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File 2011 Taxes Free Online

File 2011 taxes free online 28. File 2011 taxes free online   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 2011 taxes free online  The 2013 rate for business use of a vehicle is 56½ cents per mile. File 2011 taxes free online Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). File 2011 taxes free online You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. File 2011 taxes free online This chapter covers the following topics. File 2011 taxes free online Deductions subject to the 2% limit. File 2011 taxes free online Deductions not subject to the 2% limit. File 2011 taxes free online Expenses you cannot deduct. File 2011 taxes free online You must keep records to verify your deductions. File 2011 taxes free online You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. File 2011 taxes free online For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. File 2011 taxes free online 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 2011 taxes free online You can claim the amount of expenses that is more than 2% of your adjusted gross income. File 2011 taxes free online You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. File 2011 taxes free online Your adjusted gross income is the amount on Form 1040, line 38. File 2011 taxes free online Generally, you apply the 2% limit after you apply any other deduction limit. File 2011 taxes free online 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 2011 taxes free online Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). File 2011 taxes free online Unreimbursed employee expenses (line 21). File 2011 taxes free online Tax preparation fees (line 22). File 2011 taxes free online Other expenses (line 23). File 2011 taxes free online 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 2011 taxes free online An expense is ordinary if it is common and accepted in your trade, business, or profession. File 2011 taxes free online An expense is necessary if it is appropriate and helpful to your business. File 2011 taxes free online An expense does not have to be required to be considered necessary. File 2011 taxes free online Examples of unreimbursed employee expenses are listed next. File 2011 taxes free online The list is followed by discussions of additional unreimbursed employee expenses. File 2011 taxes free online Business bad debt of an employee. File 2011 taxes free online Education that is work related. File 2011 taxes free online (See chapter 27. File 2011 taxes free online ) Legal fees related to your job. File 2011 taxes free online Licenses and regulatory fees. File 2011 taxes free online Malpractice insurance premiums. File 2011 taxes free online Medical examinations required by an employer. File 2011 taxes free online Occupational taxes. File 2011 taxes free online Passport for a business trip. File 2011 taxes free online Subscriptions to professional journals and trade magazines related to your work. File 2011 taxes free online Travel, transportation, entertainment, and gifts related to your work. File 2011 taxes free online (See chapter 26. File 2011 taxes free online ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. File 2011 taxes free online 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 2011 taxes free online Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. File 2011 taxes free online Lobbying and political activities. File 2011 taxes free online   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. File 2011 taxes free online See Dues used for lobbying under Nondeductible Expenses, later. File 2011 taxes free online 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 2011 taxes free online If you file Form 1040A, you can deduct these expenses on line 16. File 2011 taxes free online If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. File 2011 taxes free online However, neither spouse can deduct more than $250 of his or her qualified expenses. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. File 2011 taxes free online See Publication 587 for more detailed information and a worksheet. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online Employment and outplacement agency fees. File 2011 taxes free online   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. File 2011 taxes free online Employer pays you back. File 2011 taxes free online   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 2011 taxes free online (See Recoveries in chapter 12. File 2011 taxes free online ) Employer pays the employment agency. File 2011 taxes free online   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 2011 taxes free online Résumé. File 2011 taxes free online   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 2011 taxes free online Travel and transportation expenses. File 2011 taxes free online   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 2011 taxes free online You can deduct the travel expenses if the trip is primarily to look for a new job. File 2011 taxes free online 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 2011 taxes free online   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 2011 taxes free online   You can choose to use the standard mileage rate to figure your car expenses. File 2011 taxes free online The 2013 rate for business use of a vehicle is 56½ cents per mile. File 2011 taxes free online See chapter 26 for more information. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online However, you cannot deduct the cost of travel as a form of education. File 2011 taxes free online 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 2011 taxes free online You can depreciate the cost of tools that have a useful life substantially beyond the tax year. File 2011 taxes free online For more information about depreciation, see Publication 946. File 2011 taxes free online Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. File 2011 taxes free online You can also deduct assessments for benefit payments to unemployed union members. File 2011 taxes free online However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. File 2011 taxes free online Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. File 2011 taxes free online You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. File 2011 taxes free online See Lobbying Expenses under Nondeductible Expenses, later. File 2011 taxes free online Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. File 2011 taxes free online You must wear them as a condition of your employment. File 2011 taxes free online The clothes are not suitable for everyday wear. File 2011 taxes free online It is not enough that you wear distinctive clothing. File 2011 taxes free online The clothing must be specifically required by your employer. File 2011 taxes free online Nor is it enough that you do not, in