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Filing A Amended Tax Return

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Filing A Amended Tax Return

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

Filing a amended tax return 3. Filing a amended tax return   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Filing a amended tax return Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Filing a amended tax return Also take credit for the estimated tax you paid for 2013. Filing a amended tax return These credits are subtracted from your total tax. Filing a amended tax return Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Filing a amended tax return If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Filing a amended tax return Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Filing a amended tax return Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Filing a amended tax return Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Filing a amended tax return Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Filing a amended tax return You should receive a separate Form W-2 from each employer you worked for. Filing a amended tax return If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Filing a amended tax return However, your employer must provide or send it to you by January 31, 2014. Filing a amended tax return If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Filing a amended tax return If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Filing a amended tax return If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Filing a amended tax return The phone number for the IRS is listed in chapter 5. Filing a amended tax return You will be asked for the following information. Filing a amended tax return Your name, address, city and state, zip code, and social security number. Filing a amended tax return Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Filing a amended tax return An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Filing a amended tax return The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Filing a amended tax return Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Filing a amended tax return Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Filing a amended tax return In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Filing a amended tax return Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Filing a amended tax return If you file a paper tax return, attach Copy B of Form W-2 to your return. Filing a amended tax return Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Filing a amended tax return If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Filing a amended tax return Report the amounts you won on line 21 of Form 1040. Filing a amended tax return Take credit for the tax withheld on line 62 of Form 1040. Filing a amended tax return If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Filing a amended tax return Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Filing a amended tax return However, you cannot deduct more than the gambling winnings you report on Form 1040. Filing a amended tax return File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Filing a amended tax return The 1099 Series Most forms in the 1099 series are not filed with your return. Filing a amended tax return In general, these forms should be furnished to you by January 31, 2014. Filing a amended tax return Unless instructed to file any of these forms with your return, keep them for your records. Filing a amended tax return There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Filing a amended tax return ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Filing a amended tax return If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Filing a amended tax return See the instructions to these forms for details. Filing a amended tax return Reporting your withholding. Filing a amended tax return   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Filing a amended tax return Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Filing a amended tax return Form 1099-R. Filing a amended tax return   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Filing a amended tax return Do not attach any other Form 1099. Filing a amended tax return Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Filing a amended tax return Call the telephone number or write to the address given for the payer on the form. Filing a amended tax return The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Filing a amended tax return A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Filing a amended tax return In certain situations, you will receive two forms in place of the original incorrect form. Filing a amended tax return This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Filing a amended tax return One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Filing a amended tax return This form will have an “X” in the “CORRECTED” box at the top of the form. Filing a amended tax return The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Filing a amended tax return Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Filing a amended tax return S. Filing a amended tax return Individual Income Tax Return. Filing a amended tax return Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Filing a amended tax return Do not include any amount withheld from your spouse's income. Filing a amended tax return However, different rules may apply if you live in a community property state. Filing a amended tax return Community property states. Filing a amended tax return   The following are community property states. Filing a amended tax return Arizona. Filing a amended tax return California. Filing a amended tax return Idaho. Filing a amended tax return Louisiana. Filing a amended tax return Nevada. Filing a amended tax return New Mexico. Filing a amended tax return Texas. Filing a amended tax return Washington. Filing a amended tax return Wisconsin. Filing a amended tax return Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Filing a amended tax return If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Filing a amended tax return If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Filing a amended tax return   For more information on these rules, and some exceptions, see Publication 555, Community Property. Filing a amended tax return Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Filing a amended tax return Fiscal year withholding. Filing a amended tax return    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Filing a amended tax return You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Filing a amended tax return You will be able to claim credit for that withholding on your return for your next fiscal year. Filing a amended tax return   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Filing a amended tax return   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Filing a amended tax return Add to that the income you received during the rest of your fiscal year. Filing a amended tax return Example. Filing a amended tax return Miles Hanson files his return for a fiscal year ending June 30, 2013. Filing a amended tax return In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Filing a amended tax return His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Filing a amended tax return See Table 3-1 . Filing a amended tax return On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Filing a amended tax return However, he takes credit for all $3,380 that was withheld during 2012. Filing a amended tax return On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Filing a amended tax return On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Filing a amended tax return Table 3-1. Filing a amended tax return Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Filing a amended tax return  2Calendar year (January 1 – December 31). Filing a amended tax return   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Filing a amended tax return   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Filing a amended tax return Backup withholding. Filing a amended tax return   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Filing a amended tax return Example. Filing a amended tax return Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Filing a amended tax return Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Filing a amended tax return Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Filing a amended tax return Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Filing a amended tax return You must use Form 1040 or Form 1040A if you paid