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Can I File State Taxes For Free

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Can I File State Taxes For Free

Can i file state taxes for free 28. Can i file state taxes for free   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. Can i file state taxes for free  The 2013 rate for business use of a vehicle is 56½ cents per mile. Can i file state taxes for free Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). Can i file state taxes for free You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Can i file state taxes for free This chapter covers the following topics. Can i file state taxes for free Deductions subject to the 2% limit. Can i file state taxes for free Deductions not subject to the 2% limit. Can i file state taxes for free Expenses you cannot deduct. Can i file state taxes for free You must keep records to verify your deductions. Can i file state taxes for free You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Can i file state taxes for free For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. Can i file state taxes for free Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). Can i file state taxes for free You can claim the amount of expenses that is more than 2% of your adjusted gross income. Can i file state taxes for free You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. Can i file state taxes for free Your adjusted gross income is the amount on Form 1040, line 38. Can i file state taxes for free Generally, you apply the 2% limit after you apply any other deduction limit. Can i file state taxes for free For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. Can i file state taxes for free Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). Can i file state taxes for free Unreimbursed employee expenses (line 21). Can i file state taxes for free Tax preparation fees (line 22). Can i file state taxes for free Other expenses (line 23). Can i file state taxes for free Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. Can i file state taxes for free An expense is ordinary if it is common and accepted in your trade, business, or profession. Can i file state taxes for free An expense is necessary if it is appropriate and helpful to your business. Can i file state taxes for free An expense does not have to be required to be considered necessary. Can i file state taxes for free Examples of unreimbursed employee expenses are listed next. Can i file state taxes for free The list is followed by discussions of additional unreimbursed employee expenses. Can i file state taxes for free Business bad debt of an employee. Can i file state taxes for free Education that is work related. Can i file state taxes for free (See chapter 27. Can i file state taxes for free ) Legal fees related to your job. Can i file state taxes for free Licenses and regulatory fees. Can i file state taxes for free Malpractice insurance premiums. Can i file state taxes for free Medical examinations required by an employer. Can i file state taxes for free Occupational taxes. Can i file state taxes for free Passport for a business trip. Can i file state taxes for free Subscriptions to professional journals and trade magazines related to your work. Can i file state taxes for free Travel, transportation, entertainment, and gifts related to your work. Can i file state taxes for free (See chapter 26. Can i file state taxes for free ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. Can i file state taxes for free Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. Can i file state taxes for free Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. Can i file state taxes for free For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. Can i file state taxes for free Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. Can i file state taxes for free Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. Can i file state taxes for free Lobbying and political activities. Can i file state taxes for free   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. Can i file state taxes for free See Dues used for lobbying under Nondeductible Expenses, later. Can i file state taxes for free Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. Can i file state taxes for free If you file Form 1040A, you can deduct these expenses on line 16. Can i file state taxes for free If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Can i file state taxes for free However, neither spouse can deduct more than $250 of his or her qualified expenses. Can i file state taxes for free Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. Can i file state taxes for free You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. Can i file state taxes for free The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. Can i file state taxes for free See Publication 587 for more detailed information and a worksheet. Can i file state taxes for free Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. Can i file state taxes for free You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. Can i file state taxes for free Employment and outplacement agency fees. Can i file state taxes for free   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. Can i file state taxes for free Employer pays you back. Can i file state taxes for free   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. Can i file state taxes for free (See Recoveries in chapter 12. Can i file state taxes for free ) Employer pays the employment agency. Can i file state taxes for free   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. Can i file state taxes for free Résumé. Can i file state taxes for free   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. Can i file state taxes for free Travel and transportation expenses. Can i file state taxes for free   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. Can i file state taxes for free You can deduct the travel expenses if the trip is primarily to look for a new job. Can i file state taxes for free The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. Can i file state taxes for free   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. Can i file state taxes for free   You can choose to use the standard mileage rate to figure your car expenses. Can i file state taxes for free The 2013 rate for business use of a vehicle is 56½ cents per mile. Can i file state taxes for free See chapter 26 for more information. Can i file state taxes for free Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. Can i file state taxes for free Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Can i file state taxes for free If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. Can i file