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How to file state and federal taxes for free Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. How to file state and federal taxes for free Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to file state and federal taxes for free Definitions The following definitions are used throughout this publication. How to file state and federal taxes for free Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. How to file state and federal taxes for free See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. How to file state and federal taxes for free Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. How to file state and federal taxes for free You will need to know this date when using this publication for the various tax provisions. How to file state and federal taxes for free Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. How to file state and federal taxes for free Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. How to file state and federal taxes for free 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. How to file state and federal taxes for free 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. How to file state and federal taxes for free 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. How to file state and federal taxes for free 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. How to file state and federal taxes for free 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. How to file state and federal taxes for free Charles, Stone, Taney, Vernon, and Webster. How to file state and federal taxes for free 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. How to file state and federal taxes for free 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. How to file state and federal taxes for free *For more details, go to www. How to file state and federal taxes for free fema. How to file state and federal taxes for free gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. How to file state and federal taxes for free Charitable Giving Incentives. How to file state and federal taxes for free Net Operating Losses. How to file state and federal taxes for free Education Credits. How to file state and federal taxes for free Recapture of Federal Mortgage Subsidy. How to file state and federal taxes for free Tax Relief for Temporary Relocation. How to file state and federal taxes for free Employee Retention Credit. How to file state and federal taxes for free Employer Housing Credit and Exclusion. How to file state and federal taxes for free Demolition and Clean-up Costs. How to file state and federal taxes for free Increase in Rehabilitation Credit. How to file state and federal taxes for free Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. How to file state and federal taxes for free Clair, and Scott. How to file state and federal taxes for free 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. How to file state and federal taxes for free 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. How to file state and federal taxes for free 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. How to file state and federal taxes for free 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. How to file state and federal taxes for free 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. How to file state and federal taxes for free 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. How to file state and federal taxes for free Genevieve, St. How to file state and federal taxes for free Louis, the Independent City of St. How to file state and federal taxes for free Louis, Scott, Sullivan, and Worth. How to file state and federal taxes for free 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. How to file state and federal taxes for free 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. How to file state and federal taxes for free 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. How to file state and federal taxes for free 06/05/2008through07/25/2008 Wisconsin Lafayette. How to file state and federal taxes for free * For more details, go to www. How to file state and federal taxes for free fema. How to file state and federal taxes for free gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. How to file state and federal taxes for free Individuals. How to file state and federal taxes for free   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. How to file state and federal taxes for free A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. How to file state and federal taxes for free   A qualified contribution must also meet all of the following requirements. How to file state and federal taxes for free Be paid after May 1, 2008, and before January 1, 2009. How to file state and federal taxes for free The contribution must be for relief efforts in one or more Midwestern disaster areas. How to file state and federal taxes for free Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. How to file state and federal taxes for free   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. How to file state and federal taxes for free You can carry over any contributions you are not able to deduct for 2008 because of this limit. How to file state and federal taxes for free In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. How to file state and federal taxes for free Exception. How to file state and federal taxes for free   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. How to file state and federal taxes for free Corporations. How to file state and federal taxes for free   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. How to file state and federal taxes for free Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. How to file state and federal taxes for free The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. How to file state and federal taxes for free Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. How to file state and federal taxes for free Partners and shareholders. How to file state and federal taxes for free   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. How to file state and federal taxes for free More information. How to file state and federal taxes for free   For more information, see Publication 526 or Publication 542, Corporations. How to file state and federal taxes for free Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. How to file state and federal taxes for free Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. How to file state and federal taxes for free The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. How to file state and federal taxes for free 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. How to file state and federal taxes for free 41 cents per mile for the period July 1 through December 31, 2008. How to file state and federal taxes for free Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. How to file state and federal taxes for free You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. How to file state and federal taxes for free You cannot claim a deduction or credit for amounts you exclude. How to file state and federal taxes for free You must keep records of miles driven, time, place (or use), and purpose of the mileage. How to file state and federal taxes for free The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. How to file state and federal taxes for free 50. How to file state and federal taxes for free 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. How to file state and federal taxes for free 58. How to file state and federal taxes for free 5 cents per mile for the period July 1 through December 31, 2008. How to file state and federal taxes for free Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. How to file state and federal taxes for free The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. How to file state and federal taxes for free For more information, see Publication 547. How to file state and federal taxes for free Limits on personal casualty or theft losses. How to file state and federal taxes for free   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. How to file state and federal taxes for free Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. How to file state and federal taxes for free When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. How to file state and federal taxes for free A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. How to file state and federal taxes for free When to deduct the loss. How to file state and federal taxes for free   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. How to file state and federal taxes for free However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. How to file state and federal taxes for free Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. How to file state and federal taxes for free   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. How to file state and federal taxes for free Cross out “2008” and enter “2007” at the top of Form 4684. How to file state and federal taxes for free Time limit for making election. How to file state and federal taxes for free   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. How to file state and federal taxes for free The due date (without extensions) for filing your 2008 income tax return. How to file state and federal taxes for free The due date (with extensions) for filing your 2007 income tax return. How to file state and federal taxes for free Example. How to file state and federal taxes for free If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. How to file state and federal taxes for free Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. How to file state and federal taxes for free Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. How to file state and federal taxes for free Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). How to file state and federal taxes for free However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. How to file state and federal taxes for free For more information, see the Instructions for Form 4684. How to file state and federal taxes for free Net Operating Losses This benefit applies only to the counties in Table 1. How to file state and federal taxes for free Qualified disaster recovery assistance loss. How to file state and federal taxes for free   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. How to file state and federal taxes for free However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. How to file state and federal taxes for free In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. How to file state and federal taxes for free   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. How to file state and federal taxes for free Qualified disaster recovery assistance casualty loss. How to file state and federal taxes for free   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. How to file state and federal taxes for free For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. How to file state and federal taxes for free Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. How to file state and federal taxes for free More information. How to file state and federal taxes for free   For more information on NOLs, see Publication 536 or Publication 542, Corporations. How to file state and federal taxes for free IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. How to file state and federal taxes for free Definitions Qualified disaster recovery assistance distribution. How to file state and federal taxes for free   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. How to file state and federal taxes for free The distribution was made on or after the applicable disaster date and before January 1, 2010. How to file state and federal taxes for free Your main home was located in a Midwestern disaster area on the applicable disaster date. How to file state and federal taxes for free You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. How to file state and federal taxes for free Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How to file state and federal taxes for free   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. How to file state and federal taxes for free Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. How to file state and federal taxes for free   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. How to file state and federal taxes for free If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. How to file state and federal taxes for free   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. How to file state and federal taxes for free Eligible retirement plan. How to file state and federal taxes for free   An eligible retirement plan can be any of the following. How to file state and federal taxes for free A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). How to file state and federal taxes for free A qualified annuity plan. How to file state and federal taxes for free A tax-sheltered annuity contract. How to file state and federal taxes for free A governmental section 457 deferred compensation plan. How to file state and federal taxes for free A traditional, SEP, SIMPLE, or Roth IRA. How to file state and federal taxes for free Main home. How to file state and federal taxes for free   Generally, your main home is the home where you live most of the time. How to file state and federal taxes for free A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. How