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H&r Block Advantage E File

H&r block advantage e file Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). H&r block advantage e file However, you can still choose to use the previous carryback period. H&r block advantage e file You also can choose not to carry back an NOL and only carry it forward. H&r block advantage e file Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. H&r block advantage e file The instructions for this form will be revised to reflect the new law. H&r block advantage e file Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. H&r block advantage e file A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. H&r block advantage e file Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. H&r block advantage e file Other 2001 Changes Other changes are discussed in the following chapters. H&r block advantage e file Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. H&r block advantage e file You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). H&r block advantage e file This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. H&r block advantage e file Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. H&r block advantage e file Eligible educator. H&r block advantage e file   You are an eligible educator if, for the tax year, you meet the following requirements. H&r block advantage e file You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. H&r block advantage e file You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. H&r block advantage e file Qualified expenses. H&r block advantage e file   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. H&r block advantage e file For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. H&r block advantage e file   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. H&r block advantage e file The interest on qualified U. H&r block advantage e file S. H&r block advantage e file savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. H&r block advantage e file Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. H&r block advantage e file This provision, as it applies to the AMT, was originally scheduled to expire after 2001. H&r block advantage e file Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. H&r block advantage e file Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. H&r block advantage e file Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. H&r block advantage e file Before 2003, the amounts were $200 and $400. H&r block advantage e file The same rule applies for the exclusion of employer-provided dependent care benefits. H&r block advantage e file For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. H&r block advantage e file Prev  Up  Next   Home   More Online Publications
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The H&r Block Advantage E File

H&r block advantage e file Part Two -   Excise Taxes Other Than Fuel Taxes Table of Contents 3. H&r block advantage e file   Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. H&r block advantage e file   Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. H&r block advantage e file Private communication service. H&r block advantage e file Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. H&r block advantage e file   Manufacturers TaxesImporter. H&r block advantage e file Use considered sale. H&r block advantage e file Lease considered sale. H&r block advantage e file Bonus goods. H&r block advantage e file Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. H&r block advantage e file Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. H&r block advantage e file CoalExported. H&r block advantage e file Taxable TiresQualifying intercity or local bus. H&r block advantage e file Qualifying school bus. H&r block advantage e file Gas Guzzler TaxVehicles not subject to tax. H&r block advantage e file Imported automobiles. H&r block advantage e file VaccinesConditions to allowance. H&r block advantage e file Taxable Medical Devices 6. H&r block advantage e file   Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. H&r block advantage e file Vehicles not considered highway vehicles. H&r block advantage e file Idling reduction device. H&r block advantage e file Separate purchase. H&r block advantage e file Leases. H&r block advantage e file Exported vehicle. H&r block advantage e file Tax on resale of tax-paid trailers and semitrailers. H&r block advantage e file Use treated as sale. H&r block advantage e file Sale. H&r block advantage e file Long-term lease. H&r block advantage e file Short-term lease. H&r block advantage e file Related person. H&r block advantage e file Exclusions from tax base. H&r block advantage e file Sales not at arm's length. H&r block advantage e file Installment sales. H&r block advantage e file Repairs and modifications. H&r block advantage e file Further manufacture. H&r block advantage e file Rail trailers and rail vans. H&r block advantage e file Parts and accessories. H&r block advantage e file Trash containers. H&r block advantage e file House trailers. H&r block advantage e file Camper coaches or bodies for self-propelled mobile homes. H&r block advantage e file Farm feed, seed, and fertilizer equipment. H&r block advantage e file Ambulances and hearses. H&r block advantage e file Truck-tractors. H&r block advantage e file Concrete mixers. H&r block advantage e file Registration requirement. H&r block advantage e file Further manufacture. H&r block advantage e file 7. H&r block advantage e file   Ship Passenger Tax 8. H&r block advantage e file   Foreign Insurance TaxesPremium. H&r block advantage e file 9. H&r block advantage e file   Obligations Not in Registered Form 10. H&r block advantage e file   Indoor Tanning Services Tax 11. H&r block advantage e file   Patient-Centered Outcomes Research Fee Prev  Up  Next   Home   More Online Publications