state taxes for free Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. Can i file state taxes for free If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. Can i file state taxes for free Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. Can i file state taxes for free You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. Can i file state taxes for free However, you cannot deduct the cost of travel as a form of education. Can i file state taxes for free Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. Can i file state taxes for free You can depreciate the cost of tools that have a useful life substantially beyond the tax year. Can i file state taxes for free For more information about depreciation, see Publication 946. Can i file state taxes for free Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. Can i file state taxes for free You can also deduct assessments for benefit payments to unemployed union members. Can i file state taxes for free However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. Can i file state taxes for free Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. Can i file state taxes for free You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. Can i file state taxes for free See Lobbying Expenses under Nondeductible Expenses, later. Can i file state taxes for free Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. Can i file state taxes for free You must wear them as a condition of your employment. Can i file state taxes for free The clothes are not suitable for everyday wear. Can i file state taxes for free It is not enough that you wear distinctive clothing. Can i file state taxes for free The clothing must be specifically required by your employer. Can i file state taxes for free Nor is it enough that you do not, in fact, wear your work clothes away from work. Can i file state taxes for free The clothing must not be suitable for taking the place of your regular clothing. Can i file state taxes for free Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. Can i file state taxes for free ). Can i file state taxes for free Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. Can i file state taxes for free However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Can i file state taxes for free Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. Can i file state taxes for free Protective clothing. Can i file state taxes for free   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. Can i file state taxes for free   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. Can i file state taxes for free Military uniforms. Can i file state taxes for free   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. Can i file state taxes for free However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. Can i file state taxes for free In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. Can i file state taxes for free   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. Can i file state taxes for free   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. Can i file state taxes for free Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. Can i file state taxes for free Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. Can i file state taxes for free These fees include the cost of tax preparation software programs and tax publications. Can i file state taxes for free They also include any fee you paid for electronic filing of your return. Can i file state taxes for free Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. Can i file state taxes for free On Schedule A (Form 1040), line 23, you can deduct expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. Can i file state taxes for free You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. Can i file state taxes for free Some of these other expenses are explained in the following discussions. Can i file state taxes for free If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. Can i file state taxes for free Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. Can i file state taxes for free Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. Can i file state taxes for free First report the loss in Section B of Form 4684, Casualties and Thefts. Can i file state taxes for free You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. Can i file state taxes for free To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Can i file state taxes for free For other casualty and theft losses, see chapter 25. Can i file state taxes for free Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. Can i file state taxes for free Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. Can i file state taxes for free The fees are deductible in the year paid. Can i file state taxes for free Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). Can i file state taxes for free You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. Can i file state taxes for free But if you work as an employee and also use the computer in that work, see Publication 946. Can i file state taxes for free Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. Can i file state taxes for free Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. Can i file state taxes for free The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. Can i file state taxes for free For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. Can i file state taxes for free Fees to Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. Can i file state taxes for free But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. Can i file state taxes for free You must add the fee to the cost of the property. Can i file state taxes for free You cannot deduct the fee you pay to a broker to sell securities. Can i file state taxes for free You can use the fee only to figure gain or loss from the sale. Can i file state taxes for free See the Instructions for Form 8949 for information on how to report the fee. Can i file state taxes for free Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. Can i file state taxes for free A hobby is not a business because it is not carried on to make a profit. Can i file state taxes for free See Activity not for profit in chapter 12 under Other Income. Can i file state taxes for free Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. Can i file state taxes for free Deductions of pass-through entities are passed through to the partners or shareholders. Can i file state taxes for free The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. Can i file state taxes for free Example. Can i file state taxes for free You are a member of an investment club that is formed solely to invest in securities. Can i file state taxes for free The club is treated