to file state and federal taxes for free Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. How to file state and federal taxes for free Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. How to file state and federal taxes for free However, if you elect, you can include the entire distribution in your income in the year it was received. How to file state and federal taxes for free Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). How to file state and federal taxes for free However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. How to file state and federal taxes for free For more information, see Form 8930. How to file state and federal taxes for free Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. How to file state and federal taxes for free If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. How to file state and federal taxes for free Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. How to file state and federal taxes for free However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. How to file state and federal taxes for free You have three years from the day after the date you received the distribution to make a repayment. How to file state and federal taxes for free Amounts that are repaid are treated as a qualified rollover and are not included in income. How to file state and federal taxes for free Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. How to file state and federal taxes for free See Form 8930 for more information on how to report repayments. How to file state and federal taxes for free Exceptions. How to file state and federal taxes for free   You cannot repay the following types of distributions. How to file state and federal taxes for free Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). How to file state and federal taxes for free Required minimum distributions. How to file state and federal taxes for free Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. How to file state and federal taxes for free Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. How to file state and federal taxes for free If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. How to file state and federal taxes for free For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. How to file state and federal taxes for free To be a qualified distribution, the distribution must meet all of the following requirements. How to file state and federal taxes for free The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. How to file state and federal taxes for free The distribution was received after the date that was 6 months before the day after the applicable disaster date. How to file state and federal taxes for free The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. How to file state and federal taxes for free Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. How to file state and federal taxes for free Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. How to file state and federal taxes for free A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. How to file state and federal taxes for free You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. How to file state and federal taxes for free Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. How to file state and federal taxes for free The following benefits are available to qualified individuals. How to file state and federal taxes for free Increases to the limits for distributions treated as loans from employer plans. How to file state and federal taxes for free A 1-year suspension for payments due on plan loans. How to file state and federal taxes for free Qualified individual. How to file state and federal taxes for free   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. How to file state and federal taxes for free Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How to file state and federal taxes for free Limits on plan loans. How to file state and federal taxes for free   The $50,000 limit for distributions treated as plan loans is increased to $100,000. How to file state and federal taxes for free In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. How to file state and federal taxes for free If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. How to file state and federal taxes for free One-year suspension of loan payments. How to file state and federal taxes for free   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. How to file state and federal taxes for free To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. How to file state and federal taxes for free Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. How to file state and federal taxes for free You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. How to file state and federal taxes for free Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. How to file state and federal taxes for free Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. How to file state and federal taxes for free Earned income. How to file state and federal taxes for free    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. How to file state and federal taxes for free If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. How to file state and federal taxes for free Joint returns. How to file state and federal taxes for free   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. How to file state and federal taxes for free If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. How to file state and federal taxes for free Making the election. How to file state and federal taxes for free   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. How to file state and federal taxes for free However, you can make the election for the additional child tax credit even if you do not take the EIC. How to file state and federal taxes for free   Electing to use your 2007 earned income can increase or decrease your EIC. How to file state and federal taxes for free Take the following steps to decide whether to make the election. How to file state and federal taxes for free Figure your 2008 EIC using your 2007 earned income. How to file state and federal taxes for free Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. How to file state and federal taxes for free Add the results of (1) and (2). How to file state and federal taxes for free Figure your 2008 EIC using your 2008 earned income. How to file state and federal taxes for free Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. How to file state and federal taxes for free Add the results of (4) and (5). How to file state and federal taxes for free Compare the results of (3) and (6). How to file state and federal taxes for free If (3) is larger than (6), it is to your benefit to make the election. How to file state and federal taxes for free If (3) is equal to or smaller than (6), making the election will not help you. How to file state and federal taxes for free   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. How to file state and federal taxes for free   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. How to file state and federal taxes for free Getting your 2007 tax return information. How to file state and federal taxes for free   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. How to file state and federal taxes for free You can also get this information by visiting the IRS website at www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov. How to file state and federal taxes for free   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. How to file state and federal taxes for free See Request for Copy or Transcript of Tax Return on page 11. How to file state and federal taxes for free Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. How to file state and federal taxes for free You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. How to file state and federal taxes for free The additional exemption amount is claimed on Form 8914. How to file state and federal taxes for free You can claim an additional exemption amount only one time for a specific individual. How to file state and federal taxes for free If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. How to file state and federal taxes for free The maximum additional exemption amount you can claim for all displaced individuals is $2,000. How to file state and federal taxes for free Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. How to file state and federal taxes for free The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. How to file state and federal taxes for free If married filing separately, the $2,000 can be divided in $500 increments between the spouses. How to file state and federal taxes for free For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. How to file state and federal taxes for free If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. How to file state and federal taxes for free In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). How to file state and federal taxes for free To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. How to file state and federal taxes for free If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. How to file state and federal taxes for free You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. How to file state and federal taxes for free You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. How to file state and federal taxes for free Food, clothing, or personal items consumed or used by the displaced individual. How to file state and federal taxes for free Reimbursement for the cost of any long distance telephone calls made by the displaced individual. How to file state and federal taxes for free Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. How to file state and federal taxes for free However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. How to file state and federal taxes for free Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. How to file state and federal taxes for free For more information, see Form 8914. How to file state and federal taxes for free Education Credits This benefit applies only to the counties in Table 1. How to file state and federal taxes for free The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. How to file state and federal taxes for free The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. How to file state and federal taxes for free The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. How to file state and federal taxes for free The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. How to file state and federal taxes for free This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. How to file state and federal taxes for free In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. How to file state and federal taxes for free Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. How to file state and federal taxes for free For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. How to file state and federal taxes for free For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. How to file state and federal taxes for free The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. How to file state and federal taxes for free The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. How to file state and federal taxes for free You will need to contact the eligible educational institution for qualified room and board costs. How to file state and federal taxes for free For more information, see Form 8863. How to file state and federal taxes for free See Form 8917 for the tuition and fees deduction. How to file state and federal taxes for free Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. How to file state and federal taxes for free Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. How to file state and federal taxes for free However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. How to file state and federal taxes for free This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. How to file state and federal taxes for free Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. How to file state and federal taxes for free Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. How to file state and federal taxes for free If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. How to file state and federal taxes for free Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How to file state and federal taxes for free This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. How to file state and federal taxes for free You may also have to reduce certain tax attributes by the amount excluded. How to file state and federal taxes for free For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). How to file state and federal taxes for free Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. How to file state and federal taxes for free The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. How to file state and federal taxes for free However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. How to file state and federal taxes for free The IRS has exercised this authority as follows. How to file state and federal taxes for free In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. How to file state and federal taxes for free In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. How to file state and federal taxes for free You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. How to file state and federal taxes for free Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. How to file state and federal taxes for free An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. How to file state and federal taxes for free The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). How to file state and federal taxes for free Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How to file state and federal taxes for free Use Form 5884-A to claim the credit. How to file state and federal taxes for free Employers affected by the severe storms, tornadoes, or flooding. How to file state and federal taxes for free   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. How to file state and federal taxes for free Eligible employer. How to file state and federal taxes for free   For this purpose, an eligible employer is any employer who meets all of the following. How to file state and federal taxes for free Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. How to file state and federal taxes for free Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. How to file state and federal taxes for free Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. How to file state and federal taxes for free Eligible employee. How to file state and federal taxes for free   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. How to file state and federal taxes for free An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. How to file state and federal taxes for free Qualified wages. How to file state and federal taxes for free   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. How to file state and federal taxes for free In addition, the wages must have been paid or incurred after the applicable disaster date. How to file state and federal taxes for free    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. How to file state and federal taxes for free    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). How to file state and federal taxes for free Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. How to file state and federal taxes for free Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. How to file state and federal taxes for free   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. How to file state and federal taxes for free For a special rule that applies to railroad employees, see section 51(h)(1)(B). How to file state and federal taxes for free   Qualified wages do not include the following. How to file state and federal taxes for free Wages paid to your dependent or a related individual. How to file state and federal taxes for free See section 51(i)(1). How to file state and federal taxes for free Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. How to file state and federal taxes for free Wages for services of replacement workers during a strike or lockout. How to file state and federal taxes for free   For more information, see Form 5884-A. How to file state and federal taxes for free Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. How to file state and federal taxes for free An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. How to file state and federal taxes for free The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. How to file state and federal taxes for free The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). How to file state and federal taxes for free Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How to file state and federal taxes for free The employer must use Form 5884-A to claim the credit. How to file state and federal taxes for free A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. How to file state and federal taxes for free The employee cannot be your dependent or a related individual. How to file state and federal taxes for free See section 51(i)(1). How to file state and federal taxes for free For more information, see Form 5884-A. How to file state and federal taxes for free Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. How to file state and federal taxes for free You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. How to file state and federal taxes for free Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. How to file state and federal taxes for free Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. How to file state and federal taxes for free Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. How to file state and federal taxes for free The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. How to file state and federal taxes for free For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. How to file state and federal taxes for free For certified historic structures, the credit percentage is increased from 20% to 26%. How to file state and federal taxes for free For more information, see Form 3468, Investment Credit. How to file state and federal taxes for free Request for Copy or Transcript of Tax Return Request for copy of tax return. How to file state and federal taxes for free   You can use Form 4506 to order a copy of your tax return. How to file state and federal taxes for free Generally, there is a $57 fee for requesting each copy of a tax return. How to file state and federal taxes for free If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. How to file state and federal taxes for free Request for transcript of tax return. How to file state and federal taxes for free   You can use Form 4506-T to order a free transcript of your tax return. How to file state and federal taxes for free A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. How to file state and federal taxes for free You can also call 1-800-829-1040 to order a transcript. How to file state and federal taxes for free How To Get Tax Help Special IRS assistance. How to file state and federal taxes for free   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. How to file state and federal taxes for free We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. How to file state and federal taxes for free Call 1-866-562-5227 Monday through FridayIn English–7 a. How to file state and federal taxes for free m. How to file state and federal taxes for free to 10 p. How to file state and federal taxes for free m. How to file state and federal taxes for free local timeIn Spanish–8 a. How to file state and federal taxes for free m. How to file state and federal taxes for free to 9:30 p. How to file state and federal taxes for free m. How to file state and federal taxes for free local time   The IRS website at www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov has notices and other tax relief information. How to file state and federal taxes for free Check it periodically for any new guidance. How to file state and federal taxes for free You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to file state and federal taxes for free By selecting the method that is best for you, you will have quick and easy access to tax help. How to file state and federal taxes for free Contacting your Taxpayer Advocate. How to file state and federal taxes for free   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. How to file state and federal taxes for free Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. How to file state and federal taxes for free Our service is free, confidential, and tailored to meet your needs. How to file state and federal taxes for free You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. How to file state and federal taxes for free TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. How to file state and federal taxes for free This includes businesses as well as individuals. How to file state and federal taxes for free TAS employees know the IRS and how to navigate it. How to file state and federal taxes for free We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. How to file state and federal taxes for free TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. How to file state and federal taxes for free You can call your local advocate, whose number is in your phone book, in Pub. How to file state and federal taxes for free 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov/advocate. How to file state and federal taxes for free You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. How to file state and federal taxes for free You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. How to file state and federal taxes for free taxtoolkit. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov. How to file state and federal taxes for free Low Income Taxpayer Clinics (LITCs). How to file state and federal taxes for free   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. How to file state and federal taxes for free LITCs are independent from the IRS. How to file state and federal taxes for free Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. How to file state and federal taxes for free If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. How to file state and federal taxes for free For more information, see Publication 4134, Low Income Taxpayer Clinic List. How to file state and federal taxes for free This publication is available at www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. How to file state and federal taxes for free Free tax services. How to file state and federal taxes for free   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to file state and federal taxes for free It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. How to file state and federal taxes for free It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. How to file state and federal taxes for free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to file state and federal taxes for free Free help with your return. How to file state and federal taxes for free   Free help in preparing your return is available nationwide from IRS-trained volunteers. How to file state and federal taxes for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to file state and federal taxes for free Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file state and federal taxes for free To find the nearest VITA or TCE site, call 1-800-829-1040. How to file state and federal taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file state and federal taxes for free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. How to file state and federal taxes for free aarp. How to file state and federal taxes for free org/money/taxaide. How to file state and federal taxes for free   For more information on these programs, go to www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov and enter keyword “VITA” in the upper right-hand corner. How to file state and federal taxes for free Internet. How to file state and federal taxes for free You can access the IRS website at www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov 24 hours a day, 7 days a week to: E-file your return. How to file state and federal taxes for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file state and federal taxes for free Check the status of your 2009 refund. How to file state and federal taxes for free Go to www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov and click on Where's My Refund. How to file state and federal taxes for free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file state and federal taxes for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file state and federal taxes for free Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file state and federal taxes for free Download forms, instructions, and publications. How to file state and federal taxes for free Order IRS products online. How to file state and federal taxes for free Research your tax questions online. How to file state and federal taxes for free Search publications online by topic or keyword. How to file state and federal taxes for free Use the online Internal Revenue Code, Regulations, or other official guidance. How to file state and federal taxes for free View Internal Revenue Bulletins (IRBs) published in the last few years. How to file state and federal taxes for free Figure your withholding allowances using the withholding calculator online at www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov/individuals. How to file state and federal taxes for free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. How to file state and federal taxes for free Sign up to receive local and national tax news by email. How to file state and federal taxes for free Get information on starting and operating a small business. How to file state and federal taxes for free Phone. How to file state and federal taxes for free Many services are available by phone. How to file state and federal taxes for free Ordering forms, instructions, and publications. How to file state and federal taxes for free Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to file state and federal taxes for free You should receive your order within 10 days. How to file state and federal taxes for free Asking tax questions. How to file state and federal taxes for free Call the IRS with your tax questions at 1-800-829-1040. How to file state and federal taxes for free Solving problems. How to file state and federal taxes for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file state and federal taxes for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file state and federal taxes for free Call your local Taxpayer Assistance Center for an appointment. How to file state and federal taxes for free To find the number, go to