fact, wear your work clothes away from work. File 2011 taxes free online The clothing must not be suitable for taking the place of your regular clothing. File 2011 taxes free online 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 2011 taxes free online ). File 2011 taxes free online Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. File 2011 taxes free online 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 2011 taxes free online Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. File 2011 taxes free online Protective clothing. File 2011 taxes free online   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 2011 taxes free online   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 2011 taxes free online Military uniforms. File 2011 taxes free online   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. File 2011 taxes free online 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 2011 taxes free online In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. File 2011 taxes free online   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 2011 taxes free online   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. File 2011 taxes free online Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. File 2011 taxes free online Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. File 2011 taxes free online These fees include the cost of tax preparation software programs and tax publications. File 2011 taxes free online They also include any fee you paid for electronic filing of your return. File 2011 taxes free online Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online Some of these other expenses are explained in the following discussions. File 2011 taxes free online If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online First report the loss in Section B of Form 4684, Casualties and Thefts. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online For other casualty and theft losses, see chapter 25. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online The fees are deductible in the year paid. File 2011 taxes free online 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 2011 taxes free online You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. File 2011 taxes free online But if you work as an employee and also use the computer in that work, see Publication 946. File 2011 taxes free online 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 2011 taxes free online Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. File 2011 taxes free online 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 2011 taxes free online For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. File 2011 taxes free online 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 2011 taxes free online But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. File 2011 taxes free online You must add the fee to the cost of the property. File 2011 taxes free online You cannot deduct the fee you pay to a broker to sell securities. File 2011 taxes free online You can use the fee only to figure gain or loss from the sale. File 2011 taxes free online See the Instructions for Form 8949 for information on how to report the fee. File 2011 taxes free online Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. File 2011 taxes free online A hobby is not a business because it is not carried on to make a profit. File 2011 taxes free online See Activity not for profit in chapter 12 under Other Income. File 2011 taxes free online Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. File 2011 taxes free online Deductions of pass-through entities are passed through to the partners or shareholders. File 2011 taxes free online 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 2011 taxes free online Example. File 2011 taxes free online You are a member of an investment club that is formed solely to invest in securities. File 2011 taxes free online The club is treated as a partnership. File 2011 taxes free online The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. File 2011 taxes free online In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. File 2011 taxes free online 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 2011 taxes free online Publicly offered mutual funds. File 2011 taxes free online   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. File 2011 taxes free online 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 2011 taxes free online   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 2011 taxes free online This net figure is the amount you report on your return as income. File 2011 taxes free online 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 2011 taxes free online Information returns. File 2011 taxes free online   You should receive information returns from pass-through entities. File 2011 taxes free online Partnerships and S corporations. File 2011 taxes free online   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 2011 taxes free online Nonpublicly offered mutual funds. File 2011 taxes free online   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 2011 taxes free online You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). File 2011 taxes free online See Tax Preparation Fees , earlier. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. File 2011 taxes free online If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. File 2011 taxes free online Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online For more information about IRAs, see chapter 17. File 2011 taxes free online Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. File 2011 taxes free online They are not subject to the 2% limit. File 2011 taxes free online Report these items on Schedule A (Form 1040), line 28. File 2011 taxes free online List of Deductions Each of the following items is discussed in detail after the list (except where indicated). File 2011 taxes free online Amortizable premium on taxable bonds. File 2011 taxes free online Casualty and theft losses from income- producing property. File 2011 taxes free online Federal estate tax on income in respect of a decedent. File 2011 taxes free online Gambling losses up to the amount of gambling winnings. File 2011 taxes free online Impairment-related work expenses of persons with disabilities. File 2011 taxes free online Loss from other activities from Schedule K-1 (Form 1065-B), box 2. File 2011 taxes free online Losses from Ponzi-type investment schemes. File 2011 taxes free online See Losses from Ponzi-type investment schemes under Theft in chapter 25. File 2011 taxes free online Repayments of more than $3,000 under a claim of right. File 2011 taxes free online Unrecovered investment in an annuity. File 2011 taxes free online 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 2011 taxes free online You can elect to amortize the premium on taxable bonds. File 2011 taxes free online The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. File 2011 taxes free online Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online First, report the loss in Form 4684, Section B. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online For more information on casualty and theft losses, see chapter 25. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online See Publication 559 for more information. File 2011 taxes free online 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 2011 taxes free online You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. File 2011 taxes free online You cannot deduct gambling losses that are more than your winnings. File 2011 taxes free online You cannot reduce your gambling winnings by your gambling losses and report the difference. File 2011 taxes free online 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 2011 taxes free online Therefore, your records should show your winnings separately from your losses. File 2011 taxes free online Diary of winnings and losses. File 2011 taxes free online You must keep an accurate diary or similar record of your losses and winnings. File 2011 taxes free online Your diary should contain at least the following information. File 2011 taxes free online The date and type of your specific wager or wagering activity. File 2011 taxes free online The name and address or location of the gambling establishment. File 2011 taxes free online The names of other persons present with you at the gambling establishment. File 2011 taxes free online The amount(s) you won or lost. File 2011 taxes free online See Publication 529 for more information. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online Self-employed. File 2011 taxes free online   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 2011 taxes free online 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 2011 taxes free online It is not subject to the passive activity limitations. File 2011 taxes free online 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 2011 taxes free online See Repayments in chapter 12 for more information. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online See chapter 10 for more information about the tax treatment of pensions and annuities. File 2011 taxes free online Nondeductible Expenses Examples of nondeductible expenses are listed next. File 2011 taxes free online The list is followed by discussions of additional nondeductible expenses. File 2011 taxes free online List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. File 2011 taxes free online Burial or funeral expenses, including the cost of a cemetery lot. File 2011 taxes free online Capital expenses. File 2011 taxes free online Fees and licenses, such as car licenses, marriage licenses, and dog tags. File 2011 taxes free online Hobby losses, but see Hobby Expenses , earlier. File 2011 taxes free online Home repairs, insurance, and rent. File 2011 taxes free online Illegal bribes and kickbacks. File 2011 taxes free online See Bribes and kickbacks in chapter 11 of Publication 535. File 2011 taxes free online Losses from the sale of your home, furniture, personal car, etc. File 2011 taxes free online Personal disability insurance premiums. File 2011 taxes free online Personal, living, or family expenses. File 2011 taxes free online The value of wages never received or lost vacation time. File 2011 taxes free online Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. File 2011 taxes free online See chapter 37. File 2011 taxes free online 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 2011 taxes free online These include qualification and registration fees for primary elections. File 2011 taxes free online Legal fees. File 2011 taxes free online   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. File 2011 taxes free online 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 2011 taxes free online Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. File 2011 taxes free online This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. File 2011 taxes free online 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 2011 taxes free online Dues paid to airline, hotel, and luncheon clubs are not deductible. File 2011 taxes free online Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). File 2011 taxes free online 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 2011 taxes free online Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. File 2011 taxes free online This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). File 2011 taxes free online Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. File 2011 taxes free online 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 2011 taxes free online Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. File 2011 taxes free online 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 2011 taxes free online See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. File 2011 taxes free online Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. File 2011 taxes free online Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. File 2011 taxes free online You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. File 2011 taxes free online See chapter 18 for information on alimony. File 2011 taxes free online Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. File 2011 taxes free online 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 2011 taxes free online Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. File 2011 taxes free online Dues used for lobbying. File 2011 taxes free online   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 2011 taxes free online See Lobbying Expenses in Publication 529 for information on exceptions. File 2011 taxes free online Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. File 2011 taxes free online 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 2011 taxes free online See chapter 25. File 2011 taxes free online Example. File 2011 taxes free online A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. File 2011 taxes free online The diamond falls from the ring and is never found. File 2011 taxes free online The loss of the diamond is a casualty. File 2011 taxes free online Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. File 2011 taxes free online See chapter 26 for information on deductible expenses while traveling away from home. File 2011 taxes free online Meals While Working Late You cannot deduct the cost of meals while working late. File 2011 taxes free online 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 2011 taxes free online See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. File 2011 taxes free online Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. File 2011 taxes free online Custody of children. File 2011 