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State Tax Returns

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State Tax Returns

State tax returns Publication 529 - Main Content Table of Contents Deductions Subject to the 2% LimitUnreimbursed Employee Expenses Tax Preparation Fees Other Expenses Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses How To ReportWho can use Form 2106-EZ. State tax returns Computer used in a home office. State tax returns Example How To Get Tax HelpLow Income Taxpayer Clinics Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). State tax returns You can claim the amount of expenses that is more than 2% of your adjusted gross income. State tax returns You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. State tax returns Your adjusted gross income is the amount on Form 1040, line 38, or Form 1040NR, line 37. State tax returns Generally, you apply the 2% limit after you apply any other deduction limit. State tax returns For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed later under Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging ) before you apply the 2% limit. State tax returns Deductions subject to the 2% limit are discussed in the following three categories. State tax returns Unreimbursed employee expenses (Schedule A (Form 1040), line 21 or Schedule A (Form 1040NR), line 7). State tax returns Tax preparation fees (Schedule A (Form 1040), line 22 or Schedule A (Form 1040NR), line 8). State tax returns Other expenses (Schedule A (Form 1040), line 23 or Schedule A (Form 1040NR), line 9). State tax returns Unreimbursed Employee Expenses Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. State tax returns You can deduct only unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. State tax returns An expense is ordinary if it is common and accepted in your trade, business, or profession. State tax returns An expense is necessary if it is appropriate and helpful to your business. State tax returns An expense does not have to be required to be considered necessary. State tax returns You may be able to deduct the following items as unreimbursed employee expenses. State tax returns Business bad debt of an employee. State tax returns Business liability insurance premiums. State tax returns Damages paid to a former employer for breach of an employment contract. State tax returns Depreciation on a computer your employer requires you to use in your work. State tax returns Dues to a chamber of commerce if membership helps you do your job. State tax returns Dues to professional societies. State tax returns Educator expenses. State tax returns Home office or part of your home used regularly and exclusively in your work. State tax returns Job search expenses in your present occupation. State tax returns Laboratory breakage fees. State tax returns Legal fees related to your job. State tax returns Licenses and regulatory fees. State tax returns Malpractice insurance premiums. State tax returns Medical examinations required by an employer. State tax returns Occupational taxes. State tax returns Passport for a business trip. State tax returns Repayment of an income aid payment received under an employer's plan. State tax returns Research expenses of a college professor. State tax returns Rural mail carriers' vehicle expenses. State tax returns Subscriptions to professional journals and trade magazines related to your work. State tax returns Tools and supplies used in your work. State tax returns Travel, transportation, meals, entertainment, gifts, and local lodging related to your work. State tax returns Union dues and expenses. State tax returns Work clothes and uniforms if required and not suitable for everyday use. State tax returns Work-related education. State tax returns Business Bad Debt A business bad debt is a loss from a debt created or acquired in your trade or business. State tax returns Any other worthless debt is a business bad debt only if there is a very close relationship between the debt and your trade or business when the debt becomes worthless. State tax returns A debt has a very close relationship to your trade or business of being an employee if your main motive for incurring the debt is a business reason. State tax returns Example. State tax returns You make a bona fide loan to the corporation you work for. State tax returns It fails to pay you back. State tax returns You had to make the loan in order to keep your job. State tax returns You have a business bad debt as an employee. State tax returns More information. State tax returns   For more information on business bad debts, see chapter 10 in Publication 535. State tax returns For information on nonbusiness bad debts, see chapter 4 in Publication 550, Investment Income and Expenses. State tax returns Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. State tax returns Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer if the damages are attributable to the pay you received from that employer. State tax returns 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 returns For the convenience of your employer. State tax returns   This means that your use of the computer is for a substantial business reason of your employer. State tax returns You must consider all facts in making this determination. State tax returns Use of your computer during your regular working hours to carry on your employer's business is generally for the convenience of your employer. State tax returns Required as a condition of your employment. State tax returns   This means that you cannot properly perform your duties without the computer. State tax returns Whether you can properly perform your duties without it depends on all the facts and circumstances. State tax returns It is not necessary that your employer explicitly requires you to use your computer. State tax returns But neither is it enough that your employer merely states that your use of the item is a condition of your employment. State tax returns Example. State tax returns You are an engineer with an engineering firm. State tax returns You occasionally take work home at night rather than work late at the office. State tax returns You own and use a computer that is similar to the one you use at the office to complete your work at home. State tax returns Since your use of the computer is not for the convenience of your employer and is not required as a condition of your employment, you cannot claim a depreciation deduction for it. State tax returns Which depreciation method to use. State tax returns   The depreciation method you use depends on whether you meet the more-than-50%-use test. State tax returns More-than-50%-use test met. State tax returns   You meet this test if you use the computer more than 50% in your work. State