allegiance to the United States. Tax forms 2011 irs U. Tax forms 2011 irs S. Tax forms 2011 irs nationals include American Samoans and Northern Mariana Islanders who chose to become U. Tax forms 2011 irs S. Tax forms 2011 irs nationals instead of U. Tax forms 2011 irs S. Tax forms 2011 irs citizens. Tax forms 2011 irs 6) Tax credits. Tax forms 2011 irs   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Tax forms 2011 irs S. Tax forms 2011 irs citizen or resident, as discussed in chapter 1. Tax forms 2011 irs Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Tax forms 2011 irs Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Tax forms 2011 irs The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Tax forms 2011 irs You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Tax forms 2011 irs Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Tax forms 2011 irs S. Tax forms 2011 irs national, or Student or business apprentice from India. Tax forms 2011 irs For more information, see Exemptions in chapter 5. Tax forms 2011 irs How To Figure Tax When you figure your U. Tax forms 2011 irs S. Tax forms 2011 irs tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Tax forms 2011 irs Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Tax forms 2011 irs S. Tax forms 2011 irs citizens and residents. Tax forms 2011 irs Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Tax forms 2011 irs You cannot take any deductions against this income. Tax forms 2011 irs Social security and railroad retirement benefits. Tax forms 2011 irs   During the part of the year you are a nonresident alien, 85% of any U. Tax forms 2011 irs S. Tax forms 2011 irs social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Tax forms 2011 irs (See The 30% Tax in chapter 4. Tax forms 2011 irs )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Tax forms 2011 irs Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Tax forms 2011 irs If you received U. Tax forms 2011 irs S. Tax forms 2011 irs social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Tax forms 2011 irs You will not receive separate statements for the benefits received during your periods of U. Tax forms 2011 irs S. Tax forms 2011 irs residence and nonresidence. Tax forms 2011 irs Therefore, it is important for you to keep careful records of these amounts. Tax forms 2011 irs You will need this information to properly complete your return and determine your tax liability. Tax forms 2011 irs If you received railroad retirement benefits while you were a nonresident alien, the U. Tax forms 2011 irs S. Tax forms 2011 irs Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Tax forms 2011 irs If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Tax forms 2011 irs Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Tax forms 2011 irs Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Tax forms 2011 irs There are certain restrictions that may apply. Tax forms 2011 irs These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Tax forms 2011 irs Foreign tax credit. Tax forms 2011 irs   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Tax forms 2011 irs   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Tax forms 2011 irs For more information, see the Instructions for Form 1116 and Publication 514. Tax forms 2011 irs Child and dependent care credit. Tax forms 2011 irs   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Tax forms 2011 irs Generally, you must be able to claim an exemption for your dependent. Tax forms 2011 irs   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Tax forms 2011 irs   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Tax forms 2011 irs   For more information, get Publication 503 and Form 2441. Tax forms 2011 irs Retirement savings contributions credit. Tax forms 2011 irs   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Tax forms 2011 irs You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Tax forms 2011 irs Use Form 8880 to figure the credit. Tax forms 2011 irs For more information, see Publication 590. Tax forms 2011 irs Child tax credit. Tax forms 2011 irs   You may be able to take this credit if you have a qualifying child. Tax forms 2011 irs   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Tax forms 2011 irs Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Tax forms 2011 irs Is a U. Tax forms 2011 irs S. Tax forms 2011 irs citizen, a U. Tax forms 2011 irs S. Tax forms 2011 irs national, or a resident alien. Tax forms 2011 irs Did not provide over half of his or her own support for 2013. Tax forms 2011 irs Lived with you more than half of 2013. Tax forms 2011 irs Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Tax forms 2011 irs Is claimed as a dependent on your return. Tax forms 2011 irs An adopted child is always treated as your own child. Tax forms 2011 irs An adopted child includes a child lawfully placed with you for legal adoption. Tax forms 2011 irs   See your form instructions for additional details. Tax forms 2011 irs Adoption credit. Tax forms 2011 irs   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Tax forms 2011 irs This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Tax forms 2011 irs To claim the adoption credit, file Form 8839 with the U. Tax forms 2011 irs S. Tax forms 2011 irs income tax return that you file. Tax forms 2011 irs   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Tax forms 2011 irs S. Tax forms 2011 irs citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Tax forms 2011 irs Payments You can report as payments against your U. Tax forms 2011 irs S. Tax forms 2011 irs income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Tax forms 2011 irs These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Tax forms 2011 irs S. Tax forms 2011 irs sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Tax forms 2011 irs Forms To File The U. Tax forms 2011 irs S. Tax forms 2011 irs income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Tax forms 2011 irs Resident at end of year. Tax forms 2011 irs   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Tax forms 2011 irs S. Tax forms 2011 irs resident on the last day of the tax year. Tax forms 2011 irs Write “Dual-Status Return” across the top of the return. Tax forms 2011 irs Attach a statement to your return to show the income for the part of the year you are a nonresident. Tax forms 2011 irs You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Tax forms 2011 irs Nonresident at end of year. Tax forms 2011 irs   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Tax forms 2011 irs S. Tax forms 2011 irs resident on the last day of the tax year. Tax forms 2011 irs Write “Dual-Status Return” across the top of the return. Tax forms 2011 irs Attach a statement to your return to show the income for the part of the year you are a resident. Tax forms 2011 irs You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Tax forms 2011 irs   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Tax forms 2011 irs For more information, see Expatriation Tax in chapter 4. Tax forms 2011 irs Statement. Tax forms 2011 irs   Any statement must have your name, address, and taxpayer identification number on it. Tax forms 2011 irs You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Tax forms 2011 irs When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Tax forms 2011 irs If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Tax forms 2011 irs In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Tax forms 2011 irs If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Tax forms 2011 irs If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Tax forms 2011 irs If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Tax forms 2011 irs If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Tax forms 2011 irs In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Tax forms 2011 irs O. Tax forms 2011 irs Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Tax forms 2011 irs Prev  Up  Next   Home   More Online Publications
