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H&r Block Free State Tax E File

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H&r Block Free State Tax E File

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

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Page Last Reviewed or Updated: 09-Sep-2013

The H&r Block Free State Tax E File

H&r block free state tax e file 35. H&r block free state tax e file   Créditos Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados Introduction Para 2013, hay dos créditos tributarios para personas que paguen gastos de enseñanza superior (postsecundaria). H&r block free state tax e file Éstos son: El crédito tributario de oportunidad para los estadounidenses y El crédito vitalicio por aprendizaje. H&r block free state tax e file Este capítulo explica en términos generales estos créditos tributarios por estudios. H&r block free state tax e file Para obtener la información detallada que necesitará para reclamar cualquiera de los créditos, y para ver ejemplos aclaratorios, consulte los capítulos 2 y 3 de la Publicación 970, Tax Benefits for Education (Beneficios tributarios por estudios), en inglés. H&r block free state tax e file ¿Puede reclamar más de un crédito por estudios este año?   Puede escoger sólo uno de los créditos por cada estudiante por cada año. H&r block free state tax e file Por ejemplo, si reclama el crédito tributario de oportunidad para los estadounidenses por un hijo en su declaración de impuestos de 2013, no puede tomar el crédito vitalicio por aprendizaje para 2013 si se trata del mismo hijo. H&r block free state tax e file   Si reúne los requisitos del crédito tributario de oportunidad para los estadounidenses y también del crédito vitalicio por aprendizaje por el mismo estudiante durante el mismo año, puede reclamar sólo uno de los dos créditos, pero no ambos. H&r block free state tax e file   Si paga gastos de estudios calificados por más de un estudiante durante el mismo año, puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje basado por cada estudiante y por año. H&r block free state tax e file Esto quiere decir que, por ejemplo, puede reclamar el crédito tributario de oportunidad para los estadounidenses por un estudiante y el crédito vitalicio por aprendizaje por otro estudiante en el mismo año. H&r block free state tax e file    Tabla 35-1. H&r block free state tax e file Comparación de los Créditos Tributarios por Estudios Precaución: Puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje en la misma declaración —pero no por el mismo estudiante. H&r block free state tax e file   Crédito tributario de oportunidad para los estadounidenses Crédito vitalicio por aprendizaje Crédito máximo Un crédito de hasta $2,500 por cada estudiante que reúne los requisitos Un crédito de hasta $2,000 por cada declaración Límite a los ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) $180,000 si es casado que presenta una declaración conjunta;  $90,000 si es soltero, cabeza de familia o viudo que reúne los requisitos $127,000 si es casado que presenta una declaración conjunta;  $63,000 si es soltero, cabeza de familia o viudo que reúne los requisitos Reembolsable o no reembolsable El 40% del crédito podría ser reembolsable El monto del crédito está limitado al monto de impuestos que tiene que pagar sobre sus ingresos sujetos a impuestos Número de años de enseñanza postsecundaria Disponible SÓLO si el estudiante no ha completado los 4 primeros años de enseñanza postsecundaria antes de 2013 Disponible para todo año de enseñanza postsecundaria y cursos para adquirir o mejorar aptitudes en el trabajo Número de años tributarios por los cuales se ofrece el crédito Disponible SÓLO por 4 años por cada estudiante que reúna los requisitos (incluido todo año en el que se haya reclamado el crédito Hope) Disponible por un número ilimitado de años Tipo de programa académico requerido El estudiante tiene que estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado El estudiante no necesita estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado Número de cursos El estudiante tiene que estar matriculado a medio tiempo como mínimo durante al menos un período académico que haya comenzado en el transcurso del año tributario Disponible para uno o más cursos Fallo condenatorio por delito grave de drogas Si para el fin de 2013 no consta fallo condenatorio alguno al estudiante por delito grave de poseer o distribuir drogas Fallos condenatorios por delito grave de drogas no hacen que el estudiante no reúna los requisitos