estimated tax. Filing a amended tax return You cannot file Form 1040EZ. Filing a amended tax return If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Filing a amended tax return , from the fiduciary. Filing a amended tax return If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Filing a amended tax return On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Filing a amended tax return However, do not include this amount in the total on line 37. Filing a amended tax return Instead, enter the amount on Form 1040, line 63. Filing a amended tax return This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Filing a amended tax return Name changed. Filing a amended tax return   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Filing a amended tax return  The statement should cover payments you made jointly with your spouse as well as any you made separately. Filing a amended tax return   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Filing a amended tax return This prevents delays in processing your return and issuing refunds. Filing a amended tax return It also safeguards your future social security benefits. Filing a amended tax return For more information, call the Social Security Administration at 1-800-772-1213. Filing a amended tax return Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Filing a amended tax return If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Filing a amended tax return One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Filing a amended tax return If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Filing a amended tax return Example. Filing a amended tax return James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Filing a amended tax return They file separate 2013 Forms 1040. Filing a amended tax return James' tax is $4,000 and Evelyn's is $1,000. Filing a amended tax return If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Filing a amended tax return Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Filing a amended tax return The balance, $600 (20% of $3,000), is Evelyn's share. Filing a amended tax return Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Filing a amended tax return If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Filing a amended tax return See Example earlier under Separate Returns. Filing a amended tax return If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Filing a amended tax return If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Filing a amended tax return Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Filing a amended tax return Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Filing a amended tax return In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Filing a amended tax return If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Filing a amended tax return Two or more employers. Filing a amended tax return   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Filing a amended tax return You may be able to claim the excess as a credit against your income tax when you file your return. Filing a amended tax return Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Filing a amended tax return Figure the excess withholding on the appropriate worksheet. Filing a amended tax return    Table 3-2. Filing a amended tax return Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Filing a amended tax return 2% $7,049. Filing a amended tax return 40 Tier 1 RRTA $113,700 6. Filing a amended tax return 2% $7,049. Filing a amended tax return 40 Tier 2 RRTA $84,300 4. Filing a amended tax return 4% $3,709. Filing a amended tax return 20 Joint returns. Filing a amended tax return   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Filing a amended tax return Note. Filing a amended tax return All wages are subject to Medicare tax withholding. Filing a amended tax return Employer's error. Filing a amended tax return   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Filing a amended tax return If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Filing a amended tax return File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Filing a amended tax return Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Filing a amended tax return Note. Filing a amended tax return If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Filing a amended tax return Where to claim credit for excess social security withholding. Filing a amended tax return   If you file Form 1040, enter the excess on line 69. Filing a amended tax return   If you file Form 1040A, include the excess in the total on line 41. Filing a amended tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. Filing a amended tax return   You cannot claim excess social security tax withholding on Form 1040EZ. Filing a amended tax return Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Filing a amended tax return Where to claim credit for excess tier 1 RRTA withholding. Filing a amended tax return   If you file Form 1040, enter the excess on line 69. Filing a amended tax return   If you file Form 1040A, include the excess in the total on line 41. Filing a amended tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. Filing a amended tax return   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Filing a amended tax return How to claim refund of excess tier 2 RRTA. Filing a amended tax return   To claim a refund of tier 2 tax, use Form 843. Filing a amended tax return Be sure to attach a copy of all of your Forms W-2. Filing a amended tax return   See Worksheet 3-3 and the Instructions for Form 843, for more details. Filing a amended tax return Worksheet 3-1. Filing a amended tax return Excess Social Security—Nonrailroad Employees 1. Filing a amended tax return Add all social security tax withheld (but not more than  $7,049. Filing a amended tax return 40 for each employer). Filing a amended tax return This tax should be shown  in box 4 of your Forms W-2. Filing a amended tax return Enter the total here 1. Filing a amended tax return   2. Filing a amended tax return Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Filing a amended tax return   3. Filing a amended tax return Add lines 1 and 2. Filing a amended tax return If $7,049. Filing a amended tax return 40 or less, stop here. Filing a amended tax return You cannot claim the credit 3. Filing a amended tax return   4. Filing a amended tax return Social security limit 4. Filing a amended tax return $7,049. Filing a amended tax return 40 5. Filing a amended tax return Excess. Filing a amended tax return Subtract line 4 from line 3 5. Filing a amended tax return   Worksheet 3-2. Filing a amended tax return Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Filing a amended tax return Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Filing a amended tax return 40 for each employer). Filing a amended tax return Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Filing a amended tax return Enter the total here 1. Filing a amended tax return   2. Filing a amended tax return Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Filing a amended tax return   3. Filing a amended tax return Add lines 1 and 2. Filing a amended tax return If $7,049. Filing a amended tax return 40 or less, stop here. Filing a amended tax return You cannot claim the credit 3. Filing a amended tax return   4. Filing a amended tax return Social security and tier 1 RRTA tax limit 4. Filing a amended tax return $7,049. Filing a amended tax return 40 5. Filing a amended tax return Excess. Filing a amended tax return Subtract line 4 from line 3 5. Filing a amended tax return   Worksheet 3-3. Filing a amended tax return Excess Tier 2 RRTA—Railroad Employees 1. Filing a amended tax return Add all tier 2 RRTA tax withheld (but not more than $3,709. Filing a amended tax return 20 for each employer). Filing a amended tax return Box 14 of your Forms W-2 should show tier 2 RRTA tax. Filing a amended tax return Enter the total here 1. Filing a amended tax return   2. Filing a amended tax return Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Filing a amended tax return   3. Filing a amended tax return Add lines 1 and 2. Filing a amended tax return If $3,709. Filing a amended tax return 20 or less, stop here. Filing a amended tax return You cannot claim the credit. Filing a amended tax return 3. Filing a amended tax return   4. Filing a amended tax return Tier 2 RRTA tax limit 4. Filing a amended tax return $3,709. Filing a amended tax return 20 5. Filing a amended tax return Excess. Filing a amended tax return Subtract line 4 from line 3. Filing a amended tax return 5. Filing a amended tax return   Prev  Up  Next   Home   More Online Publications