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The Tax Forms 2011 Irs

Tax forms 2011 irs Publication 529 - Main Content Table of Contents Deductions Subject to the 2% LimitUnreimbursed Employee Expenses Tax Preparation Fees Other Expenses Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses How To ReportWho can use Form 2106-EZ. Tax forms 2011 irs Computer used in a home office. Tax forms 2011 irs Example How To Get Tax HelpLow Income Taxpayer Clinics Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Tax forms 2011 irs You can claim the amount of expenses that is more than 2% of your adjusted gross income. Tax forms 2011 irs You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Tax forms 2011 irs Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. Tax forms 2011 irs Generally, you apply the 2% limit after you apply any other deduction limit. Tax forms 2011 irs For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed later under Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging ) before you apply the 2% limit. Tax forms 2011 irs Deductions subject to the 2% limit are discussed in the following three categories. Tax forms 2011 irs Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). Tax forms 2011 irs Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). Tax forms 2011 irs Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). Tax forms 2011 irs Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Tax forms 2011 irs You can deduct only unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Tax forms 2011 irs An expense is ordinary if it is common and accepted in your trade, business, or profession. Tax forms 2011 irs An expense is necessary if it is appropriate and helpful to your business. Tax forms 2011 irs An expense does not have to be required to be considered necessary. Tax forms 2011 irs You may be able to deduct the following items as unreimbursed employee expenses. Tax forms 2011 irs Business bad debt of an employee. Tax forms 2011 irs Business liability insurance premiums. Tax forms 2011 irs Damages paid to a former employer for breach of an employment contract. Tax forms 2011 irs Depreciation on a computer your employer requires you to use in your work. Tax forms 2011 irs Dues to a chamber of commerce if membership helps you do your job. Tax forms 2011 irs Dues to professional societies. Tax forms 2011 irs Educator expenses. Tax forms 2011 irs Home office or part of your home used regularly and exclusively in your work. Tax forms 2011 irs Job search expenses in your present occupation. Tax forms 2011 irs Laboratory breakage fees. Tax forms 2011 irs Legal fees related to your job. Tax forms 2011 irs Licenses and regulatory fees. Tax forms 2011 irs Malpractice insurance premiums. Tax forms 2011 irs Medical examinations required by an employer. Tax forms 2011 irs Occupational taxes. Tax forms 2011 irs Passport for a business trip. Tax forms 2011 irs Repayment of an income aid payment received under an employer's plan. Tax forms 2011 irs Research expenses of a college professor. Tax forms 2011 irs Rural mail carriers' vehicle expenses. Tax forms 2011 irs Subscriptions to professional journals and trade magazines related to your work. Tax forms 2011 irs Tools and supplies used in your work. Tax forms 2011 irs Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. Tax forms 2011 irs Union dues and expenses. Tax forms 2011 irs Work clothes and uniforms if required and not suitable for everyday use. Tax forms 2011 irs Work-related education. Tax forms 2011 irs Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. Tax forms 2011 irs Any other worthless debt is a business bad debt only if there is a very close relationship between the debt and your trade or business when the debt becomes worthless. Tax forms 2011 irs A debt has a very close relationship to your trade or business of being an employee if your main motive for incurring the debt is a business reason. Tax forms 2011 irs Example. Tax forms 2011 irs You make a bona fide loan to the corporation you work for. Tax forms 2011 irs It fails to pay you back. Tax forms 2011 irs You had to make the loan in order to keep your job. Tax forms 2011 irs You have a business bad debt as an employee. Tax forms 2011 irs More information. Tax forms 2011 irs   For more information on business bad debts, see chapter 10 in Publication 535. Tax forms 2011 irs For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. Tax forms 2011 irs Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Tax forms 2011 irs Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer if the damages are attributable to the pay you received from that employer. Tax forms 2011 irs 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. Tax forms 2011 irs For the convenience of your employer. Tax forms 2011 irs   This means that your use of the computer is for a substantial business reason of your employer. Tax forms 2011 irs You must consider all facts in making this determination. Tax forms 2011 irs Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. Tax forms 2011 irs Required as a condition of your employment. Tax forms 2011 irs   This means that you cannot properly perform your duties without the computer. Tax forms 2011 irs Whether you can properly perform your duties without it depends on all the facts and circumstances. Tax forms 2011 irs It is not necessary that your employer explicitly requires you to use your computer. Tax forms 2011 irs But neither is it enough that your employer merely states that your use of the item is a condition of your employment. Tax forms 2011 irs Example. Tax forms 2011 irs You are an engineer with an engineering firm. Tax forms 2011 irs You occasionally take work home at night rather than work late at the office. Tax forms 2011 irs You own and use a computer that is similar to the one you use at the office to complete your work at home. Tax forms 2011 irs Since your use of the computer is not for the convenience of your employer and is not required as a condition of your employment, you cannot claim a depreciation deduction for it. Tax forms 2011 irs Which depreciation method to use. Tax forms 2011 irs   The depreciation method you use depends on whether you meet the more-than-50%-use test. Tax forms 2011 irs More-than-50%-use test met. Tax forms 2011 irs   You meet this test if you use the computer more than 50% in your work. Tax forms 2011 irs If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). Tax forms 2011 irs In addition, you may be able to take the section 179 deduction for the year you place the item in service. Tax forms 2011 irs More-than-50%-use test not met. Tax forms 2011 irs   If you do not meet the more-than-50%-use test, you are limited to the straight line method of depreciation under the Alternative Depreciation System (ADS). Tax forms 2011 irs You also cannot claim the section 179 deduction. Tax forms 2011 irs (But if you use your computer in a home office, see the exception below. Tax forms 2011 irs ) Investment use. Tax forms 2011 irs   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. Tax forms 2011 irs However, you can combine your investment use with your work use in figuring your depreciation deduction. Tax forms 2011 irs Exception for computer used in a home office. Tax forms 2011 irs   The more-than-50%-use test does not apply to a computer used only in a part of your home that meets the requirements