www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file state and federal taxes for free TTY/TDD equipment. How to file state and federal taxes for free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file state and federal taxes for free TeleTax topics. How to file state and federal taxes for free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to file state and federal taxes for free Refund information. How to file state and federal taxes for free To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to file state and federal taxes for free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file state and federal taxes for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file state and federal taxes for free Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file state and federal taxes for free Refunds are sent out weekly on Fridays. How to file state and federal taxes for free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to file state and federal taxes for free Other refund information. How to file state and federal taxes for free To check the status of a prior year refund or amended return refund, call 1-800-829-1954. How to file state and federal taxes for free Evaluating the quality of our telephone services. How to file state and federal taxes for free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file state and federal taxes for free One method is for a second IRS representative to listen in on or record random telephone calls. How to file state and federal taxes for free Another is to ask some callers to complete a short survey at the end of the call. How to file state and federal taxes for free Walk-in. How to file state and federal taxes for free Many products and services are available on a walk-in basis. How to file state and federal taxes for free Products. How to file state and federal taxes for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file state and federal taxes for free Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to file state and federal taxes for free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file state and federal taxes for free Services. How to file state and federal taxes for free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file state and federal taxes for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file state and federal taxes for free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to file state and federal taxes for free No appointment is necessary—just walk in. How to file state and federal taxes for free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to file state and federal taxes for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file state and federal taxes for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to file state and federal taxes for free All other issues will be handled without an appointment. How to file state and federal taxes for free To find the number of your local office, go to www. How to file state and federal taxes for free irs. How to file state and federal taxes for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file state and federal taxes for free Mail. How to file state and federal taxes for free You can send your order for forms, instructions, and publications to the address below. How to file state and federal taxes for free You should receive a response within 10 days after your request is received. How to file state and federal taxes for free Internal Revenue Service1201 N. How to file state and federal taxes for free Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. How to file state and federal taxes for free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to file state and federal taxes for free Prior-year forms, instructions, and publications. How to file state and federal taxes for free Tax Map: an electronic research tool and finding aid. How to file state and federal taxes for free Tax law frequently asked questions. How to file state and federal taxes for free Tax Topics from the IRS telephone response system. How to file state and federal taxes for free Internal Revenue Code—Title 26 of the U. How to file state and federal taxes for free S. How to file state and federal taxes for free Code. How to file state and federal taxes for free Fill-in, print, and save features for most tax forms. How to file state and federal taxes for free Internal Revenue Bulletins. How to file state and federal taxes for free Toll-free and email technical support. How to file state and federal taxes for free Two releases during the year. How to file state and federal taxes for free – The first release will ship the beginning of January 2010. How to file state and federal taxes for free – The final release will ship the beginning of March 2010. How to file state and federal taxes for free Purchase the DVD from National Technical Information Service (NTIS) at www. How to file state and federal taxes for free irs. 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The How To File State And Federal Taxes For Free

How to file state and federal taxes for free 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. How to file state and federal taxes for free Computer used in a home office. How to file state and federal taxes for free 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). How to file state and federal taxes for free You can claim the amount of expenses that is more than 2% of your adjusted gross income. How to file state and federal taxes for free You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. How to file state and federal taxes for free Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. How to file state and federal taxes for free Generally, you apply the 2% limit after you apply any other deduction limit. How to file state and federal taxes for free 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. How to file state and federal taxes for free Deductions subject to the 2% limit are discussed in the following three categories. How to file state and federal taxes for free Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). How to file state and federal taxes for free Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). How to file state and federal taxes for free Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). How to file state and federal taxes for free Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. How to file state and federal taxes for free 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. How to file state and federal taxes for free An expense is ordinary if it is common and accepted in your trade, business, or profession. How to file state and federal taxes for free An expense is necessary if it is appropriate and helpful to your business. How to file state and federal taxes for free An expense does not have to be required to be considered necessary. How to file state and federal taxes for free You may be able to deduct the following items as unreimbursed employee expenses. How to file state and federal taxes for free Business bad debt of an employee. How to file state and federal taxes for free Business liability insurance premiums. How to file state and federal taxes for free Damages paid to a former employer for breach of an employment contract. How to file state and federal taxes for free Depreciation on a computer your employer requires you to use in your work. How to file state and federal taxes for free Dues to a chamber of commerce if membership helps you do your job. How to file state and federal taxes for free Dues to professional societies. How to file state and federal taxes for free Educator expenses. How to file state and federal taxes for free Home office or part of your home used regularly and exclusively in your work. How to file state and federal taxes for free Job search expenses in your present occupation. How to file state and federal taxes for free Laboratory breakage fees. How to file state and federal taxes for free Legal fees related to your job. How to file state and federal taxes for free Licenses and regulatory fees. How to file state and federal taxes for free Malpractice insurance premiums. How to file state and federal taxes for free Medical examinations required by an employer. How to file state and federal taxes for free Occupational taxes. How to file state and federal taxes for free Passport for a business trip. How to file state and federal taxes for free Repayment of an income aid payment received under an employer's plan. How to file state and federal taxes for free Research expenses of a college professor. How to file state and federal taxes for free Rural mail carriers' vehicle expenses. How to file state and federal taxes for free Subscriptions to professional journals and trade magazines related to your work. How to file state and federal taxes for free Tools and supplies used in your work. How to file state and federal taxes for free Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. How to file state and federal taxes for free Union dues and expenses. How to file state and federal taxes for free Work clothes and uniforms if required and not suitable for everyday use. How to file state and federal taxes for free Work-related education. How to file state and federal taxes for free Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. How to file state and federal taxes for free 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. How to file state and federal taxes for free 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. How to file state and federal taxes for free Example. How to file state and federal taxes for free You make a bona fide loan to the corporation you work for. How to file state and federal taxes for free It fails to pay you back. How to file state and federal taxes for free You had to make the loan in order to keep your job. How to file state and federal taxes for free You have a business bad debt as an employee. How to file state and federal taxes for free More information. How to file state and federal taxes for free   For more information on business bad debts, see chapter 10 in Publication 535. How to file state and federal taxes for free For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. How to file state and federal taxes for free Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. How to file state and federal taxes for free 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. How to file state and federal taxes for free Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. How to file state and federal taxes for free For the convenience of your employer. How to file state and federal taxes for free   This means that your use of the computer is for a substantial business reason of your employer. How to file state and federal taxes for free You must consider all facts in making this determination. How to file state and federal taxes for free Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. How to file state and federal taxes for free Required as a condition of your employment. How to file state and federal taxes for free   This means that you cannot properly perform your duties without the computer. How to file state and federal taxes for free Whether you can properly perform your duties without it depends on all the facts and circumstances. How to file state and federal taxes for free It is not necessary that your employer explicitly requires you to use your computer. How to file state and federal taxes for free But neither is it enough that your employer merely states that your use of the item is a condition of your employment. How to file state and federal taxes for free Example. How to file state and federal taxes for free You are an engineer with an engineering firm. How to file state and federal taxes for free You occasionally take work home at night rather than work late at the office. How to file state and federal taxes for free You own and use a computer that is similar to the one you use at the office to complete your work at home. How to file state and federal taxes for free 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. How to file state and federal taxes for free Which depreciation method to use. How to file state and federal taxes for free   The depreciation method you use depends on whether you meet the more-than-50%-use test. How to file state and federal taxes for free More-than-50%-use test met. How to file state and federal taxes for free   You meet this test if you use the computer more than 50% in your work. How to file state and federal taxes for free If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). How to file state and federal taxes for free In addition, you may be able to take the section 179 deduction for the year you place the item in service. How to file state and federal taxes for free More-than-50%-use test not met. How to file state and federal taxes for free   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). How to file state and federal taxes for free You also cannot claim the section 179 deduction. How to file state and federal taxes for free (But if you use your computer in a home office, see the exception below. How to file state and federal taxes for free ) Investment use. How to file state and federal taxes for free   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. How to file state and federal taxes for free However, you can combine your investment use with your work use in figuring your depreciation deduction. How to file state and federal taxes for