as a partnership. Can i file state taxes for free The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. Can i file state taxes for free In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. Can i file state taxes for free However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. Can i file state taxes for free Publicly offered mutual funds. Can i file state taxes for free   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. Can i file state taxes for free A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. Can i file state taxes for free   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). Can i file state taxes for free This net figure is the amount you report on your return as income. Can i file state taxes for free You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. Can i file state taxes for free Information returns. Can i file state taxes for free   You should receive information returns from pass-through entities. Can i file state taxes for free Partnerships and S corporations. Can i file state taxes for free   These entities issue Schedule K-1, which lists the items and amounts you must report and identifies the tax return schedules and lines to use. Can i file state taxes for free Nonpublicly offered mutual funds. Can i file state taxes for free   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. Can i file state taxes for free You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. Can i file state taxes for free Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. Can i file state taxes for free Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. Can i file state taxes for free You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce, if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. Can i file state taxes for free You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F), on the appropriate schedule. Can i file state taxes for free You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). Can i file state taxes for free See Tax Preparation Fees , earlier. Can i file state taxes for free Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. Can i file state taxes for free Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. Can i file state taxes for free If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. Can i file state taxes for free If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. Can i file state taxes for free Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. Can i file state taxes for free Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. Can i file state taxes for free You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. Can i file state taxes for free Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. Can i file state taxes for free These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. Can i file state taxes for free Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. Can i file state taxes for free For more information about IRAs, see chapter 17. Can i file state taxes for free Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. Can i file state taxes for free They are not subject to the 2% limit. Can i file state taxes for free Report these items on Schedule A (Form 1040), line 28. Can i file state taxes for free List of Deductions Each of the following items is discussed in detail after the list (except where indicated). Can i file state taxes for free Amortizable premium on taxable bonds. Can i file state taxes for free Casualty and theft losses from income- producing property. Can i file state taxes for free Federal estate tax on income in respect of a decedent. Can i file state taxes for free Gambling losses up to the amount of gambling winnings. Can i file state taxes for free Impairment-related work expenses of persons with disabilities. Can i file state taxes for free Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Can i file state taxes for free Losses from Ponzi-type investment schemes. Can i file state taxes for free See Losses from Ponzi-type investment schemes under Theft in chapter 25. Can i file state taxes for free Repayments of more than $3,000 under a claim of right. Can i file state taxes for free Unrecovered investment in an annuity. Can i file state taxes for free Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. Can i file state taxes for free You can elect to amortize the premium on taxable bonds. Can i file state taxes for free The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. Can i file state taxes for free Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. Can i file state taxes for free For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. Can i file state taxes for free Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). Can i file state taxes for free First, report the loss in Form 4684, Section B. Can i file state taxes for free You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. Can i file state taxes for free To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. Can i file state taxes for free For more information on casualty and theft losses, see chapter 25. Can i file state taxes for free Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Can i file state taxes for free Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. Can i file state taxes for free See Publication 559 for more information. Can i file state taxes for free Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. Can i file state taxes for free You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. Can i file state taxes for free You cannot deduct gambling losses that are more than your winnings. Can i file state taxes for free You cannot reduce your gambling winnings by your gambling losses and report the difference. Can i file state taxes for free You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Can i file state taxes for free Therefore, your records should show your winnings separately from your losses. Can i file state taxes for free Diary of winnings and losses. Can i file state taxes for free You must keep an accurate diary or similar record of your losses and winnings. Can i file state taxes for free Your diary should contain at least the following information. Can i file state taxes for free The date and type of your specific wager or wagering activity. Can i file state taxes for free The name and address or location of the gambling establishment. Can i file state taxes for free The names of other persons present with you at the gambling establishment. Can i file state taxes for free The amount(s) you won or lost. Can i file state taxes for free See Publication 529 for more information. Can i file state taxes for free Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Can i file state taxes for free Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. Can i file state taxes for free Self-employed. Can i file state taxes for free   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Can i file state taxes for free Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28. Can i file state taxes for free It is not subject to the passive activity limitations. Can i file state taxes for free Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid or take a credit against your tax. Can i file state taxes for free See Repayments in chapter 12 for more information. Can i file state taxes for free Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. Can i file state taxes for free If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. Can i file state taxes for free See chapter 10 for more information about the tax treatment of pensions and annuities. Can i file state taxes for free Nondeductible Expenses Examples of nondeductible expenses are listed next. Can i file state taxes for free The list is followed by discussions of additional nondeductible expenses. Can i file state taxes for free List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. Can i file state taxes for free Burial or funeral expenses, including the cost of a cemetery lot. Can i file state taxes for free Capital expenses. Can i file state taxes for free Fees and licenses, such as car licenses, marriage licenses, and dog tags. Can i file state taxes for free Hobby losses, but see Hobby Expenses , earlier. Can i file state taxes for free Home repairs, insurance, and rent. Can i file state taxes for free Illegal bribes and kickbacks. Can i file state taxes for free See Bribes and kickbacks in chapter 11 of Publication 535. Can i file state taxes for free Losses from the sale of your home, furniture, personal car, etc. Can i file state taxes for free Personal disability insurance premiums. Can i file state taxes for free Personal, living, or family expenses. Can i file state taxes for free The value of wages never received or lost vacation time. Can i file state taxes for free Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. Can i file state taxes for free See chapter 37. Can i file state taxes for free Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. Can i file state taxes for free These include qualification and registration fees for primary elections. Can i file state taxes for free Legal fees. Can i file state taxes for free   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. Can i file state taxes for free Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. Can i file state taxes for free Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Can i file state taxes for free This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. Can i file state taxes for free You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. Can i file state taxes for free Dues paid to airline, hotel, and luncheon clubs are not deductible. Can i file state taxes for free Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). Can i file state taxes for free If you haul tools, instruments, or other items, in your car to and from work, you can deduct only the additional cost of hauling the items such as the rent on a trailer to carry the items. Can i file state taxes for free Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. Can i file state taxes for free This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Can i file state taxes for free Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. Can i file state taxes for free Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. Can i file state taxes for free Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. Can i file state taxes for free However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. Can i file state taxes for free See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. Can i file state taxes for free Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. Can i file state taxes for free Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. Can i file state taxes for free You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. Can i file state taxes for free See chapter 18 for information on alimony. Can i file state taxes for free Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. Can i file state taxes for free These include expenses to: Influence legislation, Participate or intervene in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. Can i file state taxes for free Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. Can i file state taxes for free Dues used for lobbying. Can i file state taxes for free   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. Can i file state taxes for free See Lobbying Expenses in Publication 529 for information on exceptions. Can i file state taxes for free Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. Can i file state taxes for free However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Can i file state taxes for free See chapter 25. Can i file state taxes for free Example. Can i file state taxes for free A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Can i file state taxes for free The diamond falls from the ring and is never found. Can i file state taxes for free The loss of the diamond is a casualty. Can i file state taxes for free Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. Can i file state taxes for free See chapter 26 for information on deductible expenses while traveling away from home. Can i file state taxes for free Meals While Working Late You cannot deduct the cost of meals while working late. Can i file state taxes for free However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. Can i file state taxes for free See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. Can i file state taxes for free Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. Can i file state taxes for free Custody of children. Can i file state taxes for free Breach of promise to marry suit. Can i file state taxes for free Civil or criminal charges resulting from a personal relationship. Can i file state taxes for free Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. Can i file state taxes for free Preparation of a title (or defense or perfection of a title). Can i file state taxes for free Preparation of a will. Can i file state taxes for free Property claims or property settlement in a divorce. Can i file state taxes for free You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. Can i file state taxes for free Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Can i file state taxes for free Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. Can i file state taxes for free Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. Can