described later under Home Office . Tax forms 2011 irs You can claim accelerated depreciation using GDS for a computer used in a qualifying home office, even if you do not use it more than 50% in your work. Tax forms 2011 irs You also may be able to take a section 179 deduction for the year you place the computer in service. Tax forms 2011 irs See Computer used in a home office under How To Report, later. Tax forms 2011 irs More information. Tax forms 2011 irs   For more information on depreciation and the section 179 deduction for computers and other items used in a home office, see Business Furniture and Equipment in Publication 587. Tax forms 2011 irs Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. Tax forms 2011 irs Reporting your depreciation deduction. Tax forms 2011 irs    See How To Report, later, for information about reporting a deduction for depreciation. Tax forms 2011 irs You must keep records to prove your percentage of business and investment use. Tax forms 2011 irs 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. Tax forms 2011 irs Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Tax forms 2011 irs Lobbying and political activities. Tax forms 2011 irs    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Tax forms 2011 irs See Lobbying Expenses under Nondeductible Expenses, later. Tax forms 2011 irs 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. Tax forms 2011 irs If you file Form 1040A, you can deduct these expenses on line 16. Tax forms 2011 irs If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Tax forms 2011 irs However, neither spouse can deduct more than $250 of his or her qualified expenses. Tax forms 2011 irs Eligible educator. Tax forms 2011 irs   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in school for at least 900 hours during a school year. Tax forms 2011 irs Qualified expenses. Tax forms 2011 irs   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. Tax forms 2011 irs An ordinary expense is one that is common and accepted in your educational field. Tax forms 2011 irs A necessary expense is one that is helpful and appropriate for your profession as an educator. Tax forms 2011 irs An expense does not have to be required to be considered necessary. Tax forms 2011 irs   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. Tax forms 2011 irs You must reduce your qualified expenses by the following amounts. Tax forms 2011 irs Excludable U. Tax forms 2011 irs S. Tax forms 2011 irs series EE and I savings bond interest from Form 8815. Tax forms 2011 irs Nontaxable qualified state tuition program earnings. Tax forms 2011 irs Nontaxable earnings from Coverdell education savings accounts. Tax forms 2011 irs Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. Tax forms 2011 irs Educator expenses over limit. Tax forms 2011 irs   If you were an educator in 2013 and you had qualified expenses that you cannot take as an adjustment to gross income, you can deduct the rest as an itemized deduction subject to the 2% limit. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Tax forms 2011 irs Principal place of business. Tax forms 2011 irs   If you have more than one place of business, the business part of your home is your principal place of business if: You use it regularly and exclusively for administrative or management activities of your trade or business, and You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. Tax forms 2011 irs   Otherwise, the location of your principal place of business generally depends on the relative importance of the activities performed at each location and the time spent at each location. Tax forms 2011 irs You should keep records that will give the information needed to figure the deduction according to these rules. Tax forms 2011 irs Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. Tax forms 2011 irs More information. Tax forms 2011 irs   See Publication 587 for more detailed information and a worksheet for figuring the deduction. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs Employment and outplacement agency fees. Tax forms 2011 irs    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Tax forms 2011 irs Employer pays you back. Tax forms 2011 irs   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. Tax forms 2011 irs See Recoveries in Publication 525. Tax forms 2011 irs Employer pays the employment agency. Tax forms 2011 irs   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. Tax forms 2011 irs Résumé. Tax forms 2011 irs   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. Tax forms 2011 irs Travel and transportation expenses. Tax forms 2011 irs   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. Tax forms 2011 irs You can deduct the travel expenses if the trip is primarily to look for a new job. Tax forms 2011 irs 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. Tax forms 2011 irs   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. Tax forms 2011 irs    You can choose to use the standard mileage rate to figure your car expenses. Tax forms 2011 irs The 2013 rate for business use of a vehicle is 56½ cents per mile. Tax forms 2011 irs See Publication 463 for more information on travel and car expenses. Tax forms 2011 irs Legal Fees You can deduct legal fees related to doing or keeping your job. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs Research Expenses of a College Professor If you are a college professor, you can deduct your research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Tax forms 2011 irs 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. Tax forms 2011 irs However, you cannot deduct the cost of travel as a form of education. Tax forms 2011 irs Rural Mail Carriers' Vehicle Expenses If your expenses to use a vehicle in performing services as a rural mail carrier are more than the amount of your reimbursements, you can deduct the unreimbursed expenses. Tax forms 2011 irs See chapter 4 of Publication 463 for more information. Tax forms 2011 irs 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. Tax forms 2011 irs You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Tax forms 2011 irs For more information about depreciation, see Publication 946. Tax forms 2011 irs Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging If you are an employee and have ordinary and necessary business-related expenses for travel away from home, local transportation, entertainment, and gifts, you may be able to deduct these expenses. Tax forms 2011 irs Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. Tax forms 2011 irs Travel expenses. Tax forms 2011 irs   Travel expenses are those incurred while traveling away from home for your employer. Tax forms 2011 irs You can deduct travel expenses paid or incurred in connection with a temporary work assignment. Tax forms 2011 irs Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. Tax forms 2011 irs   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. Tax forms 2011 irs ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. Tax forms 2011 irs   Travel expenses are discussed more fully in chapter 1 of Publication 463. Tax forms 2011 irs Temporary work assignment. Tax forms 2011 irs    If your assignment or job away from home in a single location is realistically expected to last (and does in fact last) for 1 year or less, it is temporary, unless there are facts and circumstances that indicate it is not. Tax forms 2011 irs Indefinite work assignment. Tax forms 2011 irs   If your assignment or job away from home in a single location is realistically expected to last for more than 1 year, it is indefinite, whether or not it actually lasts for more than 1 year. Tax forms 2011 irs If your assignment