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State income tax address 28. State income tax address   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. State income tax address  The 2013 rate for business use of a vehicle is 56½ cents per mile. State income tax address Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). State income tax address You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. State income tax address This chapter covers the following topics. State income tax address Deductions subject to the 2% limit. State income tax address Deductions not subject to the 2% limit. State income tax address Expenses you cannot deduct. State income tax address You must keep records to verify your deductions. State income tax address You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. State income tax address For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. State income tax address Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). State income tax address You can claim the amount of expenses that is more than 2% of your adjusted gross income. State income tax address You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. State income tax address Your adjusted gross income is the amount on Form 1040, line 38. State income tax address Generally, you apply the 2% limit after you apply any other deduction limit. State income tax address For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. State income tax address Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). State income tax address Unreimbursed employee expenses (line 21). State income tax address Tax preparation fees (line 22). State income tax address Other expenses (line 23). State income tax address Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, 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. State income tax address An expense is ordinary if it is common and accepted in your trade, business, or profession. State income tax address An expense is necessary if it is appropriate and helpful to your business. State income tax address An expense does not have to be required to be considered necessary. State income tax address Examples of unreimbursed employee expenses are listed next. State income tax address The list is followed by discussions of additional unreimbursed employee expenses. State income tax address Business bad debt of an employee. State income tax address Education that is work related. State income tax address (See chapter 27. State income tax address ) Legal fees related to your job. State income tax address Licenses and regulatory fees. State income tax address Malpractice insurance premiums. State income tax address Medical examinations required by an employer. State income tax address Occupational taxes. State income tax address Passport for a business trip. State income tax address Subscriptions to professional journals and trade magazines related to your work. State income tax address Travel, transportation, entertainment, and gifts related to your work. State income tax address (See chapter 26. State income tax address ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. State income tax address Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. State income tax address 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. State income tax address For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. State income tax address 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. State income tax address Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. State income tax address Lobbying and political activities. State income tax address   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. State income tax address See Dues used for lobbying under Nondeductible Expenses, later. State income tax address 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. State income tax address If you file Form 1040A, you can deduct these expenses on line 16. State income tax address If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. State income tax address However, neither spouse can deduct more than $250 of his or her qualified expenses. State income tax address 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. State income tax address 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. State income tax address The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. State income tax address See Publication 587 for more detailed information and a worksheet. State income tax address 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. State income tax address 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. State income tax address Employment and outplacement agency fees. State income tax address   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. State income tax address Employer pays you back. State income tax address   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. State income tax address (See Recoveries in chapter 12. State income tax address ) Employer pays the employment agency. State income tax address   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. State income tax address Résumé. State income tax address   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. State income tax address Travel and transportation expenses. State income tax address   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. State income tax address You can deduct the travel expenses if the trip is primarily to look for a new job. State income tax address 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. State income tax address   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. State income tax address   You can choose to use the standard mileage rate to figure your car expenses. State income tax address The 2013 rate for business use of a vehicle is 56½ cents per mile. State income tax address See chapter 26 for more information. State income tax address 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. State income tax address 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. State income tax address 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. State income tax address 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. State income tax address 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. State income tax address Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. State income tax address 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. State income tax address However, you cannot deduct the cost of travel as a form of education. State income tax address 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. State income tax address You can depreciate the cost of tools that have a useful life substantially beyond the tax year. State income tax address For more information about depreciation, see Publication 946. State income tax address Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. State income tax address You can also deduct assessments for benefit payments to unemployed union members. State income tax address However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. State income tax address Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. State income tax address You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. State income tax address See Lobbying Expenses under Nondeductible Expenses, later. State income tax address Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. State income tax address You must wear them as a condition of your employment. State income tax address The clothes are not suitable for everyday wear. State income tax address It is not enough that you wear distinctive clothing. State income tax address The clothing must be specifically required by your employer. State income tax address Nor is it enough that you do not, in fact, wear your work clothes away from work. State income tax address The clothing must not be suitable for taking the place of your regular clothing. State income tax address 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. State income tax address ). State income tax address Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. State income tax address 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. State income tax address Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. State income tax address Protective clothing. State income tax address   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. State income tax address   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. State income tax address Military uniforms. State income tax address   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. State income tax address 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. State income tax address In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. State income tax address   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. State income tax address   