i file state taxes for free Accounting certificate fees paid for the initial right to practice accounting. Can i file state taxes for free Bar exam fees and incidental expenses in securing initial admission to the bar. Can i file state taxes for free Medical and dental license fees paid to get initial licensing. Can i file state taxes for free Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. Can i file state taxes for free Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. Can i file state taxes for free Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. Can i file state taxes for free Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. Can i file state taxes for free You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. Can i file state taxes for free Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. Can i file state taxes for free You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. Can i file state taxes for free If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. Can i file state taxes for free Example. Can i file state taxes for free During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. Can i file state taxes for free In earning this income, you had total expenses of $500 during the year. Can i file state taxes for free You cannot identify the amount of each expense item that is for each income item. Can i file state taxes for free Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. Can i file state taxes for free You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). Can i file state taxes for free Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. Can i file state taxes for free See chapter 26 for more information on deductible travel expenses. Can i file state taxes for free Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. Can i file state taxes for free However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. Can i file state taxes for free Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. Can i file state taxes for free Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Flooding, Mudslides and Landslides in West Virginia

Updated 4/20/2012 to include Lincoln and Mingo counties

WVA-2012-2, March 27, 2012

CHARLESTON — Victims of the severe storms, flooding, mudslides and landslides that began on March 15, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Lincoln, Logan and Mingo counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 15, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 15, and on or before March 30, as long as the deposits are made by March 30, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 15 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after March 15 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 15 and on or before March 30 provided the taxpayer makes these deposits by March 30.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Can I File State Taxes For Free

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Can i file state taxes for free Excess adjusted gross income, Step 3. Can i file state taxes for free Determine Excess Adjusted Gross Income F Figuring the credit yourself, Figuring the Credit Yourself Determine excess AGI, Step 3. Can i file state taxes for free Determine Excess Adjusted Gross Income Determine initial amount, Step 1. Can i file state taxes for free Determine Initial Amount Determine the credit, Step 5. Can i file state taxes for free Determine Your Credit Determine the total of steps 2 and 3, Step 4. Can i file state taxes for free Determine the Total of Steps 2 and 3 Total certain nontaxable pensions and benefits, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits Foreign military service Pension, annuity, or disability benefit from, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits Foreign Service Pension, annuity, or disability benefit from, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits Form RRB-1099 Payments by Railroad Retirement Board, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits Form SSA-1099 Social security benefit statement, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits Free tax services, Free help with your tax return. Can i file state taxes for free H Head of household, Head of household. Can i file state taxes for free Help (see Tax help) I Income limits, Income Limits Initial amounts for persons under age 65, Initial amounts for persons under age 65. Can i file state taxes for free J Joint returns, Married Persons L Limit on credit, Limit on credit. Can i file state taxes for free Lump-sum payments Accrued annual leave, Payments that are not disability income. Can i file state taxes for free Death benefits paid to surviving spouse or child, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits M Mandatory retirement age, Payments that are not disability income. Can i file state taxes for free Married taxpayers, Married Persons Mentally incompetent persons Sheltered employment for, Sheltered employment. Can i file state taxes for free Missing children Photographs of, Reminders N National Oceanic and Atmospheric Administration Pension, annuity, or disability benefit from, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits Nonresident aliens, Exceptions. Can i file state taxes for free Nontaxable payments, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits O Out of work, Substantial gainful activity. Can i file state taxes for free P Pension or annuity payments Nontaxable by law, Step 2. 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Can i file state taxes for free Social security payments, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits Substantial gainful activity, Substantial gainful activity. Can i file state taxes for free T Tables and figures Figure A, Qualified individual determination, Substantial gainful activity. Can i file state taxes for free Table 1, Income limits, Substantial gainful activity. Can i file state taxes for free , Table 1. Can i file state taxes for free Income Limits Table 2, Initial amounts, Table 2. Can i file state taxes for free Initial Amounts Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help U U. Can i file state taxes for free S. Can i file state taxes for free citizens and resident aliens, U. Can i file state taxes for free S. Can i file state taxes for free Citizen or Resident Alien V VA Form 21-0172 Certification of permanent and total disability, Veterans. Can i file state taxes for free Veterans Certification by VA of permanent and total disability, Veterans. Can i file state taxes for free Exclusion of nontaxable pension or annuity payment or disability benefits, Step 2. Can i file state taxes for free Total Certain Nontaxable Pensions and Benefits Prev  Up     Home   More Online Publications