Gastos que reúnen los requisitos Costos de matrícula y gastos de inscripción obligatorios y todos los materiales relacionados con un curso que necesita el estudiante, tanto si son comprados o no en la institución como condición de inscripción o asistencia Costos de matrícula y gastos de inscripción obligatorios (incluidas cantidades que tienen que pagarse a la institución por textos, materiales y equipo relacionados con un curso) Pagos por períodos académicos Pagos efectuados en 2013 para períodos académicos que se iniciaron en 2013 y en los tres primeros meses de 2014 Diferencias entre el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje. H&r block free state tax e file   Existen varias diferencias entre estos dos créditos. H&r block free state tax e file Estas diferencias se resumen en la Tabla 35-1, más adelante. H&r block free state tax e file Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) (Créditos tributarios por estudios (crédito tributario de oportunidad para los estadounidenses y crédito vitalicio por aprendizaje)), en inglés ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Tal vez pueda reclamar un crédito tributario por estudios si usted, su cónyuge o un dependiente reclamado en su declaración de impuestos era estudiante matriculado en, o asistió a, una institución de enseñanza superior que reúne los requisitos. H&r block free state tax e file Los créditos se basan en la cantidad de gastos de estudios calificados que hayan sido pagados a nombre del estudiante en 2013 por períodos académicos que comenzaron en 2013 y en los primeros tres meses de 2014. H&r block free state tax e file Por ejemplo, si pagó $1,500 en diciembre de 2013 por una matrícula calificada por el semestre de primavera de 2014 que comience en enero de 2014, tal vez pueda usar los $1,500 en el cálculo del (de los) crédito(s) para 2013. H&r block free state tax e file Período académico. H&r block free state tax e file   Un período académico abarca un semestre, trimestre, cuatrimestre u otro período de estudios (como un curso de escuela de verano) según lo determine de manera razonable una institución de enseñanza superior. H&r block free state tax e file En el caso de una institución de enseñanza superior que no tenga períodos académicos sino horas de crédito u horas de reloj, cada período de pago se puede considerar período académico. H&r block free state tax e file Institución de enseñanza superior que reúne los requisitos. H&r block free state tax e file   Una “institución de enseñanza superior que reúne los requisitos” es todo colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante administrado por el Departamento de Educación de los Estados Unidos. H&r block free state tax e file Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas, sin fines de lucro y las privadas con fines de lucro. H&r block free state tax e file La institución de enseñanza superior debe poder indicarle si reúne los requisitos. H&r block free state tax e file   Determinadas instituciones de enseñanza superior ubicadas en el extranjero participan también en los programas de Federal Student Aid (Asistencia Financiera al Estudiante o FSA, por sus siglas en inglés) del Departamento de Educación de los Estados Unidos. H&r block free state tax e file ¿Quién puede reclamar los gastos de un dependiente?   Si una persona reclama al estudiante como dependiente y se permite una deducción por aquel estudiante en la declaración de dicha persona, se considera que esa persona ha pagado todos los gastos de estudios calificados del estudiante. H&r block free state tax e file Por lo tanto, sólo esa persona puede reclamar un crédito por estudios en nombre del estudiante. H&r block free state tax e file Si un estudiante no es reclamado como dependiente en la declaración de impuestos de otra persona, sólo el estudiante puede reclamar un crédito. H&r block free state tax e file Gastos pagados por un tercero. H&r block free state tax e file   Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. H&r block free state tax e file Sin embargo, los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos, se tratan como si hubiesen sido pagados por usted. H&r block free state tax e file Por lo tanto, a usted se le trata como si hubiese pagado los gastos que fueron pagados por el tercero. H&r block free state tax e file Para más información y para ver un ejemplo, vea Who can Claim a Dependent's Expenses (¿Quién puede reclamar los gastos de un dependiente?) en el capítulo 2 ó 3 de la Publicación 970, en inglés. H&r block free state tax e file ¿Quién no puede reclamar el crédito?   