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File 2010 Taxes Free

File 2010 taxes free 6. File 2010 taxes free   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. File 2010 taxes free Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. File 2010 taxes free Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. File 2010 taxes free S. File 2010 taxes free Tax Treaties See chapter 7 for information about getting these publications. File 2010 taxes free Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. File 2010 taxes free See Table 6-1 at the end of this chapter for a list of these countries. File 2010 taxes free Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. File 2010 taxes free If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. File 2010 taxes free Treaty benefits generally are available to residents of the United States. File 2010 taxes free They generally are not available to U. File 2010 taxes free S. File 2010 taxes free citizens who do not reside in the United States. File 2010 taxes free However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. File 2010 taxes free S. File 2010 taxes free citizens residing in the treaty countries. File 2010 taxes free U. File 2010 taxes free S. File 2010 taxes free citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. File 2010 taxes free Certification of U. File 2010 taxes free S. File 2010 taxes free residency. File 2010 taxes free   Use Form 8802, Application for United States Residency Certification, to request certification of U. File 2010 taxes free S. File 2010 taxes free residency for purposes of claiming benefits under a tax treaty. File 2010 taxes free Certification can be requested for the current and any prior calendar years. File 2010 taxes free You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. File 2010 taxes free Common Benefits Some common tax treaty benefits are explained below. File 2010 taxes free The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. File 2010 taxes free Benefits provided by certain treaties are not provided by others. File 2010 taxes free Personal service income. File 2010 taxes free If you are a U. File 2010 taxes free S. File 2010 taxes free resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. File 2010 taxes free Professors and teachers. File 2010 taxes free If you are a U. File 2010 taxes free S. File 2010 taxes free resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. File 2010 taxes free Students, trainees, and apprentices. File 2010 taxes free If you are a U. File 2010 taxes free S. File 2010 taxes free resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. File 2010 taxes free Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. File 2010 taxes free Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. File 2010 taxes free Pensions and annuities. File 2010 taxes free If you are a U. File 2010 taxes free S. File 2010 taxes free resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. File 2010 taxes free Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. File 2010 taxes free Investment income. File 2010 taxes free If you are a U. File 2010 taxes free S. File 2010 taxes free resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. File 2010 taxes free Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. File 2010 taxes free Tax credit provisions. File 2010 taxes free If you are a U. File 2010 taxes free S. File 2010 taxes free resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. File 2010 taxes free Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. File 2010 taxes free S. File 2010 taxes free tax on the income. File 2010 taxes free Nondiscrimination provisions. File 2010 taxes free Most U. File 2010 taxes free S. File 2010 taxes free tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. File 2010 taxes free S. File 2010 taxes free citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. File 2010 taxes free Saving clauses. File 2010 taxes free U. File 2010 taxes free S. File 2010 taxes free treaties contain saving clauses that provide that the treaties do not affect the U. File 2010 taxes free S. File 2010 taxes free taxation of its own citizens and residents. File 2010 taxes free As a result, U. File 2010 taxes free S. File 2010 taxes free citizens and residents generally cannot use the treaty to reduce their U. File 2010 taxes free S. File 2010 taxes free tax liability. File 2010 taxes free However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. File 2010 taxes free S. File 2010 taxes free citizens or residents. File 2010 taxes free It is important that you examine the applicable saving clause to determine if an exception applies. File 2010 taxes free More information on treaties. File 2010 taxes free   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. File 2010 taxes free Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. File 2010 taxes free S. File 2010 taxes free ” appears in the treaty exemption discussions in Publication 901. File 2010 taxes free   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. File 2010 taxes free Competent Authority Assistance If you are a U. File 2010 taxes free S. File 2010 taxes free citizen or resident alien, you can request assistance from the U. File 2010 taxes free S. File 2010 taxes free competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. File 2010 taxes free You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. File 