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Hr Block Free Military

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Hr Block Free Military

Hr block free military Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Hr block free military Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Hr block free military Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Hr block free military Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Hr block free military Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Hr block free military Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Hr block free military C Campaign contributions, Lobbying and political activities. Hr block free military , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. Hr block free military Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. Hr block free military Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. Hr block free military D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Hr block free military Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Hr block free military Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Hr block free military Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Hr block free military Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Hr block free military Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Hr block free military Educator Expenses, Eligible educator. Hr block free military Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Hr block free military Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Hr block free military Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Hr block free military , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Hr block free military Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Hr block free military F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Hr block free military Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Hr block free military Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Hr block free military Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Hr block free military , Depreciation. Hr block free military , Computer used in a home office. Hr block free military Free tax services, Free help with your tax return. Hr block free military Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Hr block free military State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Hr block free military Expenses, Home Office Principal place of business, Principal place of business. Hr block free military Travel and transportation expenses, Home office. Hr block free military I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Hr block free military K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Hr block free military Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Hr block free military , Lobbying Expenses, Exceptions. Hr block free military Local transportation, Local transportation expenses. Hr block free military Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Hr block free military Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Hr block free military P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Hr block free military , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Hr block free military Prosecution travel expenses, Federal crime investigation and prosecution. Hr block free military Protective clothing, Protective clothing. Hr block free military Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Hr block free military Computer used in a home office, Computer used in a home office. Hr block free military Depreciation, Depreciation. Hr block free military Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Hr block free military Impairment-related work expenses, Impairment-related work expenses. Hr block free military Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Hr block free military Research expenses, Research Expenses of a College Professor Résumé, Résumé. Hr block free military Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Hr block free military , Additional information. Hr block free military Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Hr block free military Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Hr block free military Education, Travel as education. Hr block free military Indefinite work assignments, Indefinite work assignment. Hr block free military Job search, Travel and transportation expenses. Hr block free military Local transportation, Local transportation expenses. Hr block free military Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Hr block free military Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Hr block free military Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Hr block free military W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
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The Hr Block Free Military

Hr block free military 28. Hr block free military   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. Hr block free military  The 2013 rate for business use of a vehicle is 56½ cents per mile. Hr block free military Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). Hr block free military You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Hr block free military This chapter covers the following topics. Hr block free military Deductions subject to the 2% limit. Hr block free military Deductions not subject to the 2% limit. Hr block free military Expenses you cannot deduct. Hr block free military You must keep records to verify your deductions. Hr block free military You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Hr block free military For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. Hr block free military Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). Hr block free military You can claim the amount of expenses that is more than 2% of your adjusted gross income. Hr block free military You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Hr block free military Your adjusted gross income is the amount on Form 1040, line 38. Hr block free military Generally, you apply the 2% limit after you apply any other deduction limit. Hr block free military For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. Hr block free military Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). Hr block free military Unreimbursed employee expenses (line 21). Hr block free military Tax preparation fees (line 22). Hr block free military Other expenses (line 23). Hr block free military Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Hr block free military An expense is ordinary if it is common and accepted in your trade, business, or profession. Hr block free military An expense is necessary if it is appropriate and helpful to your business. Hr block free military An expense does not have to be required to be considered necessary. Hr block free military Examples of unreimbursed employee expenses are listed next. Hr block free military The list is followed by discussions of additional unreimbursed employee expenses. Hr block free military Business bad debt of an employee. Hr block free military Education that is work related. Hr block free military (See chapter 27. Hr block free military ) Legal fees related to your job. Hr block free military Licenses and regulatory fees. Hr block free military Malpractice insurance premiums. Hr block free military Medical examinations required by an employer. Hr block free military Occupational taxes. Hr block free military Passport for a business trip. Hr block free military Subscriptions to professional journals and trade magazines related to your work. Hr block free military Travel, transportation, entertainment, and gifts related to your work. Hr block free military (See chapter 26. Hr block free military ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Hr block free military Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. Hr block free military 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. Hr block free military For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. Hr block free military 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. Hr block free military Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Hr block free military Lobbying and political activities. Hr block free military   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Hr block free military See Dues used for lobbying under Nondeductible Expenses, later. Hr block free military 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. Hr block free military If you file Form 1040A, you can deduct these expenses on line 16. Hr block free military If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Hr block free military However, neither spouse can deduct more than $250 of his or her qualified expenses. Hr block free military 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. Hr block free military 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. Hr block free military The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Hr block free military See Publication 587 for more detailed information and a worksheet. Hr block free military 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. Hr block free military 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. Hr block free military Employment and outplacement agency fees. Hr block free military   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Hr block free military Employer pays you back. Hr block free military   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. Hr block free military (See Recoveries in chapter 12. Hr block free military ) Employer pays the employment agency. Hr block free military   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. Hr block free military Résumé. Hr block free military   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. Hr block free military Travel and transportation expenses. Hr block free military   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. Hr block free military You can deduct the travel expenses if the