free Exception for computer used in a home office. How to file state and federal taxes for free   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 . How to file state and federal taxes for free 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. How to file state and federal taxes for free You also may be able to take a section 179 deduction for the year you place the computer in service. How to file state and federal taxes for free See Computer used in a home office under How To Report, later. How to file state and federal taxes for free More information. How to file state and federal taxes for free   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. How to file state and federal taxes for free Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. How to file state and federal taxes for free Reporting your depreciation deduction. How to file state and federal taxes for free    See How To Report, later, for information about reporting a deduction for depreciation. How to file state and federal taxes for free You must keep records to prove your percentage of business and investment use. How to file state and federal taxes for free Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. How to file state and federal taxes for free Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. How to file state and federal taxes for free Lobbying and political activities. How to file state and federal taxes for free    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. How to file state and federal taxes for free See Lobbying Expenses under Nondeductible Expenses, later. How to file state and federal taxes for free Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. How to file state and federal taxes for free If you file Form 1040A, you can deduct these expenses on line 16. How to file state and federal taxes for free If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. How to file state and federal taxes for free However, neither spouse can deduct more than $250 of his or her qualified expenses. How to file state and federal taxes for free Eligible educator. How to file state and federal taxes for free   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. How to file state and federal taxes for free Qualified expenses. How to file state and federal taxes for free   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. How to file state and federal taxes for free An ordinary expense is one that is common and accepted in your educational field. How to file state and federal taxes for free A necessary expense is one that is helpful and appropriate for your profession as an educator. How to file state and federal taxes for free An expense does not have to be required to be considered necessary. How to file state and federal taxes for free   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. How to file state and federal taxes for free You must reduce your qualified expenses by the following amounts. How to file state and federal taxes for free Excludable U. How to file state and federal taxes for free S. How to file state and federal taxes for free series EE and I savings bond interest from Form 8815. How to file state and federal taxes for free Nontaxable qualified state tuition program earnings. How to file state and federal taxes for free Nontaxable earnings from Coverdell education savings accounts. How to file state and federal taxes for free Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. How to file state and federal taxes for free Educator expenses over limit. How to file state and federal taxes for free   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. How to file state and federal taxes for free Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. How to file state and federal taxes for free You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. How to file state and federal taxes for free The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. How to file state and federal taxes for free Principal place of business. How to file state and federal taxes for free   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. How to file state and federal taxes for free   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. How to file state and federal taxes for free You should keep records that will give the information needed to figure the deduction according to these rules. How to file state and federal taxes for free Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. How to file state and federal taxes for free More information. How to file state and federal taxes for free   See Publication 587 for more detailed information and a worksheet for figuring the deduction. How to file state and federal taxes for free Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. How to file state and federal taxes for free You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. How to file state and federal taxes for free Employment and outplacement agency fees. How to file state and federal taxes for free    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. How to file state and federal taxes for free Employer pays you back. How to file state and federal taxes for free   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. How to file state and federal taxes for free See Recoveries in Publication 525. How to file state and federal taxes for free Employer pays the employment agency. How to file state and federal taxes for free   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. How to file state and federal taxes for free Résumé. How to file state and federal taxes for free   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. How to file state and federal taxes for free Travel and transportation expenses. How to file state and federal taxes for free   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. How to file state and federal taxes for free You can deduct the travel expenses if the trip is primarily to look for a new job. How to file state and federal taxes for free The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. How to file state and federal taxes for free   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. How to file state and federal taxes for free    You can choose to use the standard mileage rate to figure your car expenses. How to file state and federal taxes for free The 2013 rate for business use of a vehicle is 56½ cents per mile. How to file state and federal taxes for free See Publication 463 for more information on travel and car expenses. How to file state and federal taxes for free Legal Fees You can deduct legal fees related to doing or keeping your job. How to file state and federal taxes for free Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. How to file state and federal taxes for free Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. How to file state and federal taxes for free If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. How to file state and federal taxes for free Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. How to file state and federal taxes for free If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. How to file state and federal taxes for free 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. How to file state and federal taxes for free You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. How to file state and federal taxes for free However, you cannot deduct the cost of travel as a form of education. How to file state and federal taxes for free 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. How to file state and federal taxes for free See chapter 4 of Publication 463 for more information. How to file state and federal taxes for free Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. How to file state and federal taxes for free You can depreciate the cost of tools that have a useful life substantially beyond the tax year. How to file state and federal taxes for free For more information about depreciation, see Publication 946. How to file state and federal taxes for free 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. How to file state and federal taxes for free Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. How to file state and federal taxes for free Travel expenses. How to file state and federal taxes for free   Travel expenses are those incurred while traveling away from home for your employer. How to file state and federal taxes for free You can deduct travel expenses paid or incurred in connection with a temporary work assignment. How to file state and federal taxes for free Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. How to file state and federal taxes for free   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. How to file state and federal taxes for free ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. How to file state and federal taxes for free   Travel expenses are discussed more fully in chapter 1 of Publication 463. How to file state and federal taxes for free Temporary work assignment. How to file state and federal taxes for free    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. How to file state and federal taxes for free Indefinite work assignment. How to file state and federal taxes for free   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. How to file state and federal taxes for free 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. How to file state and federal taxes for free Federal crime investigation and prosecution. How to file state and federal taxes for free   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. How to file state and federal taxes for free 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. How to file state and federal taxes for free   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. How to file state and federal taxes for free Armed Forces reservists traveling more than 100 miles from home. How to file state and federal taxes for free   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. How to file state and federal taxes for free 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. How to file state and federal taxes for free The balance, if any, is reported on Schedule A. How to file state and federal taxes for free   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. How to file state and federal taxes for free   For more information on travel expenses, see Publication 463. How to file state and federal taxes for free Local transportation expenses. How to file state and federal taxes for free   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. How to file state and federal taxes for free They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. How to file state and federal taxes for free   You can choose to use the standard mileage rate to figure your car expenses. How to file state and federal taxes for free The 2013 rate for business use of a vehicle is 56½ cents per mile. How to file state and federal taxes for free    In general, the costs of commuting between your residence and your place of business are nondeductible. How to file state and federal taxes for free Work at two places in a day. How to file state and federal taxes for free   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. How to file state and federal taxes for free Temporary work location. How to file state and federal taxes for free   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. How to file state and federal taxes for free The work location is outside the metropolitan area where you live and normally work. How to file state and federal taxes for free You have at least one regular work location (other than your home) for the same trade or business. How to file state and federal taxes for free (If this applies, the distance between your home and the temporary work location does not matter. How to file state and federal taxes for free )   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. How to file state and federal taxes for free 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. How to file state and federal taxes for free 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. How to file state and federal taxes for free For more information, see chapter 1 of Publication 463. How to file state and federal taxes for free Home office. How to file state and federal taxes for free   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. How to file state and federal taxes for free (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. How to file state and federal taxes for free ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. How to file state and federal taxes for free Meals and entertainment. How to file state and federal taxes for free   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. How to file state and federal taxes for free 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. How to file state and federal taxes for free   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. How to file state and federal taxes for free You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. How to file state and federal taxes for free Meals when subject to “hours of service” limits. How to file state and federal taxes for free   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. How to file state and federal taxes for free You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. How to file state and federal taxes for free Gift expenses. How to file state and federal taxes for free   You can generally deduct