tax returns If you meet this test, you can claim accelerated depreciation under the General Depreciation System (GDS). State tax returns In addition, you may be able to take the section 179 deduction for the year you place the item in service. State tax returns More-than-50%-use test not met. State tax returns   If you do not meet the more-than-50%-use test, you are limited to the straight line method of depreciation under the Alternative Depreciation System (ADS). State tax returns You also cannot claim the section 179 deduction. State tax returns (But if you use your computer in a home office, see the exception below. State tax returns ) Investment use. State tax returns   Your use of a computer in connection with investments (described later under Other Expenses ) does not count as use in your work. State tax returns However, you can combine your investment use with your work use in figuring your depreciation deduction. State tax returns Exception for computer used in a home office. State tax returns   The more-than-50%-use test does not apply to a computer used only in a part of your home that meets the requirements described later under Home Office . State tax returns You can claim accelerated depreciation using GDS for a computer used in a qualifying home office, even if you do not use it more than 50% in your work. State tax returns You also may be able to take a section 179 deduction for the year you place the computer in service. State tax returns See Computer used in a home office under How To Report, later. State tax returns More information. State tax returns   For more information on depreciation and the section 179 deduction for computers and other items used in a home office, see Business Furniture and Equipment in Publication 587. State tax returns Publication 946 has detailed information about the section 179 deduction and depreciation deductions using GDS and ADS. State tax returns Reporting your depreciation deduction. State tax returns    See How To Report, later, for information about reporting a deduction for depreciation. State tax returns You must keep records to prove your percentage of business and investment use. State tax returns 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 returns Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. State tax returns Lobbying and political activities. State tax returns    You may not be able to deduct that part of your dues that is for certain lobbying and political activities. State tax returns See Lobbying Expenses under Nondeductible Expenses, later. State tax returns 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 returns If you file Form 1040A, you can deduct these expenses on line 16. State tax returns If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. State tax returns However, neither spouse can deduct more than $250 of his or her qualified expenses. State tax returns Eligible educator. State tax returns   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in school for at least 900 hours during a school year. State tax returns Qualified expenses. State tax returns   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. State tax returns An ordinary expense is one that is common and accepted in your educational field. State tax returns A necessary expense is one that is helpful and appropriate for your profession as an educator. State tax returns An expense does not have to be required to be considered necessary. State tax returns   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. State tax returns You must reduce your qualified expenses by the following amounts. State tax returns Excludable U. State tax returns S. State tax returns series EE and I savings bond interest from Form 8815. State tax returns Nontaxable qualified state tuition program earnings. State tax returns Nontaxable earnings from Coverdell education savings accounts. State tax returns Any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1. State tax returns Educator expenses over limit. State tax returns   If you were an educator in 2013 and you had qualified expenses that you cannot take as an adjustment to gross income, you can deduct the rest as an itemized deduction subject to the 2% limit. State tax returns 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 returns 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 returns 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 returns Principal place of business. State tax returns   If you have more than one place of business, the business part of your home is your principal place of business if: You use it regularly and exclusively for administrative or management activities of your trade or business, and You have no other fixed location where you conduct substantial administrative or management activities of your trade or business. State tax returns   Otherwise, the location of your principal place of business generally depends on the relative importance of the activities performed at each location and the time spent at each location. State tax returns You should keep records that will give the information needed to figure the deduction according to these rules. State tax returns Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. State tax returns More information. State tax returns   See Publication 587 for more detailed information and a worksheet for figuring the deduction. State tax returns 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 returns 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 returns Employment and outplacement agency fees. State tax returns    You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. State tax returns Employer pays you back. State tax returns   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 returns See Recoveries in Publication 525. State tax returns Employer pays the employment agency. State tax returns   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 returns Résumé. State tax returns   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 returns Travel and transportation expenses. State tax returns   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 returns You can deduct the travel expenses if the trip is primarily to look for a new job. State tax returns 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 returns   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 returns    You can choose to use the standard mileage rate to figure your car expenses. State tax returns The 2013 rate for business use of a vehicle is 56½ cents per mile. State tax returns See Publication 463 for more information on travel and car expenses. State tax returns Legal Fees You can deduct legal fees related to doing or keeping your job. State tax returns 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 returns 