trip is primarily to look for a new job. Hr block free military 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. Hr block free military   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. Hr block free military   You can choose to use the standard mileage rate to figure your car expenses. Hr block free military The 2013 rate for business use of a vehicle is 56½ cents per mile. Hr block free military See chapter 26 for more information. Hr block free military 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. Hr block free military 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. Hr block free military 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. Hr block free military 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. Hr block free military 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. Hr block free military Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Hr block free military 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. Hr block free military However, you cannot deduct the cost of travel as a form of education. Hr block free military 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. Hr block free military You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Hr block free military For more information about depreciation, see Publication 946. Hr block free military Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Hr block free military You can also deduct assessments for benefit payments to unemployed union members. Hr block free military However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Hr block free military Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. Hr block free military You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Hr block free military See Lobbying Expenses under Nondeductible Expenses, later. Hr block free military Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Hr block free military You must wear them as a condition of your employment. Hr block free military The clothes are not suitable for everyday wear. Hr block free military It is not enough that you wear distinctive clothing. Hr block free military The clothing must be specifically required by your employer. Hr block free military Nor is it enough that you do not, in fact, wear your work clothes away from work. Hr block free military The clothing must not be suitable for taking the place of your regular clothing. Hr block free military 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. Hr block free military ). Hr block free military Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Hr block free military 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. Hr block free military Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Hr block free military Protective clothing. Hr block free military   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. Hr block free military   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. Hr block free military Military uniforms. Hr block free military   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Hr block free military 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. Hr block free military In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Hr block free military   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. Hr block free military   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Hr block free military Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. Hr block free military Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Hr block free military These fees include the cost of tax preparation software programs and tax publications. Hr block free military They also include any fee you paid for electronic filing of your return. Hr block free military Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. Hr block free military On Schedule A (Form 1040), line 23, you can deduct expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Hr block free military You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. Hr block free military Some of these other expenses are explained in the following discussions. Hr block free military If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. Hr block free military Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Hr block free military 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. Hr block free military First report the loss in Section B of Form 4684, Casualties and Thefts. Hr block free military You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Hr block free military 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. Hr block free military For other casualty and theft losses, see chapter 25. Hr block free military 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. Hr block free military 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. Hr block free military The fees are deductible in the year paid. Hr block free military 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). Hr block free military You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Hr block free military But if you work as an employee and also use the computer in that work, see Publication 946. Hr block free military 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. Hr block free military Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Hr block free military 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. Hr block free military For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Hr block free military 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. Hr block free military But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Hr block free military You must add the fee to the cost of the property. Hr block free military You cannot deduct the fee you pay to a broker to sell securities. Hr block free military You can use the fee only to figure gain or loss from the sale. Hr block free military See the Instructions for Form 8949 for information on how to report the fee. Hr block free military Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Hr block free military A hobby is not a business because it is not carried on to make a profit. Hr block free military See Activity not for profit in chapter 12 under Other Income. Hr block free military Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Hr block free military Deductions of pass-through entities are passed through to the partners or shareholders. Hr block free military The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Hr block free military Example. Hr block free military You are a member of an investment club that is formed solely to invest in securities. Hr block free military The club is treated as a partnership. Hr block free military The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Hr block free military In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Hr block free military 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. Hr block free military Publicly offered mutual funds. Hr block free military   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Hr block free military 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. Hr block free military   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). Hr block free military This net figure is the amount you report on your return as income. Hr block free military You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Hr block free military Information returns. Hr block free military   You should receive information returns from pass-through entities. Hr block free military Partnerships and S corporations. Hr block free military   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. Hr block free military Nonpublicly offered mutual funds. Hr block free military   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. Hr block free military You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Hr block free military 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. Hr block free military 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. Hr block free military 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. Hr block free military 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. Hr block free military You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). Hr block free military See Tax Preparation Fees , earlier. Hr block free military Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. Hr block free military 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. Hr block free military If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Hr block free military If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Hr block free military Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. Hr block free military 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. Hr block free military You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Hr block free military Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Hr block free military 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. Hr block free military Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Hr block free military For more information about IRAs, see chapter 17. Hr block free military Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Hr block free military They are not subject to the 2% limit. Hr block free military Report these items on Schedule A (Form 1040), line 28. Hr block free military List of Deductions Each of the following items is discussed in detail after the list (except where indicated). Hr block free military Amortizable premium on taxable bonds. Hr block free military Casualty and theft losses from income- producing property. Hr block free military Federal estate tax on income in respect of a decedent. Hr block free military Gambling losses up to the amount of gambling winnings. Hr block free military Impairment-related work expenses of persons with disabilities. Hr block free military Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Hr block free military Losses from Ponzi-type investment schemes. Hr block free military See Losses from Ponzi-type