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. State income tax address Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. State income tax address Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. State income tax address These fees include the cost of tax preparation software programs and tax publications. State income tax address They also include any fee you paid for electronic filing of your return. State income tax address Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. State income tax address On Schedule A (Form 1040), line 23, you can deduct 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. State income tax address You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. State income tax address Some of these other expenses are explained in the following discussions. State income tax address If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. State income tax address Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. State income tax address 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. State income tax address First report the loss in Section B of Form 4684, Casualties and Thefts. State income tax address You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. State income tax address 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. State income tax address For other casualty and theft losses, see chapter 25. State income tax address 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. State income tax address 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. State income tax address The fees are deductible in the year paid. State income tax address 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). State income tax address You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. State income tax address But if you work as an employee and also use the computer in that work, see Publication 946. State income tax address 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. State income tax address Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. State income tax address 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. State income tax address For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. State income tax address 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. State income tax address But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. State income tax address You must add the fee to the cost of the property. State income tax address You cannot deduct the fee you pay to a broker to sell securities. State income tax address You can use the fee only to figure gain or loss from the sale. State income tax address See the Instructions for Form 8949 for information on how to report the fee. State income tax address Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. State income tax address A hobby is not a business because it is not carried on to make a profit. State income tax address See Activity not for profit in chapter 12 under Other Income. State income tax address Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. State income tax address Deductions of pass-through entities are passed through to the partners or shareholders. State income tax address The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. State income tax address Example. State income tax address You are a member of an investment club that is formed solely to invest in securities. State income tax address The club is treated as a partnership. State income tax address The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. State income tax address In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. State income tax address 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. State income tax address Publicly offered mutual funds. State income tax address   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. State income tax address 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. State income tax address   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). State income tax address This net figure is the amount you report on your return as income. State income tax address You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. State income tax address Information returns. State income tax address   You should receive information returns from pass-through entities. State income tax address Partnerships and S corporations. State income tax address   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. State income tax address Nonpublicly offered mutual funds. State income tax address   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. State income tax address You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. State income tax address 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. State income tax address 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. State income tax address 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. State income tax address 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. State income tax address You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). State income tax address See Tax Preparation Fees , earlier. State income tax address Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. State income tax address 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. State income tax address If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. State income tax address If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. State income tax address Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. State income tax address 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. State income tax address You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. State income tax address Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. State income tax address 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. State income tax address Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. State income tax address For more information about IRAs, see chapter 17. State income tax address Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. State income tax address They are not subject to the 2% limit. State income tax address Report these items on Schedule A (Form 1040), line 28. State income tax address List of Deductions Each of the following items is discussed in detail after the list (except where indicated). State income tax address Amortizable premium on taxable bonds. State income tax address Casualty and theft losses from income- producing property. State income tax address Federal estate tax on income in respect of a decedent. State income tax address Gambling losses up to the amount of gambling winnings. State income tax address Impairment-related work expenses of persons with disabilities. State income tax address Loss from other activities from Schedule K-1 (Form 1065-B), box 2. State income tax address Losses from Ponzi-type investment schemes. State income tax address See Losses from Ponzi-type investment schemes under Theft in chapter 25. State income tax address Repayments of more than $3,000 under a claim of right. State income tax address Unrecovered investment in an annuity. State income tax address 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. State income tax address You can elect to amortize the premium on taxable bonds. State income tax address The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. State income tax address Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. State income tax address For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. State income tax address 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). State income tax address First, report the loss in Form 4684, Section B. State income tax address You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. State income tax address 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. State income tax address For more information on casualty and theft losses, see chapter 25. State income tax address 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. State income tax address 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. State income tax address See Publication 559 for more information. State income tax address 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. State income tax address You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. State income tax address You cannot deduct gambling losses that are more than your winnings. State income tax address You cannot reduce your gambling winnings by your gambling losses and report the difference. State income tax address 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. State income tax address Therefore, your records should show your winnings separately from your losses. State income tax address Diary of winnings and losses. State income tax address You must keep an accurate diary or similar record of your