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 returns 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 returns 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 returns 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 returns Research Expenses of a College Professor If you are a college professor, you can deduct your research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. State tax returns 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 returns However, you cannot deduct the cost of travel as a form of education. State tax returns Rural Mail Carriers' Vehicle Expenses If your expenses to use a vehicle in performing services as a rural mail carrier are more than the amount of your reimbursements, you can deduct the unreimbursed expenses. State tax returns See chapter 4 of Publication 463 for more information. State tax returns 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 returns You can depreciate the cost of tools that have a useful life substantially beyond the tax year. State tax returns For more information about depreciation, see Publication 946. State tax returns Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging If you are an employee and have ordinary and necessary business-related expenses for travel away from home, local transportation, entertainment, and gifts, you may be able to deduct these expenses. State tax returns Generally, you must file Form 2106 or Form 2106-EZ to claim these expenses. State tax returns Travel expenses. State tax returns   Travel expenses are those incurred while traveling away from home for your employer. State tax returns You can deduct travel expenses paid or incurred in connection with a temporary work assignment. State tax returns Generally, you cannot deduct travel expenses paid or incurred in connection with an indefinite work assignment. State tax returns   Travel expenses may include: The cost of getting to and from your business destination (air, rail, bus, car, etc. State tax returns ), Meals and lodging while away from home, Taxi fares, Baggage charges, and Cleaning and laundry expenses. State tax returns   Travel expenses are discussed more fully in chapter 1 of Publication 463. State tax returns Temporary work assignment. State tax returns    If your assignment or job away from home in a single location is realistically expected to last (and does in fact last) for 1 year or less, it is temporary, unless there are facts and circumstances that indicate it is not. State tax returns Indefinite work assignment. State tax returns   If your assignment or job away from home in a single location is realistically expected to last for more than 1 year, it is indefinite, whether or not it actually lasts for more than 1 year. State tax returns If your assignment or job away from home in a single location is realistically expected to last for 1 year or less, but at some later date it is realistically expected to exceed 1 year, it will be treated as temporary (in the absence of facts and circumstances indicating otherwise) until the date that your realistic expectation changes, and it will be treated as indefinite after that date. State tax returns Federal crime investigation and prosecution. State tax returns   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule for deducting temporary travel expenses. State tax returns This means that you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year. State tax returns   To qualify, the Attorney General must certify that you are traveling: For the Federal Government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. State tax returns Armed Forces reservists traveling more than 100 miles from home. State tax returns   If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct some of your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. State tax returns The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. State tax returns The balance, if any, is reported on Schedule A. State tax returns   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Naval, Marine Corps, Air Force, Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. State tax returns   For more information on travel expenses, see Publication 463. State tax returns Local transportation expenses. State tax returns   Local transportation expenses are the expenses of getting from one workplace to another when you are not traveling away from home. State tax returns They include the cost of transportation by air, rail, bus, taxi, and the cost of using your car. State tax returns   You can choose to use the standard mileage rate to figure your car expenses. State tax returns The 2013 rate for business use of a vehicle is 56½ cents per mile. State tax returns    In general, the costs of commuting between your residence and your place of business are nondeductible. State tax returns Work at two places in a day. State tax returns   If you work at two places in a day, whether or not for the same employer, you can generally deduct the expenses of getting from one workplace to the other. State tax returns Temporary work location. State tax returns   You can deduct expenses incurred in going between your home and a temporary work location if at least one of the following applies. State tax returns The work location is outside the metropolitan area where you live and normally work. State tax returns You have at least one regular work location (other than your home) for the same trade or business. State tax returns (If this applies, the distance between your home and the temporary work location does not matter. State tax returns )   For this purpose, a work location is generally considered temporary if your work there is realistically expected to last (and does in fact last) for 1 year or less. State tax returns It is not temporary if your work there is realistically expected to last for more than 1 year, even if it actually lasts for 1 year or less. State tax returns If your work there initially is realistically expected to last for 1 year or less, but later is realistically expected to last for more than 1 year, the work location is generally considered temporary until the date your realistic expectation changes and not temporary after that date. State tax returns For more information, see chapter 1 of Publication 463. State tax returns Home office. State tax returns   You can deduct expenses incurred in going between your home and a workplace if your home is your principal place of business for the same trade or business. State tax returns (In this situation, whether the other workplace is temporary or regular and its distance from your home do not matter. State tax returns ) See Home Office , earlier, for a discussion on the use of your home as your principal place of business. State tax returns Meals and