investment schemes under Theft in chapter 25. Hr block free military Repayments of more than $3,000 under a claim of right. Hr block free military Unrecovered investment in an annuity. Hr block free military 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. Hr block free military You can elect to amortize the premium on taxable bonds. Hr block free military The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Hr block free military Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. Hr block free military For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. Hr block free military 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). Hr block free military First, report the loss in Form 4684, Section B. Hr block free military You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. Hr block free military 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. Hr block free military For more information on casualty and theft losses, see chapter 25. Hr block free military 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. Hr block free military 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. Hr block free military See Publication 559 for more information. Hr block free military 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. Hr block free military You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Hr block free military You cannot deduct gambling losses that are more than your winnings. Hr block free military You cannot reduce your gambling winnings by your gambling losses and report the difference. Hr block free military 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. Hr block free military Therefore, your records should show your winnings separately from your losses. Hr block free military Diary of winnings and losses. Hr block free military You must keep an accurate diary or similar record of your losses and winnings. Hr block free military Your diary should contain at least the following information. Hr block free military The date and type of your specific wager or wagering activity. Hr block free military The name and address or location of the gambling establishment. Hr block free military The names of other persons present with you at the gambling establishment. Hr block free military The amount(s) you won or lost. Hr block free military See Publication 529 for more information. Hr block free military 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. Hr block free military Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. Hr block free military Self-employed. Hr block free military   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. Hr block free military 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. Hr block free military It is not subject to the passive activity limitations. Hr block free military 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. Hr block free military See Repayments in chapter 12 for more information. Hr block free military 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. Hr block free military 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. Hr block free military See chapter 10 for more information about the tax treatment of pensions and annuities. Hr block free military Nondeductible Expenses Examples of nondeductible expenses are listed next. Hr block free military The list is followed by discussions of additional nondeductible expenses. Hr block free military List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. Hr block free military Burial or funeral expenses, including the cost of a cemetery lot. Hr block free military Capital expenses. Hr block free military Fees and licenses, such as car licenses, marriage licenses, and dog tags. Hr block free military Hobby losses, but see Hobby Expenses , earlier. Hr block free military Home repairs, insurance, and rent. Hr block free military Illegal bribes and kickbacks. Hr block free military See Bribes and kickbacks in chapter 11 of Publication 535. Hr block free military Losses from the sale of your home, furniture, personal car, etc. Hr block free military Personal disability insurance premiums. Hr block free military Personal, living, or family expenses. Hr block free military The value of wages never received or lost vacation time. Hr block free military Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. Hr block free military See chapter 37. Hr block free military Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Hr block free military These include qualification and registration fees for primary elections. Hr block free military Legal fees. Hr block free military   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Hr block free military 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. Hr block free military Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Hr block free military This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Hr block free military 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. Hr block free military Dues paid to airline, hotel, and luncheon clubs are not deductible. Hr block free military Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Hr block free military 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. Hr block free military Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Hr block free military This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Hr block free military Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Hr block free military 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. Hr block free military Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Hr block free military However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Hr block free military See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. Hr block free military Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Hr block free military Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Hr block free military You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Hr block free military See chapter 18 for information on alimony. Hr block free military Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Hr block free military 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. Hr block free military Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Hr block free military Dues used for lobbying. Hr block free military   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. Hr block free military See Lobbying Expenses in Publication 529 for information on exceptions. Hr block free military Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Hr block free military 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. Hr block free military See chapter 25. Hr block free military Example. Hr block free military A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Hr block free military The diamond falls from the ring and is never found. Hr block free military The loss of the diamond is a casualty. Hr block free military Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Hr block free military See chapter 26 for information on deductible expenses while traveling away from home. Hr block free military Meals While Working Late You cannot deduct the cost of meals while working late. Hr block free military However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. Hr block free military See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. Hr block free military Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Hr block free military Custody of children. Hr block free military Breach of promise to marry suit. Hr block free military Civil or criminal charges resulting from a personal relationship. Hr block free military Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. Hr block free military Preparation of a title (or defense or perfection of a title). Hr block free military Preparation of a will. Hr block free military Property claims or property settlement in a divorce. Hr block free military You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Hr block free military Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Hr block free military Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Hr block free military Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Hr block free military Accounting certificate fees paid for the initial right to practice accounting. Hr block free military Bar exam fees and incidental expenses in securing initial admission to the bar. Hr block free military Medical and dental license fees paid to get initial licensing. Hr block free military Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Hr block free military 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. Hr block free military 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. Hr block free military 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. Hr block free military You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Hr block free military Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Hr block free military You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. Hr block free military If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. Hr block free military Example. Hr block free military During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. Hr block free military In earning this income, you had total expenses of $500 during the year. Hr block free military You cannot identify the amount of each expense item that is for each income item. Hr block free military Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. Hr block free military You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). Hr block free military Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. Hr block free military See chapter 26 for more information on deductible travel expenses. Hr block free military Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. Hr block free military However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. Hr block free military Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. Hr block free military Prev  Up  Next   Home   More Online Publications