losses and winnings. State income tax address Your diary should contain at least the following information. State income tax address The date and type of your specific wager or wagering activity. State income tax address The name and address or location of the gambling establishment. State income tax address The names of other persons present with you at the gambling establishment. State income tax address The amount(s) you won or lost. State income tax address See Publication 529 for more information. State income tax address 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. State income tax address Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. State income tax address Self-employed. State income tax address   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. State income tax address 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. State income tax address It is not subject to the passive activity limitations. State income tax address 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. State income tax address See Repayments in chapter 12 for more information. State income tax address 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. State income tax address 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. State income tax address See chapter 10 for more information about the tax treatment of pensions and annuities. State income tax address Nondeductible Expenses Examples of nondeductible expenses are listed next. State income tax address The list is followed by discussions of additional nondeductible expenses. State income tax address List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. State income tax address Burial or funeral expenses, including the cost of a cemetery lot. State income tax address Capital expenses. State income tax address Fees and licenses, such as car licenses, marriage licenses, and dog tags. State income tax address Hobby losses, but see Hobby Expenses , earlier. State income tax address Home repairs, insurance, and rent. State income tax address Illegal bribes and kickbacks. State income tax address See Bribes and kickbacks in chapter 11 of Publication 535. State income tax address Losses from the sale of your home, furniture, personal car, etc. State income tax address Personal disability insurance premiums. State income tax address Personal, living, or family expenses. State income tax address The value of wages never received or lost vacation time. State income tax address Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. State income tax address See chapter 37. State income tax address Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. State income tax address These include qualification and registration fees for primary elections. State income tax address Legal fees. State income tax address   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. State income tax address 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. State income tax address Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. State income tax address This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. State income tax address 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. State income tax address Dues paid to airline, hotel, and luncheon clubs are not deductible. State income tax address Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). State income tax address 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. State income tax address Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. State income tax address This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). State income tax address Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. State income tax address 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. State income tax address Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. State income tax address However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. State income tax address See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. State income tax address Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. State income tax address Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. State income tax address You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. State income tax address See chapter 18 for information on alimony. State income tax address Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. State income tax address 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. State income tax address Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. State income tax address Dues used for lobbying. State income tax address   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. State income tax address See Lobbying Expenses in Publication 529 for information on exceptions. State income tax address Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. State income tax address 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. State income tax address See chapter 25. State income tax address Example. State income tax address A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. State income tax address The diamond falls from the ring and is never found. State income tax address The loss of the diamond is a casualty. State income tax address Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. State income tax address See chapter 26 for information on deductible expenses while traveling away from home. State income tax address Meals While Working Late You cannot deduct the cost of meals while working late. State income tax address However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. State income tax address See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. State income tax address Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. State income tax address Custody of children. State income tax address Breach of promise to marry suit. State income tax address Civil or criminal charges resulting from a personal relationship. State income tax address Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. State income tax address Preparation of a title (or defense or perfection of a title). State income tax address Preparation of a will. State income tax address Property claims or property settlement in a divorce. State income tax address You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. State income tax address Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. State income tax address Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. State income tax address Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. State income tax address Accounting certificate fees paid for the initial right to practice accounting. State income tax address Bar exam fees and incidental expenses in securing initial admission to the bar. State income tax address Medical and dental license fees paid to get initial licensing. State income tax address Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. State income tax address 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. State income tax address 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. State income tax address 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. State income tax address You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. State income tax address Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. State income tax address You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. State income tax address If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. State income tax address Example. State income tax address During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. State income tax address In earning this income, you had total expenses of $500 during the year. State income tax address You cannot identify the amount of each expense item that is for each income item. State income tax address Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. State income tax address You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). State income tax address Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. State income tax address See chapter 26 for more information on deductible travel expenses. State income tax address Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. State income tax address However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. State income tax address Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. State income tax address Prev  Up  Next   Home   More Online Publications
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When you order something by mail, phone, fax or computer, the Federal Trade Commission requires the company to:

  • Ship the merchandise within the time promised, or if no specific delivery time was stated, within 30 days of receiving your order.
  • Notify you if the shipment cannot be made on time and give you the choice of waiting longer or getting a refund.