or job away from home in a single location is realistically expected to last for 1 year or less, but at some later date it is realistically expected to exceed 1 year, it will be treated as temporary (in the absence of facts and circumstances indicating otherwise) until the date that your realistic expectation changes, and it will be treated as indefinite after that date. Tax forms 2011 irs Federal crime investigation and prosecution. Tax forms 2011 irs   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule for deducting temporary travel expenses. Tax forms 2011 irs This means that you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year. Tax forms 2011 irs   To qualify, the Attorney General must certify that you are traveling: For the Federal Government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. Tax forms 2011 irs Armed Forces reservists traveling more than 100 miles from home. Tax forms 2011 irs   If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct some of your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Tax forms 2011 irs The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Tax forms 2011 irs The balance, if any, is reported on Schedule A. Tax forms 2011 irs   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Naval, Marine Corps, Air Force, Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Tax forms 2011 irs   For more information on travel expenses, see Publication 463. Tax forms 2011 irs Local transportation expenses. Tax forms 2011 irs   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. Tax forms 2011 irs They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. Tax forms 2011 irs   You can choose to use the standard mileage rate to figure your car expenses. Tax forms 2011 irs The 2013 rate for business use of a vehicle is 56½ cents per mile. Tax forms 2011 irs    In general, the costs of commuting between your residence and your place of business are nondeductible. Tax forms 2011 irs Work at two places in a day. Tax forms 2011 irs   If you work at two places in a day, whether or not for the same employer, you can generally deduct the expenses of getting from one workplace to the other. Tax forms 2011 irs Temporary work location. Tax forms 2011 irs   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. Tax forms 2011 irs The work location is outside the metropolitan area where you live and normally work. Tax forms 2011 irs You have at least one regular work location (other than your home) for the same trade or business. Tax forms 2011 irs (If this applies, the distance between your home and the temporary work location does not matter. Tax forms 2011 irs )   For this purpose, a work location is generally considered temporary if your work there is realistically expected to last (and does in fact last) for 1 year or less. Tax forms 2011 irs It is not temporary if your work there is realistically expected to last for more than 1 year, even if it actually lasts for 1 year or less. Tax forms 2011 irs If your work there initially is realistically expected to last for 1 year or less, but later is realistically expected to last for more than 1 year, the work location is generally considered temporary until the date your realistic expectation changes and not temporary after that date. Tax forms 2011 irs For more information, see chapter 1 of Publication 463. Tax forms 2011 irs Home office. Tax forms 2011 irs   You can deduct expenses incurred in going between your home and a workplace if your home is your principal place of business for the same trade or business. Tax forms 2011 irs (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. Tax forms 2011 irs ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. Tax forms 2011 irs Meals and entertainment. Tax forms 2011 irs   Generally, you can deduct entertainment expenses (including entertainment-related meals) only if they are directly related to the active conduct of your trade or business. Tax forms 2011 irs However, the expense only needs to be associated with the active conduct of your trade or business if it directly precedes or follows a substantial and bona fide business-related discussion. Tax forms 2011 irs   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. Tax forms 2011 irs You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. Tax forms 2011 irs Meals when subject to “hours of service” limits. Tax forms 2011 irs   You can deduct 80% of your business-related meal expenses if you consume the meals during or incident to any period subject to the Department of Transportation's “hours of service” limits. Tax forms 2011 irs You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. Tax forms 2011 irs Gift expenses. Tax forms 2011 irs   You can generally deduct up to $25 of business gifts you give to any one individual during the year. Tax forms 2011 irs The following items do not count toward the $25 limit. Tax forms 2011 irs Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. Tax forms 2011 irs Signs, racks, and promotional materials to be displayed on the business premises of the recipient. Tax forms 2011 irs Local lodging. Tax forms 2011 irs   If your employer provides or requires you to obtain lodging while you are not traveling away from home, you can deduct the cost of the lodging if it is: on a temporary basis, necessary for you to participate in or be available for a business meeting or employer function, and the costs are ordinary and necessary, but not lavish or extravagant. Tax forms 2011 irs   If your employer provides the lodging or reimburses you for the cost of the lodging, you can deduct the cost only if the value or the reimbursement is included in your gross income because it is reported as wages on your Form W-2. Tax forms 2011 irs Additional information. Tax forms 2011 irs    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. Tax forms 2011 irs Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Tax forms 2011 irs You can also deduct assessments for benefit payments to unemployed union members. Tax forms 2011 irs However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Tax forms 2011 irs Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. Tax forms 2011 irs You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Tax forms 2011 irs See Lobbying Expenses under Nondeductible Expenses, later. Tax forms 2011 irs Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Tax forms 2011 irs You must wear them as a condition of your employment. Tax forms 2011 irs The clothes are not suitable for everyday wear. Tax forms 2011 irs It is not enough that you wear distinctive clothing. Tax forms 2011 irs The clothing must be specifically required by your employer. Tax forms 2011 irs Nor is it enough that you do not, in fact, wear your work clothes away from work. Tax forms 2011 irs The clothing must not be suitable for taking the place of your regular clothing. Tax forms 2011 irs 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. Tax forms 2011 irs ). Tax forms 2011 irs Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Tax forms 2011 irs 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. Tax forms 2011 irs Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Tax forms 2011 irs Protective clothing. Tax forms 2011 irs   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. Tax forms 2011 irs   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. Tax forms 2011 irs Military uniforms. Tax forms 2011 irs   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Tax forms 2011 irs 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. Tax forms 2011 irs In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Tax forms 2011 irs   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. Tax