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How To Amend Your Tax ReturnHow to amend your tax return Some employees may be able to deduct certain work-related expenses. The following facts from the IRS can help you determine which expenses are deductible as an employee business expense. You must be itemizing deductions on IRS Schedule A to qualify. How to amend your tax return Expenses that qualify for an itemized deduction generally include: How to amend your tax return Business travel away from home How to amend your tax return Business use of your car How to amend your tax return Business meals and entertainment How to amend your tax return Travel How to amend your tax return Use of your home How to amend your tax return Education How to amend your tax return Supplies How to amend your tax return Tools How to amend your tax return Miscellaneous expenses How to amend your tax return You must keep records to prove the business expenses you deduct. For general information on recordkeeping, see IRS Publication 552, Recordkeeping for Individuals available on this website, or by calling 1-800-TAX-FORM (800-829-3676). How to amend your tax return If your employer reimburses you under an accountable plan, you should not include the payments in your gross income, and you may not deduct any of the reimbursed amounts. How to amend your tax return An accountable plan must meet three requirements: How to amend your tax return You must have paid or incurred expenses that are deductible while performing services as an employee. How to amend your tax return How to amend your tax return You must adequately account to your employer for these expenses within a reasonable time period. How to amend your tax return How to amend your tax return You must return any excess reimbursement or allowance within a reasonable time period. How to amend your tax return If the plan under which you are reimbursed by your employer is non-accountable, the payments you receive should be included in the wages shown on your Form W-2. You must report the income and itemize your deductions to deduct these expenses. How to amend your tax return Generally, you report unreimbursed expenses on IRS Form 2106 or IRS Form 2106-EZ and attach it to Form 1040. Deductible expenses are then reported on IRS Schedule A, as a miscellaneous itemized deduction subject to a rule that limits your employee business expenses deduction to the amount that exceeds 2 percent of your adjusted gross income. How to amend your tax return For more information see IRS Publication 529, Miscellaneous Deductions, which is available on this website, or by calling 1-800-TAX-FORM (800-829-3676). How to amend your tax return
Unified Combatant Commands (Defense Department)
The Unified Combatant Commands have a variety of strategic responsibilities, and promote effective and efficient cooperation between the various uniformed services.
Contact the Agency or Department
Contact via the Web: Contact the Unified Combatant Commands (Defense Department)
1400 Defense Pentagon
Washington, DC 20301-1400
Phone Number: (703) 571-3343 (Department of Defense)