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1040 Instructions1040 instructions Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040 instructions Tax questions. 1040 instructions Useful Items - You may want to see: What's New Standard mileage rate. 1040 instructions The 2013 rate for business use of a vehicle is 56½ cents per mile. 1040 instructions Reminders Future developments. 1040 instructions For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. 1040 instructions irs. 1040 instructions gov/pub529. 1040 instructions Photographs of missing children. 1040 instructions The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 instructions Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). 1040 instructions You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 1040 instructions This publication covers the following topics. 1040 instructions Deductions subject to the 2% limit. 1040 instructions Deductions not subject to the 2% limit. 1040 instructions Expenses you cannot deduct. 1040 instructions How to report your deductions. 1040 instructions Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. 1040 instructions These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. 1040 instructions Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. 1040 instructions Note. 1040 instructions Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. 1040 instructions You must keep records to verify your deductions. 1040 instructions You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. 1040 instructions For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. 1040 instructions Comments and suggestions. 1040 instructions We welcome your comments about this publication and your suggestions for future editions. 1040 instructions You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 instructions NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040 instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 instructions You can send your comments from www. 1040 instructions irs. 1040 instructions gov/formspubs. 1040 instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040 instructions ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 instructions Ordering forms and publications. 1040 instructions Visit www. 1040 instructions irs. 1040 instructions gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 instructions Internal Revenue Service 1201 N. 1040 instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 instructions If you have a tax question, check the information available on IRS. 1040 instructions gov or call 1-800-829-1040. 1040 instructions We cannot answer tax questions sent to either of the above addresses. 1040 instructions Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040 instructions Prev Up Next Home More Online Publications
Better Business Bureaus in Delaware
Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.