forms 2011 irs   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. Tax forms 2011 irs However, you can deduct the cost of insignia, shoulder boards, and related items. Tax forms 2011 irs    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Tax forms 2011 irs Work-Related Education You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests. Tax forms 2011 irs It maintains or improves skills required in your present work. Tax forms 2011 irs It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer. Tax forms 2011 irs You cannot deduct expenses you have for education, even though one or both of the preceding tests are met, if the education: Is needed to meet the minimum educational requirements to qualify you in your trade or business, or Is part of a program of study that will lead to qualifying you in a new trade or business. Tax forms 2011 irs If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. Tax forms 2011 irs If the education qualifies you for a new trade or business, you cannot deduct the educational expenses even if you do not intend to enter that trade or business. Tax forms 2011 irs Travel as education. Tax forms 2011 irs   You cannot deduct the cost of travel that in itself constitutes a form of education. Tax forms 2011 irs For example, a French teacher who travels to France to maintain general familiarity with the French language and culture cannot deduct the cost of the trip as an educational expense. Tax forms 2011 irs More information. Tax forms 2011 irs    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. Tax forms 2011 irs Education Expenses During Unemployment If you stop working for a year or less in order to get education in order to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Tax forms 2011 irs Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Tax forms 2011 irs Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Tax forms 2011 irs Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Tax forms 2011 irs These fees include the cost of tax preparation software programs and tax publications. Tax forms 2011 irs They also include any fee you paid for electronic filing of your return. Tax forms 2011 irs See Tax preparation fees under How To Report, later. Tax forms 2011 irs Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. Tax forms 2011 irs On Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9, you can deduct the ordinary and necessary expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Tax forms 2011 irs You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonable and closely related to these purposes. Tax forms 2011 irs These other expenses include the following items. Tax forms 2011 irs Appraisal fees for a casualty loss or charitable contribution. Tax forms 2011 irs Casualty and theft losses from property used in performing services as an employee. Tax forms 2011 irs Clerical help and office rent in caring for investments. Tax forms 2011 irs Depreciation on home computers used for investments. Tax forms 2011 irs Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. Tax forms 2011 irs Fees to collect interest and dividends. Tax forms 2011 irs Hobby expenses, but generally not more than hobby income. Tax forms 2011 irs Indirect miscellaneous deductions from pass-through entities. Tax forms 2011 irs Investment fees and expenses. Tax forms 2011 irs Legal fees related to producing or collecting taxable income or getting tax advice. Tax forms 2011 irs Loss on deposits in an insolvent or bankrupt financial institution. Tax forms 2011 irs Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. Tax forms 2011 irs Repayments of income. Tax forms 2011 irs Repayments of social security benefits. Tax forms 2011 irs Safe deposit box rental, except for storing jewelry and other personal effects. Tax forms 2011 irs Service charges on dividend reinvestment plans. Tax forms 2011 irs Tax advice fees. Tax forms 2011 irs Trustee's fees for your IRA, if separately billed and paid. Tax forms 2011 irs If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. Tax forms 2011 irs Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Tax forms 2011 irs 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. Tax forms 2011 irs First report the loss in Section B of Form 4684, Casualties and Thefts. Tax forms 2011 irs You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Tax forms 2011 irs 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. Tax forms 2011 irs For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs The fees are deductible on the return for the year in which you paid them. Tax forms 2011 irs For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. Tax forms 2011 irs 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). Tax forms 2011 irs You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Tax forms 2011 irs But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. Tax forms 2011 irs For more information on depreciation, see Publication 946. Tax forms 2011 irs 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. Tax forms 2011 irs Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Tax forms 2011 irs 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. Tax forms 2011 irs For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Tax forms 2011 irs 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. Tax forms 2011 irs But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Tax forms 2011 irs You must add the fee to the cost of the property. Tax forms 2011 irs You cannot deduct the fee you pay to a broker to sell securities. Tax forms 2011 irs You can use the fee only to figure gain or loss from the sale. Tax forms 2011 irs See the instructions for Schedule D (Form 1040) for information on how to report the fee. Tax forms 2011 irs Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Tax forms 2011 irs A hobby is not a business because it is not carried on to make a profit. Tax forms 2011 irs See Not-for-Profit Activities in chapter 1 of Publication 535. Tax forms 2011 irs Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Tax forms 2011 irs Deductions of pass-through entities are passed through to the partners or shareholders. Tax forms 2011 irs The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Tax forms 2011 irs Example. Tax forms 2011 irs You are a member of an investment club that is formed solely to invest in securities. Tax forms 2011 irs The club is treated as a partnership. Tax forms 2011 irs The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Tax forms 2011 irs In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Tax forms 2011 irs 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. Tax forms 2011 irs Publicly offered mutual funds. Tax forms 2011 irs   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Tax forms 2011 irs 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. Tax forms 2011 irs   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). Tax forms 2011 irs This net figure is the amount you report on your return as income. Tax forms 2011 irs You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Tax forms 2011 irs Information returns. Tax forms 2011 irs   You should receive information returns from pass-through entities. Tax forms 2011 irs Partnerships and S corporations. Tax forms 2011 irs   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. Tax forms 2011 irs Nonpublicly offered mutual funds. Tax forms 2011 irs   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. Tax forms 2011 irs You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). Tax forms 2011 irs See Tax Preparation Fees, earlier. Tax forms 2011 irs Unlawful discrimination claims. Tax forms 2011 irs   You may be able to deduct, as an