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

Filing Estate and Gift Tax Returns
Where to File and Contact Information for Estate and Gift Tax

Gift Tax
The gift tax applies to the transfer by gift of any property.

Estate Tax
Estate tax may apply to your taxable estate at your death.

Estate and Gift Taxes
General information on when these taxes apply and when they do not.

Forms and Publications - Estate and Gift Tax
Fill-in forms have been included to allow you to enter information and provide you with a cleaner crisper printout for your records and for filing with the IRS.

Page Last Reviewed or Updated: 04-Feb-2014

The Free Amended Tax Return

Free amended tax return 5. Free amended tax return   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. Free amended tax return This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. Free amended tax return For most ministers and church employees, the limit on annual additions is figured without any changes. Free amended tax return This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. Free amended tax return Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. Free amended tax return This chapter will explain the alternative limit and the changes. Free amended tax return Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. Free amended tax return Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. Free amended tax return Total contributions over your lifetime under this choice cannot be more than $40,000. Free amended tax return Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. Free amended tax return They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. Free amended tax return Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. Free amended tax return Foreign missionary. Free amended tax return   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. Free amended tax return   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. Free amended tax return   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. Free amended tax return You are an employee of a church or convention or association of churches. Free amended tax return You are performing services for the church outside the United States. Free amended tax return Self-employed minister. Free amended tax return   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Free amended tax return Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. Free amended tax return Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. Free amended tax return Church employees. Free amended tax return   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Free amended tax return Self-employed minister. Free amended tax return   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. Free amended tax return Prev  Up  Next   Home   More Online Publications