No puede tomar un crédito tributario por estudios si alguna de las siguientes situaciones le corresponde: Usted es reclamado como dependiente en la declaración de impuestos de otra persona, como la de sus padres. H&r block free state tax e file Su estado civil para efectos de la declaración es casado que presenta una declaración por separado. H&r block free state tax e file Usted (o su cónyuge) fue extranjero no residente durante cualquier parte de 2013 y no optó por ser tratado como extranjero residente para fines tributarios. H&r block free state tax e file Sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) es uno de los siguientes: Crédito tributario de oportunidad para los estadounidenses: $180,000 o más si es casado que presenta la declaración conjunta, o $90,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. H&r block free state tax e file Crédito vitalicio por aprendizaje: $127,000 o más si es casado que presenta la declaración conjunta, o $63,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. H&r block free state tax e file   Por lo general, su MAGI es la cantidad de la línea 38 de su Formulario 1040 o la línea 22 del Formulario 1040A. H&r block free state tax e file No obstante, si presenta el Formulario 2555, 2555-EZ o 4563 o si excluye ingresos de fuentes dentro de Puerto Rico, sume la cantidad excluida del ingreso a la cantidad en la línea 38 de su Formulario 1040 o de la línea 22 del Formulario 1040A. H&r block free state tax e file Para más detalles, vea la Publicación 970, en inglés. H&r block free state tax e file   La Figura 35-A podría ser útil al momento de determinar si puede reclamar un crédito tributario por estudios en su declaración de impuestos. H&r block free state tax e file    El crédito tributario de oportunidad para los estadounidenses siempre será mayor que o igual al crédito vitalicio por aprendizaje para todo estudiante que reúna los requisitos para ambos créditos. H&r block free state tax e file Sin embargo, si no se cumplen todos los requisitos correspondientes al crédito tributario de oportunidad para los estadounidenses enumerados anteriormente en la Tabla 35-1, usted no puede reclamar dicho crédito en base de este estudiante. H&r block free state tax e file En lugar de ello, quizás podría reclamar el crédito vitalicio por aprendizaje por una parte o la totalidad de los gastos de estudios calificados de dicho estudiante. H&r block free state tax e file Para obtener información sobre otros beneficios relacionados con los estudios, vea la Publicación 970, en inglés. H&r block free state tax e file Gastos de Estudios Calificados Generalmente, se considera que los gastos de estudios calificados son cantidades pagadas en 2013 por matrícula y gastos escolares obligatorios para matricularse en un curso o asistir al mismo en una institución de enseñanza superior. H&r block free state tax e file No importa si los gastos fueron pagados en efectivo, por cheque, con tarjeta de crédito o débito, o con préstamos. H&r block free state tax e file Sólo reúnen los requisitos ciertos gastos por libros, materiales y equipos relacionados con un curso: Crédito tributario de oportunidad para los estadounidenses: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos necesarios para cursos de un programa de estudios, ya sea o no que se compren estos materiales en la institución de enseñanza como condición para matricularse o asistir a tales cursos. H&r block free state tax e file Crédito vitalicio por aprendizaje: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos sólo si se tienen que pagar a la institución como condición para matricularse o asistir a cursos. H&r block free state tax e file Los gastos de estudios calificados incluyen cuotas no académicas, tales como cuotas por actividades estudiantiles, cuotas por actividades deportivas u otros gastos no relacionados con el curso de instrucción, sólo si la cuota tiene que pagarse a la institución como condición de inscripción o asistencia. H&r block free state tax e file Sin embargo, las cuotas por gastos personales (descritos a continuación) nunca se consideran gastos de estudios calificados. H&r block free state tax e file Los gastos de estudios calificados no incluyen cantidades pagadas por: Gastos personales. H&r block free state tax e file Éstos incluyen gastos de alojamiento y comida, seguros, gastos médicos (incluyendo las cuotas de servicios de salud para estudiantes), transporte y otros gastos personales similares o de familia. H&r block free state tax e file