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Where To Find State Tax Forms

Where to find state tax forms 1. Where to find state tax forms   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. Where to find state tax forms Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. Where to find state tax forms Special rule for members of the U. Where to find state tax forms S. Where to find state tax forms Armed Forces. Where to find state tax forms   If you are a member of the U. Where to find state tax forms S. Where to find state tax forms Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. Where to find state tax forms Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. Where to find state tax forms Also see the special income source rule for members of the U. Where to find state tax forms S. Where to find state tax forms Armed Forces in chapter 2, under Compensation for Labor or Personal Services . Where to find state tax forms Special rule for civilian spouse of active duty member of the U. Where to find state tax forms S. Where to find state tax forms Armed Forces. Where to find state tax forms   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. Where to find state tax forms S. Where to find state tax forms possession. Where to find state tax forms Before relocating, you and your spouse must have the same tax residence. Where to find state tax forms If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. Where to find state tax forms As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. Where to find state tax forms S. Where to find state tax forms possession return, may be affected. Where to find state tax forms For more information, consult with state, local, or U. Where to find state tax forms S. Where to find state tax forms possession tax authorities regarding your tax obligations under MSRRA. Where to find state tax forms Presence Test If you are a U. Where to find state tax forms S. Where to find state tax forms citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. Where to find state tax forms You were present in the relevant possession for at least 183 days during the tax year. Where to find state tax forms You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. Where to find state tax forms During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. Where to find state tax forms You were present in the United States for no more than 90 days during the tax year. Where to find state tax forms You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. Where to find state tax forms Earned income is pay for personal services performed, such as wages, salaries, or professional fees. Where to find state tax forms You had no significant connection to the United States during the tax year. Where to find state tax forms Special rule for nonresident aliens. Where to find state tax forms   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. Where to find state tax forms Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. Where to find state tax forms In that discussion, substitute the name of the possession for “United States” and “U. Where to find state tax forms S. Where to find state tax forms ” wherever they appear. Where to find state tax forms Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. Where to find state tax forms Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. Where to find state tax forms Days of presence in a possession. Where to find state tax forms   You are considered to be present in the relevant possession on any of the following days. Where to find state tax forms Any day you are physically present in that possession at any time during the day. Where to find state tax forms Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). Where to find state tax forms Your parent. Where to find state tax forms Your spouse. Where to find state tax forms Your child, who is your son, daughter, stepson, or stepdaughter. Where to find state tax forms This includes an adopted child or child lawfully placed with you for legal adoption. Where to find state tax forms This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Where to find state tax forms Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Where to find state tax forms   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). Where to find state tax forms Days of presence in the United States. Where to find state tax forms   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. Where to find state tax forms However, do not count the following days as days of presence in the United States. Where to find state tax forms Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. Where to find state tax forms “Child” is defined under item 2c earlier. Where to find state tax forms “Qualifying medical treatment” is defined later. Where to find state tax forms Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. Where to find state tax forms Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. Where to find state tax forms Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). Where to find state tax forms Any day you are temporarily in the United States as a student (defined later). Where to find state tax forms Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Where to find state tax forms Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. Where to find state tax forms The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. Where to find state tax forms With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. Where to find state tax forms You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. Where to find state tax forms You must keep the following documentation. Where to find state tax forms Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. Where to find state tax forms Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. Where to find state tax forms Charitable Sports Event A charitable sports event is one that meets all of the following conditions. Where to find state tax forms The main purpose is to benefit a qualified charitable organization. Where to find state tax forms The entire net proceeds go to charity. Where to find state tax forms Volunteers perform substantially all the work. Where to find state tax forms In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. Where to find state tax forms You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. Where to find state tax forms Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. Where to find state tax forms The 5 calendar months do not have to be consecutive. Where to find state tax forms Full-time student. Where to find state tax forms   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. Where to find state tax forms However, school attendance exclusively at night is not considered full-time attendance. Where to find state tax forms School. Where to find state tax forms   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. Where to find state tax forms It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. Where to find state tax forms Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. Where to find state tax forms This section looks at the factors that determine if a significant connection exists. Where to find state tax forms You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. Where to find state tax forms For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. Where to find state tax forms Permanent home. Where to find state tax forms   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. Where to find state tax forms The dwelling unit must be available at all times, continuously, not only for short stays. Where to find state tax forms Exception for rental property. Where to find state tax forms   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. Where to find state tax forms   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. Where to find state tax forms   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. Where to find state tax forms You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. Where to find state tax forms A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Where to find state tax forms Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. Where to find state tax forms ), and lineal descendants (children, grandchildren, etc. Where to find state tax forms ). Where to find state tax forms Anyone under an arrangement that lets you use some other dwelling unit. Where to find state tax forms Anyone at less than a fair rental price. Where to find state tax forms   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Where to find state tax forms Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. Where to find state tax forms   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. Where to find state tax forms Example—significant connection. Where to find state tax forms Ann Green, a U. Where to find state tax forms S. Where to find state tax forms citizen, is a sales representative for a company based in Guam. Where to find state tax forms Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. Where to find state tax forms Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. Where to find state tax forms When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. Where to find state tax forms Ann's stays are always of short duration and she asks her brother's permission to stay with him. Where to find state tax forms Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. Where to find state tax forms Ann satisfies the presence test because she has no significant connection to the United States. Where to find state tax forms Example—presence test. Where to find state tax forms Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. Where to find state tax forms They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. Where to find state tax forms The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. Where to find state tax forms In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. Where to find state tax forms Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. Where to find state tax forms However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. Where to find state tax forms Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. Where to find state tax forms Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. Where to find state tax forms If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. Where to find state tax forms If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Where to find state tax forms Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. Where to find state tax forms Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. Where to find state