2010 taxes free The U. File 2010 taxes free S. File 2010 taxes free competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. File 2010 taxes free Effect of request for assistance. File 2010 taxes free   If your request provides a basis for competent authority assistance, the U. File 2010 taxes free S. File 2010 taxes free competent authority generally will consult with the treaty country competent authority on how to resolve the situation. File 2010 taxes free How to make your request. File 2010 taxes free   It is important that you make your request for competent authority consideration as soon as either of the following occurs. File 2010 taxes free You are denied treaty benefits. File 2010 taxes free Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. File 2010 taxes free   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. File 2010 taxes free Some of the steps you should consider taking include the following. File 2010 taxes free Filing a protective claim for credit or refund of U. File 2010 taxes free S. File 2010 taxes free taxes. File 2010 taxes free Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. File 2010 taxes free Avoiding the lapse or termination of your right to appeal any tax determination. File 2010 taxes free Complying with all applicable procedures for invoking competent authority consideration. File 2010 taxes free Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. File 2010 taxes free S. File 2010 taxes free or treaty country tax. File 2010 taxes free Taxpayers can consult with the U. File 2010 taxes free S. File 2010 taxes free competent authority to determine whether they need to take protective steps and when any required steps need to be taken. File 2010 taxes free   The request should contain all essential items of information, including the following items. File 2010 taxes free A reference to the treaty and the treaty provisions on which the request is based. File 2010 taxes free The years and amounts involved in both U. File 2010 taxes free S. File 2010 taxes free dollars and foreign currency. File 2010 taxes free A brief description of the issues for which competent authority assistance is requested. File 2010 taxes free   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. File 2010 taxes free Revenue Procedure 2006-54 is available at www. File 2010 taxes free irs. File 2010 taxes free gov/irb/2006-49_IRB/ar13. File 2010 taxes free html. File 2010 taxes free   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. File 2010 taxes free S. File 2010 taxes free competent authority assistance under tax treaties. File 2010 taxes free As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. File 2010 taxes free    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. File 2010 taxes free   In the case of U. File 2010 taxes free S. File 2010 taxes free - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. File 2010 taxes free If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. File 2010 taxes free Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. File 2010 taxes free This table is updated through October 31, 2013. File 2010 taxes free You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. File 2010 taxes free You can obtain the text of most U. File 2010 taxes free S. File 2010 taxes free treaties at IRS. File 2010 taxes free gov. File 2010 taxes free You also can request the text of treaties from the Department of Treasury at the following address. File 2010 taxes free Department of Treasury Office of Business and Public Liaison Rm. File 2010 taxes free 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. File 2010 taxes free S. File 2010 taxes free Virgin Islands, you can call the IRS at 1-800-829-1040. File 2010 taxes free Table 6–1. File 2010 taxes free List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File 2010 taxes free D. File 2010 taxes free ) Australia TIAS 10773 Dec. File 2010 taxes free 1, 1983 1986-2 C. File 2010 taxes free B. File 2010 taxes free 220 1986-2 C. File 2010 taxes free B. File 2010 taxes free 246 Protocol TIAS Jan. File 2010 taxes free 1, 2004     Austria TIAS Jan. File 2010 taxes free 1, 1999     Bangladesh TIAS Jan. File 2010 taxes free 1, 2007     Barbados TIAS 11090 Jan. File 2010 taxes free 1, 1984 1991-2 C. File 2010 taxes free B. File 2010 taxes free 436 1991-2 C. File 2010 taxes free B. File 2010 taxes free 466 Protocol TIAS Jan. File 2010 taxes free 1, 2005     Belgium TIAS Jan. File 2010 taxes free 1, 2008     Bulgaria TIAS Jan. File 2010 taxes free 1, 2009     Canada2 TIAS 11087 Jan. File 2010 taxes free 1, 1985 1986-2 C. File 2010 taxes free B. File 2010 taxes free 258 1987-2 C. File 2010 taxes free B. File 2010 taxes free 298 Protocol TIAS Jan. File 2010 taxes free 1, 2009     China, People's Republic of TIAS 12065 Jan. File 2010 taxes free 1, 1987 1988-1 C. File 2010 taxes free B. File 2010 taxes free 414 1988-1 C. File 2010 taxes free B. File 2010 taxes free 447 Commonwealth of Independent States3 TIAS 8225 Jan. File 2010 taxes free 1, 1976 1976-2 C. File 2010 taxes free B. File 2010 taxes free 463 1976-2 C. File 2010 taxes free B. File 2010 taxes free 475 Cyprus TIAS 10965 Jan. File 2010 taxes free 1, 1986 1989-2 C. File 2010 taxes free B. File 2010 taxes free 280 1989-2 C. File 2010 taxes free B. File 2010 taxes free 314 Czech Republic TIAS Jan. File 2010 taxes free 1, 1993     Denmark TIAS Jan. File 2010 taxes free 1, 2001     Protocol