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State Tax Filing Requirements

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State Tax Filing Requirements

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

State tax filing requirements Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. State tax filing requirements Tax questions. State tax filing requirements Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. State tax filing requirements irs. State tax filing requirements gov/pub504. State tax filing requirements Reminders Relief from joint liability. State tax filing requirements  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. State tax filing requirements For more information, see Relief from joint liability under Married Filing Jointly. State tax filing requirements Social security numbers for dependents. State tax filing requirements  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. State tax filing requirements See Exemptions for Dependents under Exemptions, later. State tax filing requirements Individual taxpayer identification number (ITIN). State tax filing requirements  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). State tax filing requirements To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. State tax filing requirements It takes about 6 to 10 weeks to get an ITIN. State tax filing requirements The ITIN is entered wherever an SSN is requested on a tax return. State tax filing requirements If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. State tax filing requirements Change of address. State tax filing requirements  If you change your mailing address, be sure to notify the Internal Revenue Service. State tax filing requirements You can use Form 8822, Change of Address. State tax filing requirements Mail it to the Internal Revenue Service Center for your old address. State tax filing requirements (Addresses for the Service Centers are on the back of the form. State tax filing requirements ) Change of name. State tax filing requirements  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. State tax filing requirements Change of withholding. State tax filing requirements  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. State tax filing requirements Photographs of missing children. State tax filing requirements  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax filing requirements Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax filing requirements You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax filing requirements Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. State tax filing requirements It covers general filing information and can help you choose your filing status. State tax filing requirements It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. State tax filing requirements The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. State tax filing requirements Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. State tax filing requirements In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. State tax filing requirements The last part of the publication explains special rules that may apply to persons who live in community property states. State tax filing requirements Comments and suggestions. State tax filing requirements   We welcome your comments about this publication and your suggestions for future editions. State tax filing requirements   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax filing requirements NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax filing requirements Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax filing requirements   You can send your comments from www. State tax filing requirements irs. State tax filing requirements gov/formspubs/. State tax filing requirements Click on “More Information. State tax filing requirements ”and then on “Comment on Tax Forms and Publications”. State tax filing requirements   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax filing requirements Ordering forms and publications. State tax filing requirements   Visit www. State tax filing requirements irs. State tax filing requirements gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax filing requirements Internal Revenue Service 1201 N. State tax filing requirements Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax filing requirements   If you have a tax question, check the information available on IRS. State tax filing requirements gov or call 1-800-829-1040. State tax filing requirements We cannot answer tax questions sent to either of the above addresses. State tax filing requirements Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. State tax filing requirements Prev  Up  Next   Home   More Online Publications