  • Cancel your order and return your payment if the new shipping date cannot be met, unless you agree to another delay.

If you cancel, your money must be refunded within 7 days (or your account must be credited within one billing cycle if you charged the order). The company can't substitute a credit for other merchandise. If you applied for a charge account with the merchant at the same time that you placed your order, the company has an extra 20 days to ship the merchandise to allow time for processing your application.

These FTC rules only applies to the first shipment of magazine subscriptions or other merchandise that you receive repeatedly. Orders for services (for example, photo finishing), sale of seeds and growing plants, collect-on-delivery (C.O.D.) orders, and transactions such as books and music clubs are covered by a different FTC rule. There may also be laws or regulations in your state that apply. Report suspected violations to your state or local consumer protection agency and to the FTC.

The State Income Tax Address

State income tax address 34. State income tax address   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. State income tax address The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. State income tax address This chapter explains the following. State income tax address Who is a qualifying child. State income tax address The amount of the credit. State income tax address How to claim the credit. State income tax address The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. State income tax address If you have no tax. State income tax address   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. State income tax address If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. State income tax address However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). State income tax address Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. State income tax address S. State income tax address citizen, a U. State income tax address S. State income tax address national, or a resident of the United States. State income tax address If the child was adopted, see Adopted child , later. State income tax address For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. State income tax address Example 1. State income tax address Your son turned 17 on December 30, 2013. State income tax address He is a citizen of the United States and you claimed him as a dependent on your return. State income tax address He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. State income tax address Example 2. State income tax address Your daughter turned 8 years old in 2013. State income tax address She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. State income tax address She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. State income tax address Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). State income tax address   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). State income tax address   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. State income tax address To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. State income tax address For more information about the substantial presence test, see Publication 519, U. State income tax address S. State income tax address Tax Guide for Aliens. State income tax address Adopted child. State income tax address   An adopted child is always treated as your own child. State income tax address An adopted child includes a child lawfully placed with you for legal adoption. State income tax address   If you are a U. State income tax address S. State income tax address citizen or U. State income tax address S. State income tax address national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. State income tax address Exceptions to time lived with you. State income tax address   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. State income tax address Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. State income tax address   There are also exceptions for kidnapped children and children of divorced or separated parents. State income tax address For details, see Residency Test in chapter 3. State income tax address Qualifying child of more than one person. State income tax address   A special rule applies if your qualifying child is the qualifying child of more than one person. State income tax address For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. State income tax address Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. State income tax address Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. State income tax address The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. State income tax address If this amount is zero, you cannot take this credit because there is no tax to reduce. State income tax address But you may be able to take the additional child tax credit. State income tax address See Additional Child Tax Credit , later. State income tax address Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. State income tax address Married filing jointly - $110,000. State income tax address Single, head of household, or qualifying widow(er) - $75,000. State income tax address Married filing separately - $55,000. State income tax address Modified AGI. State income tax address   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. State income tax address Any amount excluded from income because of the exclusion of income from  Puerto Rico. State income tax address On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. State income tax address ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. State income tax address Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. State income tax address Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. State income tax address Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. State income tax address   If you do not have any of the above, your modified AGI is the same as your AGI. State income tax address AGI. State income tax address   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. State income tax address Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. State income tax address You cannot claim the child tax credit on Form 1040EZ. State income tax address You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. State income tax address If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. State income tax address To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. State income tax address If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. State income tax address If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. State income tax address Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. State income tax address The additional child tax credit may give you a refund even if you do not owe any tax. State income tax address How to claim the additional child tax credit. State income tax address   To claim the additional child tax credit, follow the steps below. State income tax address Make sure you figured the amount, if any, of your child tax credit. State income tax address See Claiming the Credit , earlier. State income tax address If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. State income tax address If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. State income tax address Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. State income tax address Part I is distinct and separate from Parts II–IV. State income tax address If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. State income tax address Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). State income tax address When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). State income tax address If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. State income tax address Parts II–IV Parts II–IV help you figure your additional child tax credit. State income tax address Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. State income tax address See How to claim the additional child tax credit , earlier. State income tax address Prev  Up  Next   Home   More Online Publications