TIAS Jan. File 2010 taxes free 1, 2008     Egypt TIAS 10149 Jan. File 2010 taxes free 1, 1982 1982-1 C. File 2010 taxes free B. File 2010 taxes free 219 1982-1 C. File 2010 taxes free B. File 2010 taxes free 243 Estonia TIAS Jan. File 2010 taxes free 1, 2000     Finland TIAS 12101 Jan. File 2010 taxes free 1, 1991     Protocol TIAS Jan. File 2010 taxes free 1, 2008     France TIAS Jan. File 2010 taxes free 1, 1996     Protocol TIAS Jan. File 2010 taxes free 1, 2009     Germany TIAS Jan. File 2010 taxes free 1, 1990     Protocol TIAS Jan. File 2010 taxes free 1, 2008     Greece TIAS 2902 Jan. File 2010 taxes free 1, 1953 1958-2 C. File 2010 taxes free B. File 2010 taxes free 1054 T. File 2010 taxes free D. File 2010 taxes free 6109, 1954-2 C. File 2010 taxes free B. File 2010 taxes free 638 Hungary TIAS 9560 Jan. File 2010 taxes free 1, 1980 1980-1 C. File 2010 taxes free B. File 2010 taxes free 333 1980-1 C. File 2010 taxes free B. File 2010 taxes free 354 Iceland TIAS 8151 Jan. File 2010 taxes free 1, 2009     India TIAS Jan. File 2010 taxes free 1, 1991     Indonesia TIAS 11593 Jan. File 2010 taxes free 1, 1990     Ireland TIAS Jan. File 2010 taxes free 1, 1998     Israel TIAS Jan. File 2010 taxes free 1, 1995     Italy TIAS Jan. File 2010 taxes free 1, 2010     Jamaica TIAS 10207 Jan. File 2010 taxes free 1, 1982 1982-1 C. File 2010 taxes free B. File 2010 taxes free 257 1982-1 C. File 2010 taxes free B. File 2010 taxes free 291 Japan TIAS Jan. File 2010 taxes free 1, 2005     Kazakhstan TIAS Jan. File 2010 taxes free 1, 1996     Korea, South TIAS 9506 Jan. File 2010 taxes free 1, 1980 1979-2 C. File 2010 taxes free B. File 2010 taxes free 435 1979-2 C. File 2010 taxes free B. File 2010 taxes free 458 Latvia TIAS Jan. File 2010 taxes free 1, 2000     Lithuania TIAS Jan. File 2010 taxes free 1, 2000     Luxembourg TIAS Jan. File 2010 taxes free 1, 2001     Malta TIAS Jan. File 2010 taxes free 1, 2011     Mexico TIAS Jan. File 2010 taxes free 1,1994     Protocol TIAS Jan. File 2010 taxes free 1, 2004               Table 6–1 (continued). File 2010 taxes free Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. File 2010 taxes free D. File 2010 taxes free ) Morocco TIAS 10195 Jan. File 2010 taxes free 1, 1981 1982-2 C. File 2010 taxes free B. File 2010 taxes free 405 1982-2 C. File 2010 taxes free B. File 2010 taxes free 427 Netherlands TIAS Jan. File 2010 taxes free 1, 1994     Protocol TIAS Jan. File 2010 taxes free 1, 2005     New Zealand TIAS 10772 Nov. File 2010 taxes free 2, 1983 1990-2 C. File 2010 taxes free B. File 2010 taxes free 274 1990-2 C. File 2010 taxes free B. File 2010 taxes free 303 Protocol TIAS Jan. File 2010 taxes free 1, 2011     Norway TIAS 7474 Jan. File 2010 taxes free 1, 1971 1973-1 C. File 2010 taxes free B. File 2010 taxes free 669 1973-1 C. File 2010 taxes free B. File 2010 taxes free 693 Protocol TIAS 10205 Jan. File 2010 taxes free 1, 1982 1982-2 C. File 2010 taxes free B. File 2010 taxes free 440 1982-2 C. File 2010 taxes free B. File 2010 taxes free 454 Pakistan TIAS 4232 Jan. File 2010 taxes free 1, 1959 1960-2 C. File 2010 taxes free B. File 2010 taxes free 646 T. File 2010 taxes free D. File 2010 taxes free 6431, 1960-1 C. File 2010 taxes free B. File 2010 taxes free 755 Philippines TIAS 10417 Jan. File 2010 taxes free 1, 1983 1984-2 C. File 2010 taxes free B. File 2010 taxes free 384 1984-2 C. File 2010 taxes free B. File 2010 taxes free 412 Poland TIAS 8486 Jan. File 2010 taxes free 1, 1974 1977-1 C. File 2010 taxes free B. File 2010 taxes free 416 1977-1 C. File 2010 taxes free B. File 2010 taxes free 427 Portugal TIAS Jan. File 2010 taxes free 1, 1996     Romania TIAS 8228 Jan. File 2010 taxes free 1, 1974 1976-2 C. File 2010 taxes free B. File 2010 taxes free 492 1976-2 C. File 2010 taxes free B. File 2010 taxes free 504 Russia TIAS Jan. File 2010 taxes free 1, 1994     Slovak Republic TIAS Jan. File 2010 taxes free 1, 1993     Slovenia TIAS Jan. File 2010 taxes free 1, 2002     South Africa TIAS Jan. File 2010 taxes free 1, 1998     Spain TIAS Jan. File 2010 taxes free 1, 1991     Sri Lanka TIAS Jan. File 2010 taxes free 1, 2004     Sweden TIAS Jan. File 2010 taxes free 1, 1996     Protocol TIAS Jan. File 2010 taxes free 1, 2007     Switzerland TIAS Jan. File 2010 taxes free 1, 1998     Thailand TIAS Jan. File 2010 taxes free 1, 1998     Trinidad and Tobago TIAS 7047 Jan. File 2010 taxes free 1, 1970 1971-2 C. File 2010 taxes free B. File 2010 taxes free 479   Tunisia TIAS Jan. File 2010 taxes free 1, 1990     Turkey TIAS Jan. File 2010 taxes free 1, 1998     Ukraine TIAS Jan. File 2010 taxes free 1, 2001     United Kingdom TIAS Jan. File 2010 taxes free 1, 2004     Venezuela TIAS Jan. File 2010 taxes free 1, 2000      1(TIAS) — Treaties and Other International Act Series. File 2010 taxes free  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. File 2010 taxes free 3The U. File 2010 taxes free S. File 2010 taxes free -U. File 2010 taxes free S. File 2010 taxes free S. File 2010 taxes free R. File 2010 taxes free income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. File 2010 taxes free Prev  Up  Next   Home   More Online Publications