adjustment to income on Form 1040, line 36, or Form 1040NR, line 35, rather than as a miscellaneous itemized deduction, attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U. Tax forms 2011 irs S. Tax forms 2011 irs Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. Tax forms 2011 irs However, the amount you can deduct on Form 1040, line 36, or Form 1040NR, line 35, is limited to the amount of the judgment or settlement you are including in income for the tax year. Tax forms 2011 irs See Publication 525 for more information. Tax forms 2011 irs Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. Tax forms 2011 irs If you can reasonably estimate the amount of your loss on money you have on deposit in a financial institution that becomes insolvent or bankrupt, you can generally choose to deduct it in the current year even though its exact amount has not been finally determined. Tax forms 2011 irs If elected, the casualty loss is subject to certain deduction limitations. Tax forms 2011 irs The election is made on Form 4684. Tax forms 2011 irs Once you make this choice, you cannot change it without IRS approval. Tax forms 2011 irs If none of the deposit is federally insured, you can deduct the loss in either of the following ways. Tax forms 2011 irs As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). Tax forms 2011 irs Write the name of the financial institution and “Insolvent Financial Institution” beside the amount on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. Tax forms 2011 irs This deduction is limited to $20,000 ($10,000 if you are married filing separately) for each financial institution, reduced by any expected state insurance proceeds. Tax forms 2011 irs As a casualty loss. Tax forms 2011 irs Report it on Form 4684 first and then on Schedule A (Form 1040). Tax forms 2011 irs See Publication 547 for details. Tax forms 2011 irs As a nonbusiness bad debt. Tax forms 2011 irs Report it on Schedule D (Form 1040). Tax forms 2011 irs If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. Tax forms 2011 irs Exception. Tax forms 2011 irs   You cannot make this choice if you are a 1%-or-more-owner or an officer of the financial institution, or are related to such owner or officer. Tax forms 2011 irs For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. Tax forms 2011 irs Actual loss different from estimated loss. Tax forms 2011 irs   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. Tax forms 2011 irs See Recoveries in Publication 525. Tax forms 2011 irs If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. Tax forms 2011 irs Choice not made. Tax forms 2011 irs   If you do not make this choice (or if you have an excess actual loss after choosing to deduct your estimated loss), treat your loss (or excess loss) as a nonbusiness bad debt (deductible as a short-term capital loss) in the year its amount is finally determined. Tax forms 2011 irs See Nonbusiness Bad Debts in chapter 4 of Publication 550. Tax forms 2011 irs Loss on IRA If you have a loss on your traditional IRA (or Roth IRA) investment, you can deduct the loss as a miscellaneous itemized deduction subject to the 2% limit, but only when all the amounts in all your traditional IRA (or Roth IRA) accounts have been distributed to you and the total distributions are less than your unrecovered basis. Tax forms 2011 irs For more information, see Publication 590, Individual Retirement Arrangements (IRAs). Tax forms 2011 irs 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. Tax forms 2011 irs If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Tax forms 2011 irs If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Tax forms 2011 irs Repayments of Social Security Benefits If the total of the amounts in box 5 (net benefits for 2013) of all your Forms SSA-1099, Social Security Benefit Statement, and Forms RRB-1099, Payments By the Railroad Retirement Board, is a negative figure (a figure in parentheses), you may be able to take a miscellaneous itemized deduction subject to the 2% limit. Tax forms 2011 irs The amount you can deduct is the part of the negative figure that represents an amount you included in gross income in an earlier year. Tax forms 2011 irs The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. Tax forms 2011 irs It will be a negative figure if the amount of benefits you repaid in 2013 (box 4) is more than the gross amount of benefits paid to you in 2013 (box 3). Tax forms 2011 irs If the deduction is more than $3,000, you will have to use a special computation to figure your tax. Tax forms 2011 irs See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. Tax forms 2011 irs 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. Tax forms 2011 irs You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Tax forms 2011 irs Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Tax forms 2011 irs 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. Tax forms 2011 irs Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your IRA are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Tax forms 2011 irs Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Tax forms 2011 irs They are not subject to the 2% limit. Tax forms 2011 irs Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Tax forms 2011 irs List of Deductions Amortizable premium on taxable bonds. Tax forms 2011 irs Casualty and theft losses from income-producing property. Tax forms 2011 irs Federal estate tax on income in respect of a decedent. Tax forms 2011 irs Gambling losses up to the amount of gambling winnings. Tax forms 2011 irs Impairment-related work expenses of persons with disabilities. Tax forms 2011 irs Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Tax forms 2011 irs Losses from Ponzi-type investment schemes. Tax forms 2011 irs Repayments of more than $3,000 under a claim of right. Tax forms 2011 irs Unrecovered investment in an annuity. Tax forms 2011 irs 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. Tax forms 2011 irs You can elect to amortize the premium on taxable bonds. Tax forms 2011 irs The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Tax forms 2011 irs Pre-1998 election to amortize bond premium. Tax forms 2011 irs   Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium does not apply to bonds you acquired before 1988. Tax forms 2011 irs Bonds acquired after October 22, 1986, and before 1988. Tax forms 2011 irs   The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you chose to treat it as an offset to interest income on the bond. Tax forms 2011 irs Bonds acquired before October 23, 1986. Tax forms 2011 irs   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. Tax forms 2011 irs Deduction for excess premium. Tax forms 2011 irs   On certain bonds (such as bonds that pay a variable rate of interest or that provide for an interest-free period), the amount of bond premium allocable to a period may exceed the amount of stated interest allocable to the period. Tax forms 2011 irs If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. Tax forms 2011 irs However, the amount deductible is limited to the amount by which your total interest inclusions on the bond in prior periods exceed the total amount you treated as a bond premium deduction on the bond in prior periods. Tax forms 2011 irs If any of the excess bond premium cannot be deducted because of the limit, this amount is carried forward to the next period and is treated as bond premium allocable to that period. Tax forms 2011 irs    Pre-1998 choice to amortize bond premium. Tax forms 2011 irs If you made the choice to amortize the premium on taxable bonds before 1998, you can deduct the bond premium amortization that is more than your interest income only for bonds acquired during 1998 and later years. Tax forms 2011 irs More information. Tax forms 2011 irs    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. Tax forms 2011 irs 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). Tax forms 2011 irs First report the loss in Section B of Form 4684. Tax forms 2011 irs You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Tax forms 2011 irs 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. Tax forms 2011 irs For more information on casualty and theft losses, see Publication 547. