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The 1040ez Download

1040ez download Some employees may be able to deduct certain work-related expenses. The following facts from the IRS can help you determine which expenses are deductible as an employee business expense. You must be itemizing deductions on IRS Schedule A to qualify. 1040ez download Expenses that qualify for an itemized deduction generally include: 1040ez download Business travel away from home 1040ez download Business use of your car 1040ez download Business meals and entertainment 1040ez download Travel 1040ez download Use of your home 1040ez download Education 1040ez download Supplies 1040ez download Tools 1040ez download Miscellaneous expenses 1040ez download You must keep records to prove the business expenses you deduct. For general information on recordkeeping, see IRS Publication 552, Recordkeeping for Individuals available on this website, or by calling 1-800-TAX-FORM (800-829-3676). 1040ez download If your employer reimburses you under an accountable plan, you should not include the payments in your gross income, and you may not deduct any of the reimbursed amounts. 1040ez download An accountable plan must meet three requirements: 1040ez download You must have paid or incurred expenses that are deductible while performing services as an employee. 1040ez download 1040ez download You must adequately account to your employer for these expenses within a reasonable time period. 1040ez download 1040ez download You must return any excess reimbursement or allowance within a reasonable time period. 1040ez download If the plan under which you are reimbursed by your employer is non-accountable, the payments you receive should be included in the wages shown on your Form W-2. You must report the income and itemize your deductions to deduct these expenses. 1040ez download Generally, you report unreimbursed expenses on IRS Form 2106 or IRS Form 2106-EZ and attach it to Form 1040. Deductible expenses are then reported on IRS Schedule A, as a miscellaneous itemized deduction subject to a rule that limits your employee business expenses deduction to the amount that exceeds 2 percent of your adjusted gross income. 1040ez download For more information see IRS Publication 529, Miscellaneous Deductions, which is available on this website, or by calling 1-800-TAX-FORM (800-829-3676). 1040ez download