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Free State Tax Filing 2014Free state tax filing 2014 Some employees may be able to deduct certain work-related expenses. The following facts from the IRS can help you determine which expenses are deductible as an employee business expense. You must be itemizing deductions on IRS Schedule A to qualify. Free state tax filing 2014 Expenses that qualify for an itemized deduction generally include: Free state tax filing 2014 Business travel away from home Free state tax filing 2014 Business use of your car Free state tax filing 2014 Business meals and entertainment Free state tax filing 2014 Travel Free state tax filing 2014 Use of your home Free state tax filing 2014 Education Free state tax filing 2014 Supplies Free state tax filing 2014 Tools Free state tax filing 2014 Miscellaneous expenses Free state tax filing 2014 You must keep records to prove the business expenses you deduct. For general information on recordkeeping, see IRS Publication 552, Recordkeeping for Individuals available on this website, or by calling 1-800-TAX-FORM (800-829-3676). Free state tax filing 2014 If your employer reimburses you under an accountable plan, you should not include the payments in your gross income, and you may not deduct any of the reimbursed amounts. Free state tax filing 2014 An accountable plan must meet three requirements: Free state tax filing 2014 You must have paid or incurred expenses that are deductible while performing services as an employee. Free state tax filing 2014 Free state tax filing 2014 You must adequately account to your employer for these expenses within a reasonable time period. Free state tax filing 2014 Free state tax filing 2014 You must return any excess reimbursement or allowance within a reasonable time period. Free state tax filing 2014 If the plan under which you are reimbursed by your employer is non-accountable, the payments you receive should be included in the wages shown on your Form W-2. You must report the income and itemize your deductions to deduct these expenses. Free state tax filing 2014 Generally, you report unreimbursed expenses on IRS Form 2106 or IRS Form 2106-EZ and attach it to Form 1040. Deductible expenses are then reported on IRS Schedule A, as a miscellaneous itemized deduction subject to a rule that limits your employee business expenses deduction to the amount that exceeds 2 percent of your adjusted gross income. Free state tax filing 2014 For more information see IRS Publication 529, Miscellaneous Deductions, which is available on this website, or by calling 1-800-TAX-FORM (800-829-3676). Free state tax filing 2014
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