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Where Can I File My State Taxes Only

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Where Can I File My State Taxes Only

Where can i file my state taxes only Index A Adjusted basis defined, Adjusted basis defined. Where can i file my state taxes only Administrative or management activities, Administrative or management activities. Where can i file my state taxes only Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Where can i file my state taxes only Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Where can i file my state taxes only Casualty losses, Casualty losses. Where can i file my state taxes only Child and Adult Care Food Program reimbursements, Meals. Where can i file my state taxes only Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Where can i file my state taxes only (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Where can i file my state taxes only Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Where can i file my state taxes only Family daycare provider, Standard meal and snack rates. Where can i file my state taxes only Meals, Meals. Where can i file my state taxes only , Standard meal and snack rates. Where can i file my state taxes only Regular use, Daycare Facility Standard meal and snack rates, Meals. Where can i file my state taxes only , Standard meal and snack rates. Where can i file my state taxes only Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Where can i file my state taxes only Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Where can i file my state taxes only Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Where can i file my state taxes only Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Where can i file my state taxes only Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Where can i file my state taxes only Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Where can i file my state taxes only Fair market value, Fair market value defined. Where can i file my state taxes only Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Where can i file my state taxes only Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Where can i file my state taxes only Percentage table for 39-year nonresidential real property, Depreciation table. Where can i file my state taxes only Permanent improvements, Permanent improvements. Where can i file my state taxes only , Depreciating permanent improvements. Where can i file my state taxes only Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Where can i file my state taxes only Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Where can i file my state taxes only Employees Adequately accounting to employer, Adequately accounting to employer. Where can i file my state taxes only Casualty losses, Casualty losses. Where can i file my state taxes only Mortgage interest, Deductible mortgage interest. Where can i file my state taxes only Other expenses, Other expenses. Where can i file my state taxes only Real estate taxes, Real estate taxes. Where can i file my state taxes only Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Where can i file my state taxes only Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Where can i file my state taxes only Mortgage interest, Deductible mortgage interest. Where can i file my state taxes only , Qualified mortgage insurance premiums. Where can i file my state taxes only Real estate taxes, Real estate taxes. Where can i file my state taxes only Related to tax-exempt income, Expenses related to tax-exempt income. Where can i file my state taxes only Rent, Rent. Where can i file my state taxes only Repairs, Repairs. Where can i file my state taxes only Security system, Security system. Where can i file my state taxes only Telephone, Telephone. Where can i file my state taxes only Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Where can i file my state taxes only Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Where can i file my state taxes only Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Where can i file my state taxes only Standard meal and snack rates, Standard meal and snack rates. Where can i file my state taxes only Standard meal and snack rates (Table 3), Standard meal and snack rates. Where can i file my state taxes only Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Where can i file my state taxes only 1040, Schedule F, Casualty losses. Where can i file my state taxes only 2106, Employees 4562, Reporting and recordkeeping requirements. Where can i file my state taxes only 4684, Casualty losses. Where can i file my state taxes only 8829, Actual Expenses, Casualty losses. Where can i file my state taxes only , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Where can i file my state taxes only Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Where can i file my state taxes only Inventory, storage of, Storage of inventory or product samples. Where can i file my state taxes only L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Where can i file my state taxes only Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Where can i file my state taxes only Years following the year placed in service, Years following the year placed in service. Where can i file my state taxes only M MACRS percentage table 39-year nonresidential real property, Depreciation table. Where can i file my state taxes only Meals, Meals. Where can i file my state taxes only Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Where can i file my state taxes only More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Where can i file my state taxes only Mortgage interest, Deductible mortgage interest. Where can i file my state taxes only , Qualified mortgage insurance premiums. Where can i file my state taxes only P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Where can i file my state taxes only Permanent improvements, Permanent improvements. Where can i file my state taxes only , Depreciating permanent improvements. Where can i file my state taxes only Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Where can i file my state taxes only Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Where can i file my state taxes only Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Where can i file my state taxes only Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Where can i file my state taxes only Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Where can i file my state taxes only Regular use, Regular Use Reminders, Reminders Rent, Rent. Where can i file my state taxes only Repairs, Repairs. Where can i file my state taxes only Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Where can i file my state taxes only S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Where can i file my state taxes only Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Where can i file my state taxes only Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Where can i file my state taxes only Allowable area, Allowable area. Where can i file my state taxes only Business expenses not related to use of the home, Business expenses not related to use of the home. Where can i file my state taxes only Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Where can i file my state taxes only More than one qualified business use, More than one qualified business use. Where can i file my state taxes only Shared use, Shared use. Where can i file my state taxes only Expenses deductible without regard to business use, Expenses deductible without regard to business use. Where can i file my state taxes only No carryover of unallowed expenses, No deduction of carryover of actual expenses. Where can i file my state taxes only Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Where can i file my state taxes only Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Where can i file my state taxes only Storage of inventory, Storage of inventory or product samples. Where can i file my state taxes only T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Where can i file my state taxes only Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Where can i file my state taxes only Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Where can i file my state taxes only Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Where can i file my state taxes only W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications
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The Where Can I File My State Taxes Only

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