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs See Publication 559 for information about figuring the amount of this deduction. Tax forms 2011 irs 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. Tax forms 2011 irs You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Tax forms 2011 irs You cannot deduct gambling losses that are more than your winnings. Tax forms 2011 irs Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). Tax forms 2011 irs You cannot reduce your gambling winnings by your gambling losses and report the difference. Tax forms 2011 irs 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. Tax forms 2011 irs Therefore, your records should show your winnings separately from your losses. Tax forms 2011 irs Diary of winnings and losses. Tax forms 2011 irs You must keep an accurate diary or similar record of your losses and winnings. Tax forms 2011 irs Your diary should contain at least the following information. Tax forms 2011 irs The date and type of your specific wager or wagering activity. Tax forms 2011 irs The name and address or location of the gambling establishment. Tax forms 2011 irs The names of other persons present with you at the gambling establishment. Tax forms 2011 irs The amount(s) you won or lost. Tax forms 2011 irs Proof of winnings and losses. Tax forms 2011 irs   In addition to your diary, you should also have other documentation. Tax forms 2011 irs You can generally prove your winnings and losses through Form W-2G, Certain Gambling Winnings, Form 5754, Statement by Person(s) Receiving Gambling Winnings, wagering tickets, canceled checks, substitute checks, credit records, bank withdrawals, and statements of actual winnings or payment slips provided to you by the gambling establishment. Tax forms 2011 irs   For specific wagering transactions, you can use the following items to support your winnings and losses. Tax forms 2011 irs    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. Tax forms 2011 irs They are not all-inclusive. Tax forms 2011 irs Your tax liability depends on your particular facts and circumstances. Tax forms 2011 irs Keno. Tax forms 2011 irs   Copies of the keno tickets you purchased that were validated by the gambling establishment, copies of your casino credit records, and copies of your casino check cashing records. Tax forms 2011 irs Slot machines. Tax forms 2011 irs   A record of the machine number and all winnings by date and time the machine was played. Tax forms 2011 irs Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. Tax forms 2011 irs ). Tax forms 2011 irs   The number of the table at which you were playing. Tax forms 2011 irs Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. Tax forms 2011 irs Bingo. Tax forms 2011 irs   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Tax forms 2011 irs Supplemental records include any receipts from the casino, parlor, etc. Tax forms 2011 irs Racing (horse, harness, dog, etc. Tax forms 2011 irs ). Tax forms 2011 irs   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Tax forms 2011 irs Supplemental records include unredeemed tickets and payment records from the racetrack. Tax forms 2011 irs Lotteries. Tax forms 2011 irs   A record of ticket purchases, dates, winnings, and losses. Tax forms 2011 irs Supplemental records include unredeemed tickets, payment slips, and winnings statements. Tax forms 2011 irs 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. Tax forms 2011 irs Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work. Tax forms 2011 irs Example. Tax forms 2011 irs You are blind. Tax forms 2011 irs You must use a reader to do your work. Tax forms 2011 irs You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Tax forms 2011 irs The reader's services are only for your work. Tax forms 2011 irs You can deduct your expenses for the reader as impairment-related work expenses. Tax forms 2011 irs Self-employed. Tax forms 2011 irs   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. Tax forms 2011 irs See Impairment-related work expenses. Tax forms 2011 irs , later under How To Report. Tax forms 2011 irs Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14 (only if effectively connected with a U. Tax forms 2011 irs S. Tax forms 2011 irs trade or business). Tax forms 2011 irs It is not subject to the passive activity limitations. Tax forms 2011 irs Officials Paid on a Fee Basis If you are a fee-basis official, you can claim your expenses in performing services in that job as an adjustment to income rather than as a miscellaneous itemized deduction. Tax forms 2011 irs See Publication 463 for more information. Tax forms 2011 irs Performing Artists If you are a qualified performing artist, you can deduct your employee business expenses as an adjustment to income rather than as a miscellaneous itemized deduction. Tax forms 2011 irs If you are an employee, complete Form 2106 or Form 2106-EZ. Tax forms 2011 irs See Publication 463 for more information. Tax forms 2011 irs Losses From Ponzi-type Investment Schemes These losses are deductible as theft losses of income-producing property on your tax return for the year the loss was discovered. Tax forms 2011 irs You figure the deductible loss in Section B of Form 4684. Tax forms 2011 irs However, if you qualify to use Revenue Procedure 2009-20 (as modified by Revenue Procedure 2011-58) and you choose to follow the procedures in the guidance, complete Section C of Form 4684 before completing Section B. Tax forms 2011 irs Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Tax forms 2011 irs You do not need to complete Appendix A. Tax forms 2011 irs See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. Tax forms 2011 irs 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. Tax forms 2011 irs See Repayments in Publication 525 for more information. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. Tax forms 2011 irs Nondeductible Expenses You cannot deduct the following expenses. Tax forms 2011 irs List of Nondeductible Expenses Adoption expenses. Tax forms 2011 irs Broker's commissions. Tax forms 2011 irs Burial or funeral expenses, including the cost of a cemetery lot. Tax forms 2011 irs Campaign expenses. Tax forms 2011 irs Capital expenses. Tax forms 2011 irs Check-writing fees. Tax forms 2011 irs Club dues. Tax forms 2011 irs Commuting expenses. Tax forms 2011 irs Fees and licenses, such as car licenses, marriage licenses, and dog tags. Tax forms 2011 irs Fines and penalties, such as parking tickets. Tax forms 2011 irs Health spa expenses. Tax forms 2011 irs Hobby losses—but see Hobby Expenses, earlier. Tax forms 2011 irs Home repairs, insurance, and rent. Tax forms 2011 irs Home security system. Tax forms 2011 irs Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. Tax forms 2011 irs Investment-related seminars. Tax forms 2011 irs Life insurance premiums paid by the insured. Tax forms 2011 irs Lobbying expenses. Tax forms 2011 irs Losses from the sale of your home, furniture, personal car, etc. Tax forms 2011 irs Lost or misplaced cash or property. Tax forms 2011 irs Lunches with co-workers. Tax forms 2011 irs Meals while working late. Tax forms 2011 irs