up to $25 of business gifts you give to any one individual during the year. How to file state and federal taxes for free The following items do not count toward the $25 limit. How to file state and federal taxes for free Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. How to file state and federal taxes for free Signs, racks, and promotional materials to be displayed on the business premises of the recipient. How to file state and federal taxes for free Local lodging. How to file state and federal taxes for free   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. How to file state and federal taxes for free   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. How to file state and federal taxes for free Additional information. How to file state and federal taxes for free    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. How to file state and federal taxes for free Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. How to file state and federal taxes for free You can also deduct assessments for benefit payments to unemployed union members. How to file state and federal taxes for free However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. How to file state and federal taxes for free Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. How to file state and federal taxes for free You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. How to file state and federal taxes for free See Lobbying Expenses under Nondeductible Expenses, later. How to file state and federal taxes for free Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. How to file state and federal taxes for free You must wear them as a condition of your employment. How to file state and federal taxes for free The clothes are not suitable for everyday wear. How to file state and federal taxes for free It is not enough that you wear distinctive clothing. How to file state and federal taxes for free The clothing must be specifically required by your employer. How to file state and federal taxes for free Nor is it enough that you do not, in fact, wear your work clothes away from work. How to file state and federal taxes for free The clothing must not be suitable for taking the place of your regular clothing. How to file state and federal taxes for free Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. How to file state and federal taxes for free ). How to file state and federal taxes for free Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. How to file state and federal taxes for free However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. How to file state and federal taxes for free Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. How to file state and federal taxes for free Protective clothing. How to file state and federal taxes for free   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. How to file state and federal taxes for free   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. How to file state and federal taxes for free Military uniforms. How to file state and federal taxes for free   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. How to file state and federal taxes for free However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. How to file state and federal taxes for free In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. How to file state and federal taxes for free   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. How to file state and federal taxes for free   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. How to file state and federal taxes for free However, you can deduct the cost of insignia, shoulder boards, and related items. How to file state and federal taxes for free    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. How to file state and federal taxes for free 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. How to file state and federal taxes for free It maintains or improves skills required in your present work. How to file state and federal taxes for free 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. How to file state and federal taxes for free 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. How to file state and federal taxes for free If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. How to file state and federal taxes for free 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. How to file state and federal taxes for free Travel as education. How to file state and federal taxes for free   You cannot deduct the cost of travel that in itself constitutes a form of education. How to file state and federal taxes for free 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. How to file state and federal taxes for free More information. How to file state and federal taxes for free    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. How to file state and federal taxes for free 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. How to file state and federal taxes for free Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. How to file state and federal taxes for free Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. How to file state and federal taxes for free Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. How to file state and federal taxes for free These fees include the cost of tax preparation software programs and tax publications. How to file state and federal taxes for free They also include any fee you paid for electronic filing of your return. How to file state and federal taxes for free See Tax preparation fees under How To Report, later. How to file state and federal taxes for free Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. How to file state and federal taxes for free 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. How to file state and federal taxes for free 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. How to file state and federal taxes for free These other expenses include the following items. How to file state and federal taxes for free Appraisal fees for a casualty loss or charitable contribution. How to file state and federal taxes for free Casualty and theft losses from property used in performing services as an employee. How to file state and federal taxes for free Clerical help and office rent in caring for investments. How to file state and federal taxes for free Depreciation on home computers used for investments. How to file state and federal taxes for free Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. How to file state and federal taxes for free Fees to collect interest and dividends. How to file state and federal taxes for free Hobby expenses, but generally not more than hobby income. How to file state and federal taxes for free Indirect miscellaneous deductions from pass-through entities. How to file state and federal taxes for free Investment fees and expenses. How to file state and federal taxes for free Legal fees related to producing or collecting taxable income or getting tax advice. How to file state and federal taxes for free Loss on deposits in an insolvent or bankrupt financial institution. How to file state and federal taxes for free Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. How to file state and federal taxes for free Repayments of income. How to file state and federal taxes for free Repayments of social security benefits. How to file state and federal taxes for free Safe deposit box rental, except for storing jewelry and other personal effects. How to file state and federal taxes for free Service charges on dividend reinvestment plans. How to file state and federal taxes for free Tax advice fees. How to file state and federal taxes for free Trustee's fees for your IRA, if separately billed and paid. How to file state and federal taxes for free If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. How to file state and federal taxes for free Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. How to file state and federal taxes for free Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. How to file state and federal taxes for free First report the loss in Section B of Form 4684, Casualties and Thefts. How to file state and federal taxes for free You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. How to file state and federal taxes for free To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. How to file state and federal taxes for free For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. How to file state and federal taxes for free Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. How to file state and federal taxes for free Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. How to file state and federal taxes for free The fees are deductible on the return for the year in which you paid them. How to file state and federal taxes for free For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. How to file state and federal taxes for free Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). How to file state and federal taxes for free You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. How to file state and federal taxes for free But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. How to file state and federal taxes for free For more information on depreciation, see Publication 946. How to file state and federal taxes for free Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. How to file state and federal taxes for free Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. How to file state and federal taxes for free The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. How to file state and federal taxes for free For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. How to file state and federal taxes for free Fees To Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. How to file state and federal taxes for free But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. How to file state and federal taxes for free You must add the fee to the cost of the property. How to file state and federal taxes for free You cannot deduct the fee you pay to a broker to sell securities. How to file state and federal taxes for free You can use the fee only to figure gain or loss from the sale. How to file state and federal taxes for free See the instructions for Schedule D (Form 1040) for information on how to report the fee. How to file state and federal taxes for free Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. How to file state and federal taxes for free A hobby is not a business because it is not carried on to make a profit. How to file state and federal taxes for free See Not-for-Profit Activities in chapter 1 of Publication 535. How to file state and federal taxes for free Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. How to file state and federal taxes for free Deductions of pass-through entities are passed through to the partners or shareholders. How to file state and federal taxes for free The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. How to file state and federal taxes for free Example. How to file state and federal taxes for free You are a member of an investment club that is formed solely to invest in securities. How to file state and federal taxes for free The club is treated as a partnership. How to file state and federal taxes for free The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. How to file state and federal taxes for free In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. How to file state and federal taxes for free However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. How to file state and federal taxes for free Publicly offered mutual funds. How to file state and federal taxes for free   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. How to file state and federal taxes for free A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. How to file state and federal taxes for free   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). How to file state and federal taxes for free This net figure is the amount you report on your return as income. How to file state and federal taxes for free You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. How to file state and federal taxes for free Information returns. How to file state and federal taxes for free   You should receive information returns from pass-through entities. How to file state and federal taxes for free Partnerships and S corporations. How to file state and federal taxes for free   These entities issue Schedule K-1, which lists the items and amounts you must report, and identifies the tax return schedules and lines to use. How to file state and federal taxes for free Nonpublicly offered mutual funds. How to file state and federal taxes for free   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. How to file state and federal taxes for free You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. How to file state and federal taxes for free Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. How to file state and federal taxes for free Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. How to file state and federal taxes for free You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. How to file state and federal taxes for free You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F) on the appropriate schedule. How to file state and federal taxes for free You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). How to file state and federal taxes for free See Tax