taxes free online Breach of promise to marry suit. File 2011 taxes free online Civil or criminal charges resulting from a personal relationship. File 2011 taxes free online Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. File 2011 taxes free online Preparation of a title (or defense or perfection of a title). File 2011 taxes free online Preparation of a will. File 2011 taxes free online Property claims or property settlement in a divorce. File 2011 taxes free online You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. File 2011 taxes free online Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. File 2011 taxes free online Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. File 2011 taxes free online Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. File 2011 taxes free online Accounting certificate fees paid for the initial right to practice accounting. File 2011 taxes free online Bar exam fees and incidental expenses in securing initial admission to the bar. File 2011 taxes free online Medical and dental license fees paid to get initial licensing. File 2011 taxes free online Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. File 2011 taxes free online Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. File 2011 taxes free online You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. File 2011 taxes free online 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 2011 taxes free online Example. File 2011 taxes free online During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. File 2011 taxes free online In earning this income, you had total expenses of $500 during the year. File 2011 taxes free online You cannot identify the amount of each expense item that is for each income item. File 2011 taxes free online 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 2011 taxes free online You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). File 2011 taxes free online 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 2011 taxes free online See chapter 26 for more information on deductible travel expenses. File 2011 taxes free online Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. File 2011 taxes free online 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 2011 taxes free online 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 2011 taxes free online Prev  Up  Next   Home   More Online Publications
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File 2011 taxes free online Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File 2011 taxes free online Tax questions. File 2011 taxes free online Useful Items - You may want to see: What's New Standard mileage rate. File 2011 taxes free online  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. File 2011 taxes free online See Travel by car under Deductible Moving Expenses. File 2011 taxes free online Reminders Future developments. File 2011 taxes free online  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. File 2011 taxes free online irs. File 2011 taxes free online gov/pub521. File 2011 taxes free online Change of address. File 2011 taxes free online  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. File 2011 taxes free online Mail it to the Internal Revenue Service Center for your old address. File 2011 taxes free online Addresses for the service centers are on the back of the form. File 2011 taxes free online If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. File 2011 taxes free online Photographs of missing children. File 2011 taxes free online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2011 taxes free online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2011 taxes free online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 2011 taxes free online Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. File 2011 taxes free online It includes the following topics. File 2011 taxes free online Who can deduct moving expenses. File 2011 taxes free online What moving expenses are deductible. File 2011 taxes free online What moving expenses are not deductible. File 2011 taxes free online How a reimbursement affects your moving expense deduction. File 2011 taxes free online How and when to report moving expenses. File 2011 taxes free online Special rules for members of the Armed Forces. File 2011 taxes free online Form 3903, Moving Expenses, is used to claim the moving expense deduction. File 2011 taxes free online An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. File 2011 taxes free online You may be able to deduct moving expenses whether you are self-employed or an employee. File 2011 taxes free online Your expenses generally must be related to starting work at your new job location. File 2011 taxes free online However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. File 2011 taxes free online See Who Can Deduct Moving Expenses. File 2011 taxes free online Recordkeeping. File 2011 taxes free online    It is important to maintain an accurate record of expenses you paid to move. File 2011 taxes free online You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. File 2011 taxes free online Also, you should save your Form W-2 and statements of reimbursement from your employer. File 2011 taxes free online Comments and suggestions. File 2011 taxes free online   We welcome your comments about this publication and your suggestions for future editions. File 2011 taxes free online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2011 taxes free online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2011 taxes free online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2011 taxes free online   You can send your comments from www. File 2011 taxes free online irs. File 2011 taxes free online gov/formspubs/. File 2011 taxes free online Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 2011 taxes free online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2011 taxes free online Ordering forms and publications. File 2011 taxes free online   Visit www. File 2011 taxes free online irs. File 2011 taxes free online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 2011 taxes free online Internal Revenue Service 1201 N. File 2011 taxes free online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2011 taxes free online   If you have a tax question, check the information available on IRS. File 2011 taxes free online gov or call 1-800-829-1040. File 2011 taxes free online We cannot answer tax questions sent to either of the above addresses. File 2011 taxes free online Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. File 2011 taxes free online S. File 2011 taxes free online Individual Income Tax Return 1040X Amended U. File 2011 taxes free online S. File 2011 taxes free online Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. File 2011 taxes free online Prev  Up  Next   Home   More Online Publications