Todo curso u otros estudios que se relacionen con deportes, juegos o pasatiempos o todo curso sin crédito académico, a menos que dicho curso o dichos estudios formen parte del programa de estudios para obtener un título del estudiante o (sólo en el caso del crédito vitalicio por aprendizaje) ayude al estudiante a adquirir o mejorar aptitudes en el trabajo. H&r block free state tax e file Usted debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés, de la institución que informa cualesquiera de los pagos recibidos en 2013 (encasillado 1) o las cantidades facturadas en 2013 (encasillado 2). H&r block free state tax e file Sin embargo, la cantidad pagada (o tratada como pagada) puede ser distinta a la cantidad en el encasillado 1 ó 2 del Formulario 1098-T. H&r block free state tax e file Al completar el Formulario 8863, en inglés, utilice sólo las cantidades que realmente pagó (además de cualquier otra cantidad tratada como pagada) en 2013, reducida cuando sea necesario, como se describe en Ajustes a los Gastos de Estudios Calificados , más adelante. H&r block free state tax e file Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. H&r block free state tax e file Los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos se tratan como si hubiesen sido pagados por usted. H&r block free state tax e file Al calcular los créditos tributarios por estudios, si usted o el estudiante toman una deducción por gastos de enseñanza superior, tal como en el Anexo A o C (Formulario 1040), no pueden utilizar esos gastos como gastos de estudios calificados. H&r block free state tax e file Los gastos de estudios calificados para cualquier período académico tienen que ser reducidos por toda ayuda económica de estudios exenta de los impuestos asignable a dicho período académico. H&r block free state tax e file Vea Ajustes a los Gastos de Estudios Calificados , más adelante. H&r block free state tax e file Gastos pagados por adelantado. H&r block free state tax e file   Los gastos de estudios calificados pagados en 2013 para un período académico que comienza en los primeros tres meses de 2014 se pueden utilizar sólo en el cálculo del crédito por estudios de 2013. H&r block free state tax e file Vea Período académico , anteriormente. H&r block free state tax e file Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo del crédito por estudios sólo para 2013 (si reúne todos los otros requisitos). H&r block free state tax e file No puede utilizar cantidad alguna que haya pagado en 2012 ó 2014 para calcular su(s) crédito(s) tributario(s) por estudios de 2013. H&r block free state tax e file Gastos pagados con un préstamo. H&r block free state tax e file   Puede reclamar un crédito por estudios en el caso de gastos de estudios calificados que haya pagado con un préstamo. H&r block free state tax e file Utilice los gastos para calcular el crédito tributario por estudios correspondiente al año en que se paguen los gastos y no al año en el que se pague el préstamo. H&r block free state tax e file Trate los pagos del préstamo enviados directamente a la institución de enseñanza superior como si se hubiesen pagado en la fecha en que dicha institución abone los pagos a la cuenta del estudiante. H&r block free state tax e file Si el estudiante se retira de uno o más cursos. H&r block free state tax e file   Puede reclamar un crédito tributario por estudios en el caso de gastos de estudios calificados que no se le devuelvan al estudiante si el estudiante se retira de uno o más cursos. H&r block free state tax e file No se Permite Beneficio Doble No se permite hacer lo siguiente: Deducir gastos de enseñanza superior en su declaración de impuestos sobre los ingresos (por ejemplo, un gasto de negocio) y reclamar también un crédito por estudios basándose en dichos gastos. H&r block free state tax e file Reclamar más de un (1) crédito tributario por estudios basándose en los mismos gastos de estudios calificados. H&r block free state tax e file Reclamar un crédito por estudios basándose en los mismos gastos utilizados para calcular la parte exenta del impuesto de distribuciones de una cuenta de ahorros para estudios Coverdell (Coverdell ESA, por su abreviatura en inglés) o un programa de matrícula calificada (QTP, por sus siglas en inglés). H&r block free state tax e file Reclamar un crédito basándose en gastos de estudios calificados que hayan sido pagados con ayuda para estudios, tal como una beca o subvención o ayuda provista por el empleador, libres de impuestos. H&r block free state tax e file Vea Ajustes a los Gastos