Preparation Fees, earlier. How to file state and federal taxes for free Unlawful discrimination claims. How to file state and federal taxes for free   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. How to file state and federal taxes for free S. How to file state and federal taxes for free Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. How to file state and federal taxes for free 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. How to file state and federal taxes for free See Publication 525 for more information. How to file state and federal taxes for free Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. How to file state and federal taxes for free 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. How to file state and federal taxes for free If elected, the casualty loss is subject to certain deduction limitations. How to file state and federal taxes for free The election is made on Form 4684. How to file state and federal taxes for free Once you make this choice, you cannot change it without IRS approval. How to file state and federal taxes for free If none of the deposit is federally insured, you can deduct the loss in either of the following ways. How to file state and federal taxes for free As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). How to file state and federal taxes for free 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. How to file state and federal taxes for free 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. How to file state and federal taxes for free As a casualty loss. How to file state and federal taxes for free Report it on Form 4684 first and then on Schedule A (Form 1040). How to file state and federal taxes for free See Publication 547 for details. How to file state and federal taxes for free As a nonbusiness bad debt. How to file state and federal taxes for free Report it on Schedule D (Form 1040). How to file state and federal taxes for free If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. How to file state and federal taxes for free Exception. How to file state and federal taxes for free   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. How to file state and federal taxes for free For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. How to file state and federal taxes for free Actual loss different from estimated loss. How to file state and federal taxes for free   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. How to file state and federal taxes for free See Recoveries in Publication 525. How to file state and federal taxes for free If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. How to file state and federal taxes for free Choice not made. How to file state and federal taxes for free   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. How to file state and federal taxes for free See Nonbusiness Bad Debts in chapter 4 of Publication 550. How to file state and federal taxes for free 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. How to file state and federal taxes for free For more information, see Publication 590, Individual Retirement Arrangements (IRAs). How to file state and federal taxes for free Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. How to file state and federal taxes for free If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. How to file state and federal taxes for free If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. How to file state and federal taxes for free 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. How to file state and federal taxes for free 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. How to file state and federal taxes for free The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. How to file state and federal taxes for free 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). How to file state and federal taxes for free If the deduction is more than $3,000, you will have to use a special computation to figure your tax. How to file state and federal taxes for free See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. How to file state and federal taxes for free Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. How to file state and federal taxes for free You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. How to file state and federal taxes for free Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. How to file state and federal taxes for free These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. How to file state and federal taxes for free 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. How to file state and federal taxes for free Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. How to file state and federal taxes for free They are not subject to the 2% limit. How to file state and federal taxes for free Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. How to file state and federal taxes for free List of Deductions Amortizable premium on taxable bonds. How to file state and federal taxes for free Casualty and theft losses from income-producing property. How to file state and federal taxes for free Federal estate tax on income in respect of a decedent. How to file state and federal taxes for free Gambling losses up to the amount of gambling winnings. How to file state and federal taxes for free Impairment-related work expenses of persons with disabilities. How to file state and federal taxes for free Loss from other activities from Schedule K-1 (Form 1065-B), box 2. How to file state and federal taxes for free Losses from Ponzi-type investment schemes. How to file state and federal taxes for free Repayments of more than $3,000 under a claim of right. How to file state and federal taxes for free Unrecovered investment in an annuity. How to file state and federal taxes for free Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. How to file state and federal taxes for free You can elect to amortize the premium on taxable bonds. How to file state and federal taxes for free The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. How to file state and federal taxes for free Pre-1998 election to amortize bond premium. How to file state and federal taxes for free   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. How to file state and federal taxes for free Bonds acquired after October 22, 1986, and before 1988. How to file state and federal taxes for free   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. How to file state and federal taxes for free Bonds acquired before October 23, 1986. How to file state and federal taxes for free   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. How to file state and federal taxes for free Deduction for excess premium. How to file state and federal taxes for free   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. How to file state and federal taxes for free If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. How to file state and federal taxes for free 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. How to file state and federal taxes for free 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. How to file state and federal taxes for free    Pre-1998 choice to amortize bond premium. How to file state and federal taxes for free 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. How to file state and federal taxes for free More information. How to file state and federal taxes for free    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. How to file state and federal taxes for free Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). How to file state and federal taxes for free First report the loss in Section B of Form 4684. How to file state and federal taxes for free You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. How to file state and federal taxes for free To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. How to file state and federal taxes for free For more information on casualty and theft losses, see Publication 547. How to file state and federal taxes for free Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. How to file state and federal taxes for free Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. How to file state and federal taxes for free See Publication 559 for information about figuring the amount of this deduction. How to file state and federal taxes for free Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. How to file state and federal taxes for free You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. How to file state and federal taxes for free You cannot deduct gambling losses that are more than your winnings. How to file state and federal taxes for free Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). How to file state and federal taxes for free You cannot reduce your gambling winnings by your gambling losses and report the difference. How to file state and federal taxes for free You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. How to file state and federal taxes for free Therefore, your records should show your winnings separately from your losses. How to file state and federal taxes for free Diary of winnings and losses. How to file state and federal taxes for free You must keep an accurate diary or similar record of your losses and winnings. How to file state and federal taxes for free Your diary should contain at least the following information. How to file state and federal taxes for free The date and type of your specific wager or wagering activity. How to file state and federal taxes for free The name and address or location of the gambling establishment. How to file state and federal taxes for free The names of other persons present with you at the gambling establishment. How to file state and federal taxes for free The amount(s) you won or lost. How to file state and federal taxes for free Proof of winnings and losses. How to file state and federal taxes for free   In addition to your diary, you should also have other documentation. How to file state and federal taxes for free 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. How to file state and federal taxes for free   For specific wagering transactions, you can use the following items to support your winnings and losses. How to file state and federal taxes for free    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. How to file state and federal taxes for free They are not all-inclusive. How to file state and federal taxes for free Your tax liability depends on your particular facts and circumstances. How to file state and federal taxes for free Keno. How to file state and federal taxes for free   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. How to file state and federal taxes for free Slot machines. How to file state and federal taxes for free   A record of the machine number and all winnings by date and time the machine was played. How to file state and federal taxes for free Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. How to file state and federal taxes for free ). How to file state and federal taxes for free   The number of the table at which you were playing. How to file state and federal taxes for free Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. How to file state and federal taxes for free Bingo. How to file state and federal taxes for free   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. How to file state and federal taxes for free Supplemental records include any receipts from the casino, parlor, etc. How to file state and federal taxes for free Racing (horse, harness, dog, etc. How to file state and federal taxes for free ). How to file state and federal taxes for free   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. How to file state and federal taxes for free Supplemental records include unredeemed tickets and payment records from the racetrack. How to file state and federal taxes for free Lotteries. How to file state and federal taxes for free   A record of ticket purchases, dates, winnings, and losses. How to file state and federal taxes for free Supplemental records include unredeemed tickets, payment slips, and winnings statements. How to file state and federal taxes for free Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. How to file state and federal taxes for free 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. How to file state and federal taxes for free Example. How to file state and federal taxes for free You are blind. How to file state and federal taxes for free You must use a reader to do your work. How to file state and federal taxes for free 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. How to file state and federal taxes for free The reader's services are only for your work. How to file state and federal taxes for free You can deduct your expenses for the reader as impairment-related work expenses. How to file state and federal taxes for free Self-employed. How to file state and federal taxes for free   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. How to file state and federal taxes for free See Impairment-related work expenses. How to file state and federal taxes for free , later under How To Report. How to file state and federal taxes for free Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14 (only if effectively connected with a U. How to file state and federal taxes for free S. How to file state and federal taxes for free trade or business). How to file state and federal taxes for free It is not subject to the passive