Medical expenses as business expenses other than medical examinations required by your employer. Tax forms 2011 irs Personal disability insurance premiums. Tax forms 2011 irs Personal legal expenses. Tax forms 2011 irs Personal, living, or family expenses. Tax forms 2011 irs Political contributions. Tax forms 2011 irs Professional accreditation fees. Tax forms 2011 irs Professional reputation, expenses to improve. Tax forms 2011 irs Relief fund contributions. Tax forms 2011 irs Residential telephone line. Tax forms 2011 irs Stockholders' meeting, expenses of attending. Tax forms 2011 irs Tax-exempt income, expenses of earning or collecting. Tax forms 2011 irs The value of wages never received or lost vacation time. Tax forms 2011 irs Travel expenses for another individual. Tax forms 2011 irs Voluntary unemployment benefit fund contributions. Tax forms 2011 irs Wristwatches. Tax forms 2011 irs Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. Tax forms 2011 irs For details, see Form 8839, Qualified Adoption Expenses. Tax forms 2011 irs Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. Tax forms 2011 irs Instead, these fees must be added to the taxpayer's cost of the securities. Tax forms 2011 irs Commissions paid on the sale are deductible as business expenses only by dealers. Tax forms 2011 irs Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Tax forms 2011 irs These include qualification and registration fees for primary elections. Tax forms 2011 irs Legal fees. Tax forms 2011 irs   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Tax forms 2011 irs Capital Expenses You cannot currently deduct amounts paid to buy property that has a useful life substantially beyond the tax year or amounts paid to increase the value or prolong the life of property. Tax forms 2011 irs If you use such property in your work, you may be able to take a depreciation deduction. Tax forms 2011 irs See Publication 946. Tax forms 2011 irs If the property is a car used in your work, also see Publication 463. Tax forms 2011 irs 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. Tax forms 2011 irs Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Tax forms 2011 irs This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Tax forms 2011 irs 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. Tax forms 2011 irs Dues paid to airline, hotel, and luncheon clubs are not deductible. Tax forms 2011 irs Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Tax forms 2011 irs 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. Tax forms 2011 irs Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Tax forms 2011 irs This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Tax forms 2011 irs Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Tax forms 2011 irs 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. Tax forms 2011 irs Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Tax forms 2011 irs However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Tax forms 2011 irs See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. Tax forms 2011 irs Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Tax forms 2011 irs Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Tax forms 2011 irs You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Tax forms 2011 irs See Publication 504, Divorced or Separated Individuals, for information on alimony. Tax forms 2011 irs Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Tax forms 2011 irs 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. Tax forms 2011 irs Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Tax forms 2011 irs Covered executive branch official. Tax forms 2011 irs   A covered executive branch official, for the purpose of (4) above, is any of the following officials. Tax forms 2011 irs The President. Tax forms 2011 irs The Vice President. Tax forms 2011 irs Any officer or employee of the White House Office of the Executive Office of the President, and the two most senior level officers of each of the other agencies in the Executive Office. Tax forms 2011 irs Any individual serving in a position in Level I of the Executive Schedule under section 5312 of Title 5, United States Code, any other individual designated by the President as having Cabinet-level status, and any immediate deputy of one of these individuals. Tax forms 2011 irs Dues used for lobbying. Tax forms 2011 irs   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. Tax forms 2011 irs Exceptions. Tax forms 2011 irs   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. Tax forms 2011 irs You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). Tax forms 2011 irs An Indian tribal government is considered a local council or similar governing body. Tax forms 2011 irs You can deduct in-house expenses for influencing legislation or communicating directly with a covered executive branch official if the expenses for the tax year are not more than $2,000 (not counting overhead expenses). Tax forms 2011 irs If you are a professional lobbyist, you can deduct the expenses you incur in the trade or business of lobbying on behalf of another person. Tax forms 2011 irs Payments by the other person to you for lobbying activities cannot be deducted. Tax forms 2011 irs Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Tax forms 2011 irs 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. Tax forms 2011 irs See Publication 547. Tax forms 2011 irs Example. Tax forms 2011 irs A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Tax forms 2011 irs The diamond falls from the ring and is never found. Tax forms 2011 irs The loss of the diamond is a casualty. Tax forms 2011 irs Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Tax forms 2011 irs See Publication 463 for information on deductible expenses while traveling away from home. Tax forms 2011 irs Meals While Working Late You cannot deduct the cost of meals while working late. Tax forms 2011 irs However, you may be able to claim a deduction if the cost of the meals is a deductible entertainment expense, or if you are traveling away from home. Tax forms 2011 irs See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. Tax forms 2011 irs Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Tax forms 2011 irs Custody of children. Tax forms 2011 irs Breach of promise to marry suit. Tax forms 2011 irs Civil or criminal charges resulting from a personal relationship. Tax forms 2011 irs Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). Tax forms 2011 irs For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. Tax forms 2011 irs Preparation of a title (or defense or perfection of a title). Tax forms 2011 irs Preparation of a will. Tax forms 2011 irs Property claims or property settlement in a divorce. Tax forms 2011 irs You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Tax forms 2011 irs Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Tax forms 2011 irs Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Tax forms 2011 irs Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Tax forms 2011 irs Accounting certificate fees paid for the initial right to practice accounting. Tax forms 2011 irs Bar exam fees and incidental expenses in securing initial admission to the bar. Tax forms 2011 irs Medical and dental license fees paid to get initial licensing. Tax forms 2011 irs Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs 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. Tax forms 2011 irs You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Tax forms 2011 irs Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Tax forms 2011 irs You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. Tax forms 2011 irs If you have expenses to p