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File 2010 taxes free 28. File 2010 taxes free   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. File 2010 taxes free  The 2013 rate for business use of a vehicle is 56½ cents per mile. File 2010 taxes free Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). File 2010 taxes free You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. File 2010 taxes free This chapter covers the following topics. File 2010 taxes free Deductions subject to the 2% limit. File 2010 taxes free Deductions not subject to the 2% limit. File 2010 taxes free Expenses you cannot deduct. File 2010 taxes free You must keep records to verify your deductions. File 2010 taxes free You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. File 2010 taxes free For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. File 2010 taxes free 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). File 2010 taxes free You can claim the amount of expenses that is more than 2% of your adjusted gross income. File 2010 taxes free You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. File 2010 taxes free Your adjusted gross income is the amount on Form 1040, line 38. File 2010 taxes free Generally, you apply the 2% limit after you apply any other deduction limit. File 2010 taxes free 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. File 2010 taxes free Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). File 2010 taxes free Unreimbursed employee expenses (line 21). File 2010 taxes free Tax preparation fees (line 22). File 2010 taxes free Other expenses (line 23). File 2010 taxes free 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. File 2010 taxes free An expense is ordinary if it is common and accepted in your trade, business, or profession. File 2010 taxes free An expense is necessary if it is appropriate and helpful to your business. File 2010 taxes free An expense does not have to be required to be considered necessary. File 2010 taxes free Examples of unreimbursed employee expenses are listed next. File 2010 taxes free The list is followed by discussions of additional unreimbursed employee expenses. File 2010 taxes free Business bad debt of an employee. File 2010 taxes free Education that is work related. File 2010 taxes free (See chapter 27. File 2010 taxes free ) Legal fees related to your job. File 2010 taxes free Licenses and regulatory fees. File 2010 taxes free Malpractice insurance premiums. File 2010 taxes free Medical examinations required by an employer. File 2010 taxes free Occupational taxes. File 2010 taxes free Passport for a business trip. File 2010 taxes free Subscriptions to professional journals and trade magazines related to your work. File 2010 taxes free Travel, transportation, entertainment, and gifts related to your work. File 2010 taxes free (See chapter 26. File 2010 taxes free ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. File 2010 taxes free 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. File 2010 taxes free Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. File 2010 taxes free Lobbying and political activities. File 2010 taxes free   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. File 2010 taxes free See Dues used for lobbying under Nondeductible Expenses, later. File 2010 taxes free 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. File 2010 taxes free If you file Form 1040A, you can deduct these expenses on line 16. File 2010 taxes free If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. File 2010 taxes free However, neither spouse can deduct more than $250 of his or her qualified expenses. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. File 2010 taxes free See Publication 587 for more detailed information and a worksheet. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free Employment and outplacement agency fees. File 2010 taxes free   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. File 2010 taxes free Employer pays you back. File 2010 taxes free   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. File 2010 taxes free (See Recoveries in chapter 12. File 2010 taxes free ) Employer pays the employment agency. File 2010 taxes free   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. File 2010 taxes free Résumé. File 2010 taxes free   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. File 2010 taxes free Travel and transportation expenses. File 2010 taxes free   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. File 2010 taxes free You can deduct the travel expenses if the trip is primarily to look for a new job. File 2010 taxes free 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. File 2010 taxes free   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. File 2010 taxes free   You can choose to use the standard mileage rate to figure your car expenses. File 2010 taxes free The 2013 rate for business use of a vehicle is 56½ cents per mile. File 2010 taxes free See chapter 26 for more information. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free However, you cannot deduct the cost of travel as a form of education. File 2010 taxes free 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. File 2010 taxes free You can depreciate the cost of tools that have a useful life substantially beyond the tax year. File 2010 taxes free For more information about depreciation, see Publication 946. File 2010 taxes free Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. File 2010 taxes free You can also deduct assessments for benefit payments to unemployed union members. File 2010 taxes free However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. File 2010 taxes free Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. File 2010 taxes free You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. File 2010 taxes free See Lobbying Expenses under Nondeductible Expenses, later. File 2010 taxes free Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. File 2010 taxes free You must wear them as a condition of your employment. File 2010 taxes free The clothes are not suitable for everyday wear. File 2010 taxes free It is not enough that you wear distinctive clothing. File 2010 taxes free The clothing must be specifically required by your employer. File 2010 taxes free Nor is it enough that you do not, in fact, wear your work clothes away from work. File 2010 taxes free The clothing must not be suitable for taking the place of your regular clothing. File 2010 taxes free 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. File 2010 taxes free ). File 2010 taxes free Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. File 2010 taxes free 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. File 2010 taxes free Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. File 2010 taxes free Protective clothing. File 2010 taxes free   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. File 2010 taxes free   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. File 2010 taxes free Military uniforms. File 2010 taxes free   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. File 2010 taxes free 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. File 2010 taxes free In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. File 2010 taxes free   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. File 2010 taxes free   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. File 2010 taxes free Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. File 2010 taxes free Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. File 2010 taxes free These fees include the cost of tax preparation software programs and tax publications. File 2010 taxes free They also include any fee you paid for electronic filing of your return. File 2010 taxes free Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free Some of these other expenses are explained in the following discussions. File 2010 taxes free If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. File 2010 taxes free Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. File 2010 taxes free 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. File 2010 taxes free First report the loss in Section B of Form 4684, Casualties and Thefts. File 2010 taxes free You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. File 2010 taxes free 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. File 2010 taxes free For other casualty and theft losses, see chapter 25. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free The fees are deductible in the year paid. File 2010 taxes free 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). File 2010 taxes free You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. File 2010 taxes free But if you work as an employee and also use the computer in that work, see Publication 946. File 2010 taxes free 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. File 2010 taxes free Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. File 2010 taxes free 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. File 2010 taxes free For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. File 2010 taxes free 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. File 2010 taxes free But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. File 2010 taxes free You must add the fee to the cost of the property. File 2010 taxes free You cannot deduct the fee you pay to a broker to sell securities. File 2010 taxes free You can use the fee only to figure gain or loss from the sale. File 2010 taxes free See the Instructions for Form 8949 for information on how to report the fee. File 2010 taxes free Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. File 2010 taxes free A hobby is not a business because it is not carried on to make a profit. File 2010 taxes free See Activity not for profit in chapter 12 under Other Income. File 2010 taxes free Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. File 2010 taxes free Deductions of pass-through entities are passed through to the partners or shareholders. File 2010 taxes free The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. File 2010 taxes free Example. File 2010 taxes free You are a member of an investment club that is formed solely to invest in securities. File 2010 taxes free The club is treated as a partnership. File 2010 taxes free The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. File 2010 taxes free In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. File 2010 taxes free 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. File 2010 taxes free Publicly offered mutual funds. File 2010 taxes free   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. File 2010 taxes free 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. File 2010 taxes free   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). File 2010 taxes free This net figure is the amount you report on your return as income. File 2010 taxes free You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. File 2010 taxes free Information returns. File 2010 taxes free   You should receive information returns from pass-through entities. File 2010 taxes free Partnerships and S corporations. File 2010 taxes free   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. File 2010 taxes free Nonpublicly offered mutual funds. File 2010 taxes free   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. File 2010 taxes free You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). File 2010 taxes free See Tax Preparation Fees , earlier. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. File 2010 taxes free If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. File 2010 taxes free Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free For more information about IRAs, see chapter 17. File 2010 taxes free Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. File 2010 taxes free They are not subject to the 2% limit. File 2010 taxes free Report these items on Schedule A (Form 1040), line 28. File 2010 taxes free List of Deductions Each of the following items is discussed in detail after the list (except where indicated). File 2010 taxes free Amortizable premium on taxable bonds. File 2010 taxes free Casualty and theft losses from income- producing property. File 2010 taxes free Federal estate tax on income in respect of a decedent. File 2010 taxes free Gambling losses up to the amount of gambling winnings. File 2010 taxes free Impairment-related work expenses of persons with disabilities. File 2010 taxes free Loss from other activities from Schedule K-1 (Form 1065-B), box 2. File 2010 taxes free Losses from Ponzi-type investment schemes. File 2010 taxes free See Losses from Ponzi-type investment schemes under Theft in chapter 25. File 2010 taxes free Repayments of more than $3,000 under a claim of right. File 2010 taxes free Unrecovered investment in an annuity. File 2010 taxes free 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. File 2010 taxes free You can elect to amortize the premium on taxable bonds. File 2010 taxes free The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. File 2010 taxes free Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. File 2010 taxes free 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. File 2010 taxes free 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). File 2010 taxes free First, report the loss in Form 4684, Section B. File 2010 taxes free You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. File 2010 taxes free 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. File 2010 taxes free For more information on casualty and theft losses, see chapter 25. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free See Publication 559 for more information. File 2010 taxes free 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. File 2010 taxes free You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. File 2010 taxes free You cannot deduct gambling losses that are more than your winnings. File 2010 taxes free You cannot reduce your gambling winnings by your gambling losses and report the difference. File 2010 taxes free 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. File 2010 taxes free Therefore, your records should show your winnings separately from your losses. File 2010 taxes free Diary of winnings and losses. File 2010 taxes free You must keep an accurate diary or similar record of your losses and winnings. File 2010 taxes free Your diary should contain at least the following information. File 2010 taxes free The date and type of your specific wager or wagering activity. File 2010 taxes free The name and address or location of the gambling establishment. File 2010 taxes free The names of other persons present with you at the gambling establishment. File 2010 taxes free The amount(s) you won or lost. File 2010 taxes free See Publication 529 for more information. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free Self-employed. File 2010 taxes free   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. File 2010 taxes free 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. File 2010 taxes free It is not subject to the passive activity limitations. File 2010 taxes free 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. File 2010 taxes free See Repayments in chapter 12 for more information. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free See chapter 10 for more information about the tax treatment of pensions and annuities. File 2010 taxes free Nondeductible Expenses Examples of nondeductible expenses are listed next. File 2010 taxes free The list is followed by discussions of additional nondeductible expenses. File 2010 taxes free List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. File 2010 taxes free Burial or funeral expenses, including the cost of a cemetery lot. File 2010 taxes free Capital expenses. File 2010 taxes free Fees and licenses, such as car licenses, marriage licenses, and dog tags. File 2010 taxes free Hobby losses, but see Hobby Expenses , earlier. File 2010 taxes free Home repairs, insurance, and rent. File 2010 taxes free Illegal bribes and kickbacks. File 2010 taxes free See Bribes and kickbacks in chapter 11 of Publication 535. File 2010 taxes free Losses from the sale of your home, furniture, personal car, etc. File 2010 taxes free Personal disability insurance premiums. File 2010 taxes free Personal, living, or family expenses. File 2010 taxes free The value of wages never received or lost