activity limitations. How to file state and federal taxes for free 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. How to file state and federal taxes for free See Publication 463 for more information. How to file state and federal taxes for free 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. How to file state and federal taxes for free If you are an employee, complete Form 2106 or Form 2106-EZ. How to file state and federal taxes for free See Publication 463 for more information. How to file state and federal taxes for free 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. How to file state and federal taxes for free You figure the deductible loss in Section B of Form 4684. How to file state and federal taxes for free 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. How to file state and federal taxes for free Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. How to file state and federal taxes for free You do not need to complete Appendix A. How to file state and federal taxes for free See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. How to file state and federal taxes for free Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid, or take a credit against your tax. How to file state and federal taxes for free See Repayments in Publication 525 for more information. How to file state and federal taxes for free Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. How to file state and federal taxes for free If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. How to file state and federal taxes for free See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. How to file state and federal taxes for free Nondeductible Expenses You cannot deduct the following expenses. How to file state and federal taxes for free List of Nondeductible Expenses Adoption expenses. How to file state and federal taxes for free Broker's commissions. How to file state and federal taxes for free Burial or funeral expenses, including the cost of a cemetery lot. How to file state and federal taxes for free Campaign expenses. How to file state and federal taxes for free Capital expenses. How to file state and federal taxes for free Check-writing fees. How to file state and federal taxes for free Club dues. How to file state and federal taxes for free Commuting expenses. How to file state and federal taxes for free Fees and licenses, such as car licenses, marriage licenses, and dog tags. How to file state and federal taxes for free Fines and penalties, such as parking tickets. How to file state and federal taxes for free Health spa expenses. How to file state and federal taxes for free Hobby losses—but see Hobby Expenses, earlier. How to file state and federal taxes for free Home repairs, insurance, and rent. How to file state and federal taxes for free Home security system. How to file state and federal taxes for free Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. How to file state and federal taxes for free Investment-related seminars. How to file state and federal taxes for free Life insurance premiums paid by the insured. How to file state and federal taxes for free Lobbying expenses. How to file state and federal taxes for free Losses from the sale of your home, furniture, personal car, etc. How to file state and federal taxes for free Lost or misplaced cash or property. How to file state and federal taxes for free Lunches with co-workers. How to file state and federal taxes for free Meals while working late. How to file state and federal taxes for free Medical expenses as business expenses other than medical examinations required by your employer. How to file state and federal taxes for free Personal disability insurance premiums. How to file state and federal taxes for free Personal legal expenses. How to file state and federal taxes for free Personal, living, or family expenses. How to file state and federal taxes for free Political contributions. How to file state and federal taxes for free Professional accreditation fees. How to file state and federal taxes for free Professional reputation, expenses to improve. How to file state and federal taxes for free Relief fund contributions. How to file state and federal taxes for free Residential telephone line. How to file state and federal taxes for free Stockholders' meeting, expenses of attending. How to file state and federal taxes for free Tax-exempt income, expenses of earning or collecting. How to file state and federal taxes for free The value of wages never received or lost vacation time. How to file state and federal taxes for free Travel expenses for another individual. How to file state and federal taxes for free Voluntary unemployment benefit fund contributions. How to file state and federal taxes for free Wristwatches. How to file state and federal taxes for free Adoption Expenses You cannot deduct the expenses of adopting a child but you may be able to take a credit for those expenses. How to file state and federal taxes for free For details, see Form 8839, Qualified Adoption Expenses. How to file state and federal taxes for free Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. How to file state and federal taxes for free Instead, these fees must be added to the taxpayer's cost of the securities. How to file state and federal taxes for free Commissions paid on the sale are deductible as business expenses only by dealers. How to file state and federal taxes for free Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. How to file state and federal taxes for free These include qualification and registration fees for primary elections. How to file state and federal taxes for free Legal fees. How to file state and federal taxes for free   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. How to file state and federal taxes for free 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. How to file state and federal taxes for free If you use such property in your work, you may be able to take a depreciation deduction. How to file state and federal taxes for free See Publication 946. How to file state and federal taxes for free If the property is a car used in your work, also see Publication 463. How to file state and federal taxes for free Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. How to file state and federal taxes for free Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. How to file state and federal taxes for free This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. How to file state and federal taxes for free You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. How to file state and federal taxes for free Dues paid to airline, hotel, and luncheon clubs are not deductible. How to file state and federal taxes for free Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). How to file state and federal taxes for free If you haul tools, instruments, or other items in your car to and from work, you can deduct only the additional cost of hauling the items, such as the rent on a trailer to carry the items. How to file state and federal taxes for free Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. How to file state and federal taxes for free This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). How to file state and federal taxes for free Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. How to file state and federal taxes for free Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. How to file state and federal taxes for free Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. How to file state and federal taxes for free However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. How to file state and federal taxes for free See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. How to file state and federal taxes for free Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. How to file state and federal taxes for free Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. How to file state and federal taxes for free You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. How to file state and federal taxes for free See Publication 504, Divorced or Separated Individuals, for information on alimony. How to file state and federal taxes for free Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. How to file state and federal taxes for free These include expenses to: Influence legislation, Participate, or intervene, in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. How to file state and federal taxes for free Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. How to file state and federal taxes for free Covered executive branch official. How to file state and federal taxes for free   A covered executive branch official, for the purpose of (4) above, is any of the following officials. How to file state and federal taxes for free The President. How to file state and federal taxes for free The Vice President. How to file state and federal taxes for free 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. How to file state and federal taxes for free 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. How to file state and federal taxes for free Dues used for lobbying. How to file state and federal taxes for free   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. How to file state and federal taxes for free Exceptions. How to file state and federal taxes for free   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. How to file state and federal taxes for free You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). How to file state and federal taxes for free An Indian tribal government is considered a local council or similar governing body. How to file state and federal taxes for free 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). How to file state and federal taxes for free 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. How to file state and federal taxes for free Payments by the other person to you for lobbying activities cannot be deducted. How to file state and federal taxes for free Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. How to file state and federal taxes for free However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. How to file state and federal taxes for free See Publication 547. How to file state and federal taxes for free Example. How to file state and federal taxes for free A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. How to file state and federal taxes for free The diamond falls from the ring and is never found. How to file state and federal taxes for free The loss of the diamond is a casualty. How to file state and federal taxes for free Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. How to file state and federal taxes for free See Publication 463 for information on deductible expenses while traveling away from home. How to file state and federal taxes for free Meals While Working Late You cannot deduct the cost of meals while working late. How to file state and federal taxes for free 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. How to file state and federal taxes for free See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. How to file state and federal taxes for free Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. How to file state and federal taxes for free Custody of children. How to file state and federal taxes for free Breach of promise to marry suit. How to file state and federal taxes for free Civil or criminal charges resulting from a personal relationship. How to file state and federal taxes for free Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). How to file state and federal taxes for free For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. How to file state and federal taxes for free Preparation of a title (or defense or perfection of a title). How to file state and federal taxes for free Preparation of a will. How to file state and federal taxes for free Property claims or property settlement in a divorce. How to file state and federal taxes for free You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. How to file state and federal taxes for free Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. How to file state and federal taxes for free Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. How to file state and federal taxes for free Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. How to file state and federal taxes for free Accounting certificate fees paid for the initial right to practice accounting. How to file state and federal taxes for free Bar exam fees and incidental expenses in securing initial admission to the bar. How to file state and federal taxes for free Medical and dental license fees paid to get initial licensing. How to file state and federal taxes for free Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. How to file state and federal taxes for free Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. How to file state and federal taxes for free Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. How to file state and federal taxes for free Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. How to file state and federal taxes for free You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. How to file state and federal taxes for free Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. How to file state and federal taxes for free You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. How to file state and federal taxes for free If you have expenses to p