de Estudios Calificados, a continuación. H&r block free state tax e file Ajustes a los Gastos de Estudios Calificados Para cada estudiante, se tiene que restar los gastos de estudios calificados, pagados en 2013, por o en nombre de dicho estudiante bajo las siguientes reglas. H&r block free state tax e file El resultado es la cantidad ajustada en gastos de estudios calificados por cada estudiante. H&r block free state tax e file Ayuda económica para estudios exenta de impuestos. H&r block free state tax e file   Si en 2013 recibió ayuda económica para estudios que está exenta de impuestos, reste la cantidad de la ayuda económica para estudios exenta de impuestos asignable para cada período académico de la cantidad de gastos de estudios calificados para cada período académico. H&r block free state tax e file Vea Período académico , anteriormente. H&r block free state tax e file   La ayuda económica para estudios exenta de impuestos incluye: Partes no sujetas a impuestos de becas de estudios y becas de investigación (vea el capítulo 12 de esta publicación y el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de ayuda económica para estudios provista por el empleador (vea la Publicación 970, en inglés), Ayuda económica para estudios para veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no sujeto a impuestos (libre de impuestos) (que no sean regalos ni herencias) recibido como ayuda económica para estudios. H&r block free state tax e file   Por lo general, toda beca de estudios o de investigación es tratada como una ayuda económica para estudios exenta de impuestos. H&r block free state tax e file Sin embargo, una beca de estudios o de investigación no será tratada como dicha ayuda al punto de que el estudiante la incluye como ingreso bruto (si el estudiante tiene que presentar una declaración de impuestos) para el año en que reciba la beca de estudios o de investigación y le corresponde uno de los siguientes: La beca de estudios o de investigación (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés, o La beca de estudios o de investigación (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. H&r block free state tax e file Podría aumentar el valor combinado del crédito tributario por estudios y cierta ayuda económica para estudios si el estudiante incluye alguna o toda ayuda económica para estudios del ingreso en el año en que recibió dicha ayuda. H&r block free state tax e file Para detalles, vea Adjustments of Qualified Education Expenses (Ajustes a los gastos de estudios calificados) en los capítulos 2 y 3 de la Publicación 970, en inglés. H&r block free state tax e file Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 podría ser tratada como un reembolso de gastos de estudios calificados que se pagaron en 2013. H&r block free state tax e file Esta ayuda económica para estudios exenta de impuestos es toda ayuda económica para estudios exenta de impuestos que usted o cualquier otro ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matrícula de una institución de enseñanza superior que reúne los requisitos durante 2013). H&r block free state tax e file Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 pero antes de que presente su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. H&r block free state tax e file Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 y después que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después que presenta su declaración de impuestos sobre los ingresos, más adelante. H&r block free state tax e file Reembolsos. H&r block free state tax e file   Un reembolso de gastos de estudios calificados puede reducir gastos de estudios calificados por el año tributable o puede requerir que recupere (reintegre) el crédito tributario por estudios que reclamó en un año anterior. H&r block free state tax e file Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. H&r block free state tax e file Vea Ayuda económica para estudios exenta de impuestos, anteriormente. H&r block free state tax e file Reembolsos recibidos en 2013. H&r block free state tax e file   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y reste todos los reembolsos de esos gastos recibidos de la institución de enseñanza superior que reúne los requisitos durante 2013. H&r block free state tax e file Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. H&r block free state tax e file   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagado en nombre de un estudiante en 2013 y el reembolso es recibido antes de que presente su declaración de impuestos sobre