vacation time. File 2010 taxes free Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. File 2010 taxes free See chapter 37. File 2010 taxes free Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. File 2010 taxes free These include qualification and registration fees for primary elections. File 2010 taxes free Legal fees. File 2010 taxes free   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. File 2010 taxes free 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. File 2010 taxes free Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. File 2010 taxes free This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. File 2010 taxes free 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. File 2010 taxes free Dues paid to airline, hotel, and luncheon clubs are not deductible. File 2010 taxes free Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). File 2010 taxes free 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. File 2010 taxes free Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. File 2010 taxes free This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). File 2010 taxes free Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. File 2010 taxes free 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. File 2010 taxes free Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. File 2010 taxes free However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. File 2010 taxes free See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. File 2010 taxes free Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. File 2010 taxes free Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. File 2010 taxes free You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. File 2010 taxes free See chapter 18 for information on alimony. File 2010 taxes free Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. File 2010 taxes free 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. File 2010 taxes free Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. File 2010 taxes free Dues used for lobbying. File 2010 taxes free   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. File 2010 taxes free See Lobbying Expenses in Publication 529 for information on exceptions. File 2010 taxes free Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. File 2010 taxes free 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. File 2010 taxes free See chapter 25. File 2010 taxes free Example. File 2010 taxes free A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. File 2010 taxes free The diamond falls from the ring and is never found. File 2010 taxes free The loss of the diamond is a casualty. File 2010 taxes free Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. File 2010 taxes free See chapter 26 for information on deductible expenses while traveling away from home. File 2010 taxes free Meals While Working Late You cannot deduct the cost of meals while working late. File 2010 taxes free 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. File 2010 taxes free See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. File 2010 taxes free Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. File 2010 taxes free Custody of children. File 2010 taxes free Breach of promise to marry suit. File 2010 taxes free Civil or criminal charges resulting from a personal relationship. File 2010 taxes free Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. File 2010 taxes free Preparation of a title (or defense or perfection of a title). File 2010 taxes free Preparation of a will. File 2010 taxes free Property claims or property settlement in a divorce. File 2010 taxes free You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. File 2010 taxes free Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. File 2010 taxes free Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. File 2010 taxes free Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. File 2010 taxes free Accounting certificate fees paid for the initial right to practice accounting. File 2010 taxes free Bar exam fees and incidental expenses in securing initial admission to the bar. File 2010 taxes free Medical and dental license fees paid to get initial licensing. File 2010 taxes free Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. File 2010 taxes free Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. File 2010 taxes free You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. File 2010 taxes free 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. File 2010 taxes free Example. File 2010 taxes free During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. File 2010 taxes free In earning this income, you had total expenses of $500 during the year. File 2010 taxes free You cannot identify the amount of each expense item that is for each income item. File 2010 taxes free 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. File 2010 taxes free You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). File 2010 taxes free 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. File 2010 taxes free See chapter 26 for more information on deductible travel expenses. File 2010 taxes free Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. File 2010 taxes free 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. File 2010 taxes free 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. File 2010 taxes free Prev  Up  Next   Home   More Online Publications