tax forms Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). Where to find state tax forms Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). Where to find state tax forms Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. Where to find state tax forms For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. Where to find state tax forms Example. Where to find state tax forms In 2013, Sean Silverman, a U. Where to find state tax forms S. Where to find state tax forms citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. Where to find state tax forms When not at sea, Sean lived with his spouse at a house they own in American Samoa. Where to find state tax forms The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. Where to find state tax forms For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. Where to find state tax forms Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. Where to find state tax forms See Special Rules in the Year of a Move , later in this chapter. Where to find state tax forms Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. Where to find state tax forms S. Where to find state tax forms possession. Where to find state tax forms You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. Where to find state tax forms In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. Where to find state tax forms The location of your permanent home. Where to find state tax forms The location of your family. Where to find state tax forms The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. Where to find state tax forms The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. Where to find state tax forms The location where you conduct your routine personal banking activities. Where to find state tax forms The location where you conduct business activities (other than those that go into determining your tax home). Where to find state tax forms The location of the jurisdiction in which you hold a driver's license. Where to find state tax forms The location of the jurisdiction in which you vote. Where to find state tax forms The location of charitable organizations to which you contribute. Where to find state tax forms The country of residence you designate on forms and documents. Where to find state tax forms The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. Where to find state tax forms Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. Where to find state tax forms Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. Where to find state tax forms Example—closer connection to the United States. Where to find state tax forms Marcos Reyes, a U. Where to find state tax forms S. Where to find state tax forms citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. Where to find state tax forms His spouse and two teenage children remained in California to allow the children to complete high school. Where to find state tax forms He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. Where to find state tax forms Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. Where to find state tax forms Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. Where to find state tax forms Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. Where to find state tax forms Marcos received mail in California, including bank and brokerage statements and credit card bills. Where to find state tax forms He conducted his personal banking activities in California. Where to find state tax forms He held a California driver's license and was also registered to vote there. Where to find state tax forms Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. Where to find state tax forms Closer connection to another possession. Where to find state tax forms   Generally, possessions are not treated as foreign countries. Where to find state tax forms Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. Where to find state tax forms Example—tax home and closer connection to possession. Where to find state tax forms Pearl Blackmon, a U. Where to find state tax forms S. Where to find state tax forms citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. Where to find state tax forms For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. Where to find state tax forms Most of Pearl's personal belongings, including her automobile, are located in the CNMI. Where to find state tax forms She is registered to vote in, and has a driver's license issued by, the CNMI. Where to find state tax forms She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. Where to find state tax forms Pearl satisfies the presence test with respect to both Guam and the CNMI. Where to find state tax forms She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. Where to find state tax forms Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. Where to find state tax forms Pearl is considered a bona fide resident of Guam, the location of her tax home. Where to find state tax forms Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. Where to find state tax forms See Special Rules in the Year of a Move , next. Where to find state tax forms Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. Where to find state tax forms Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. Where to find state tax forms You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. Where to find state tax forms In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. Where to find state tax forms You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. Where to find state tax forms Example. Where to find state tax forms Dwight Wood, a U. Where to find state tax forms S. Where to find state tax forms citizen, files returns on a calendar year basis. Where to find state tax forms He lived in the United States from January 2007 through May 2013. Where to find state tax forms In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. Where to find state tax forms From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. Where to find state tax forms If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. Where to find state tax forms If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. Where to find state tax forms Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. Where to find state tax forms You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. Where to find state tax forms In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. Where to find state tax forms You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. Where to find state tax forms Example. Where to find state tax forms Jean Aspen, a U. Where to find state tax forms S. Where to find state tax forms citizen, files returns on a calendar year basis. Where to find state tax forms From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. Where to find state tax forms Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. Where to find state tax forms Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. Where to find state tax forms If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. Where to find state tax forms If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. Where to find state tax forms Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. Where to find state tax forms S. Where to find state tax forms citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. Where to find state tax forms Example. Where to find state tax forms Randy White, a U. Where to find state tax forms S. Where to find state tax forms citizen, files returns on a calendar year basis. Where to find state tax forms For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. Where to find state tax forms From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. Where to find state tax forms On May 5, 2013, Randy moved and changed his tax home to Nevada. Where to find state tax forms Later that year he established a closer connection to the United States than to Puerto Rico. Where to find state tax forms Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. Where to find state tax forms However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. Where to find state tax forms Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. Where to find state tax forms S. Where to find state tax forms possession, you may need to file Form 8898. Where to find state tax forms This applies to the U. Where to find state tax forms S. Where to find state tax forms possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. Where to find state tax forms Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. Where to find state tax forms Your worldwide gross income (defined below) in that tax year is more than $75,000. Where to find state tax forms You meet one of the following. Where to find state tax forms You take a position for U. Where to find state tax forms S. Where to find state tax forms tax purposes that you became a bona fide resident of a U. Where to find state tax forms S. Where to find state tax forms possession after a tax year for which you filed a U. Where to find state tax forms S. Where to find state tax forms income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. Where to find state tax forms You are a citizen or resident alien of the United States who takes the position for U. Where to find state tax forms S. Where to find state tax forms tax purposes that you ceased to be a bona fide resident of a U. Where to find state tax forms S. Where to find state tax forms possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. Where to find state tax forms You take the position for U. Where to find state tax forms S. Where to find state tax forms tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. Where to find state tax forms Worldwide gross income. Where to find state tax forms   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. Where to find state tax forms Example. Where to find state tax forms You are a U. Where to find state tax forms S. Where to find state tax forms citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. Where to find state tax forms You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. Where to find state tax forms Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. Where to find state tax forms You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. Where to find state tax forms In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. Where to find state tax forms This is in addition to any criminal penalty that may be imposed. Where to find state tax forms Prev  Up  Next   Home   More Online Publications
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The Where To Find State Tax Forms

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