los ingresos de 2013, reste la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. H&r block free state tax e file Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. H&r block free state tax e file   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, podría verse obligado a reintegrar parte o todo el crédito tributario por estudios que reclamó. H&r block free state tax e file Vea Recuperar (reintegrar) el crédito, a continuación. H&r block free state tax e file Recuperar (reintegrar) el crédito. H&r block free state tax e file   Si después de haber presentado su declaración de impuestos sobre los ingresos de 2013, recibe alguna ayuda económica para estudios exenta de impuestos o cualquier reembolso correspondiente a gastos de estudios calificados que haya pagado en 2013, tiene que recuperar (reintegrar) todo crédito en exceso. H&r block free state tax e file Cuando se vuelve a calcular la cantidad de gastos de estudios calificados ajustados de 2013, reste de dichos gastos la cantidad de la ayuda económica para estudios exenta de impuestos o el (los) reembolso(s) que haya recibido. H&r block free state tax e file Entonces se calcula nuevamente su(s) crédito(s) tributario(s) por estudios de 2013 y se calcula la cantidad por la cual su impuesto adeudado de 2013 hubiera aumentado si hubiese reclamado dicho(s) crédito(s) nuevamente calculado(s). H&r block free state tax e file Incluya esa cantidad como un impuesto adicional para el año en que la ayuda económica o el reembolso fueron recibidos. H&r block free state tax e file Ejemplo. H&r block free state tax e file   Usted pagó $8,000 por matrícula y gastos escolares de su hijo en diciembre de 2013 por el semestre de primavera que comienza en enero de 2014. H&r block free state tax e file Usted presentó su declaración de impuestos de 2013 el 3 de febrero de 2014 y reclamó un crédito vitalicio por aprendizaje de $1,600 ($8,000 de gastos de estudios calificados multiplicado por 0. H&r block free state tax e file 20). H&r block free state tax e file Usted no reclamó otros créditos tributarios. H&r block free state tax e file Después de haber presentado su declaración, su hijo se retiró de dos cursos y usted recibió un reembolso de $1,400. H&r block free state tax e file Tiene que volver a calcular su crédito vitalicio por aprendizaje de 2013 usando $6,600 ($1,400 del reembolso que se resta de los gastos de estudios calificados de $8,000). H&r block free state tax e file El crédito nuevamente calculado es $1,320 y su impuesto adeudado aumentó por $280. H&r block free state tax e file Tiene que incluir el resultado de $280 (lo que queda después de que haya restado $1,320 (el crédito nuevamente calculado) de $1,600 (el crédito que había reclamado originalmente)) como un impuesto adicional en su declaración de impuestos sobre los ingresos de 2014. H&r block free state tax e file Para determinar en dónde incluir dicho impuesto adicional, vea las instrucciones de su declaración de impuestos sobre los ingresos de 2014. H&r block free state tax e file    Si también paga gastos de estudios calificados en 2014 para un período académico que comienza en los primeros tres meses de 2014 y recibe ayuda económica para estudios exenta de impuestos o un reembolso como se explicó anteriormente, usted puede escoger reducir sus gastos de estudios calificados para el 2014 en vez de reducir sus gastos para 2013. H&r block free state tax e file Cantidades que no reducen los gastos de estudios calificados. H&r block free state tax e file   No reste de los gastos de estudios calificados las cantidades pagadas con fondos que el estudiante reciba como: Pagos por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. H&r block free state tax e file   No reste de los gastos de estudios calificados ninguna beca de estudios o beca de investigación reclamada como ingresos en la declaración de ingresos del estudiante en las siguientes situaciones: El uso del dinero está limitado, por los términos de la beca de estudios o de investigación, a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados, como se definen en el capítulo 1 de la Publicación 970, en inglés. H&r block free state tax e file El uso del dinero no está limitado. H&r block free state tax e file   Para ver ejemplos, consulte el capítulo 2 de la Publicación 970, en inglés. H&r block free state tax e file Please click here for the text description of the image. H&r block free state tax e file Figura 35-A ¿Puede usted reclamar el crédito por Estudios para 2013? Prev  Up  Next   Home   More Online Publications