entertainment. State tax returns   Generally, you can deduct entertainment expenses (including entertainment-related meals) only if they are directly related to the active conduct of your trade or business. State tax returns However, the expense only needs to be associated with the active conduct of your trade or business if it directly precedes or follows a substantial and bona fide business-related discussion. State tax returns   You can deduct only 50% of your business-related meal and entertainment expenses unless the expenses meet certain exceptions. State tax returns You apply this 50% limit before you apply the 2%-of-adjusted-gross-income limit. State tax returns Meals when subject to “hours of service” limits. State tax returns   You can deduct 80% of your business-related meal expenses if you consume the meals during or incident to any period subject to the Department of Transportation's “hours of service” limits. State tax returns You apply this 80% limit before you apply the 2%-of-adjusted-gross-income limit. State tax returns Gift expenses. State tax returns   You can generally deduct up to $25 of business gifts you give to any one individual during the year. State tax returns The following items do not count toward the $25 limit. State tax returns Identical, widely distributed items costing $4 or less that have your name clearly and permanently imprinted. State tax returns Signs, racks, and promotional materials to be displayed on the business premises of the recipient. State tax returns Local lodging. State tax returns   If your employer provides or requires you to obtain lodging while you are not traveling away from home, you can deduct the cost of the lodging if it is: on a temporary basis, necessary for you to participate in or be available for a business meeting or employer function, and the costs are ordinary and necessary, but not lavish or extravagant. State tax returns   If your employer provides the lodging or reimburses you for the cost of the lodging, you can deduct the cost only if the value or the reimbursement is included in your gross income because it is reported as wages on your Form W-2. State tax returns Additional information. State tax returns    See Publication 463 for more information on travel, transportation, meal, entertainment, and gift expenses, and reimbursements for these expenses. State tax returns Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. State tax returns You can also deduct assessments for benefit payments to unemployed union members. State tax returns 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 returns Also, you cannot deduct contributions to a pension fund even if the union requires you to make the contributions. State tax returns You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. State tax returns See Lobbying Expenses under Nondeductible Expenses, later. State tax returns Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. State tax returns You must wear them as a condition of your employment. State tax returns The clothes are not suitable for everyday wear. State tax returns It is not enough that you wear distinctive clothing. State tax returns The clothing must be specifically required by your employer. State tax returns Nor is it enough that you do not, in fact, wear your work clothes away from work. State tax returns The clothing must not be suitable for taking the place of your regular clothing. State tax returns 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 returns ). State tax returns Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. State tax returns 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 returns 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 returns Protective clothing. State tax returns   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 returns   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 returns Military uniforms. State tax returns   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. State tax returns 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 returns In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. State tax returns   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 returns   If you are a student at an armed forces academy, you cannot deduct the cost of your uniforms if they replace regular clothing. State tax returns However, you can deduct the cost of insignia, shoulder boards, and related items. State tax returns    You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. State tax returns Work-Related Education You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests. State tax returns It maintains or improves skills required in your present work. State tax returns It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer. State tax returns You cannot deduct expenses you have for education, even though one or both of the preceding tests are met, if the education: Is needed to meet the minimum educational requirements to qualify you in your trade or business, or Is part of a program of study that will lead to qualifying you in a new trade or business. State tax returns If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, and similar items, and certain transportation costs. State tax returns If the education qualifies you for a new trade or business, you cannot deduct the educational expenses even if you do not intend to enter that trade or business. State tax returns Travel as education. State tax returns   You cannot deduct the cost of travel that in itself constitutes a form of education. State tax returns For example, a French teacher who travels to France to maintain general familiarity with the French language and culture cannot deduct the cost of the trip as an educational expense. State tax returns More information. State tax returns    See Publication 970, Tax Benefits for Education, for a complete discussion of the deduction for work-related education expenses. State tax returns Education Expenses During Unemployment If you stop working for a year or less in order to get education in order to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. State tax returns Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. State tax returns Tax Preparation Fees You can usually deduct tax preparation fees on the return for the year in which you pay them. State tax returns Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. State tax returns These fees include the cost of tax preparation software programs and tax publications. State tax returns They also include any fee you paid for electronic filing of your return. State tax returns See Tax preparation fees under How To Report, later. State tax returns Other Expenses You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income limit. State tax returns On Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9, you can deduct the ordinary and necessary expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. State tax returns You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonable and closely related to these purposes. State tax returns These other expenses include the following items. State tax returns Appraisal fees for a casualty loss or charitable contribution. State tax returns Casualty and theft losses from property used in performing services as an employee. State tax returns Clerical help and office rent in caring for investments. State tax returns Depreciation on home computers used for investments. State tax returns Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust. State tax returns Fees to collect interest and dividends. State tax returns Hobby expenses, but generally not more than hobby income. State tax returns Indirect miscellaneous deductions from pass-through entities. State tax returns Investment fees and expenses. State tax returns Legal fees related to producing or collecting taxable income or getting tax advice. State tax returns Loss on deposits in an insolvent or bankrupt financial institution. State tax returns Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you. State tax returns Repayments of income. State tax returns Repayments of social security benefits. State tax returns Safe deposit box rental, except for storing jewelry and other personal effects. State tax returns Service charges on dividend reinvestment plans. State tax returns Tax advice fees. State tax returns Trustee's fees for your IRA, if separately billed and paid. State tax returns If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses, later, under Nondeductible Expenses. State tax returns 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 returns 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 returns First report the loss in Section B of Form 4684, Casualties and Thefts. State tax returns 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 returns 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 returns For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. State tax returns 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 returns 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 returns The fees are deductible on the return for the year in which you paid them. State tax returns For example, fees charged to payments made in 2013 can be claimed on the 2013 tax return. State tax returns 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 returns You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. State tax returns But if you work as an employee and also use the computer in that work, see Depreciation on Computers under Unreimbursed Employee Expenses, earlier. State tax returns For more information on depreciation, see Publication 946. State tax returns 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 returns Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. State tax returns 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 returns For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. State tax returns 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 returns But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. State tax returns You must add the fee to the cost of the property. State tax returns You cannot deduct the fee you pay to a broker to sell securities. State tax returns You can use the fee only to figure gain or loss from the sale. State tax returns See the instructions for Schedule D (Form 1040) for information on how to report the fee. State tax returns Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. State tax returns A hobby is not a business because it is not carried on to make a profit. State tax returns See Not-for-Profit Activities in chapter 1 of Publication 535. State tax returns Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. State tax returns Deductions of pass-through entities are passed through to the partners or shareholders. State tax returns 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 returns Example. State tax returns You are a member of an investment club that is formed solely to invest in securities. State tax returns The club is treated as a partnership. State tax returns The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. State tax returns 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 returns 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 returns Publicly offered mutual funds. State tax returns   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. State tax returns 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 returns   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 returns This net figure is the amount you report on your return as income. State tax returns 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 returns Information returns. State tax returns   You should receive information returns from pass-through entities. State tax returns Partnerships and S corporations. State tax returns   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 returns Nonpublicly offered mutual funds. State tax returns   These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. State tax returns You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. State tax returns 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 returns 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 returns 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 returns 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 returns You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040 or Form 1040NR). State tax returns See Tax Preparation Fees, earlier. State tax returns Unlawful discrimination claims. State tax returns   You may be able to deduct, as an adjustment to income on Form 1040, line 36, or Form 1040NR, line 35, rather than as a miscellaneous itemized deduction, attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U. State tax returns S. State tax returns Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. State tax returns However, the amount you can deduct on Form 1040, line 36, or Form 1040NR, line 35, is limited to the amount of the judgment or settlement you are including in income for the tax year. State tax returns See Publication 525 for more information. State tax returns Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. State tax returns If you can reasonably estimate the amount of your loss on money you have on deposit in a financial institution that becomes insolvent or bankrupt, you can generally choose to deduct it in the current year even though its exact amount has not been finally determined. State tax returns If elected, the casualty loss is subject to certain deduction limitations. State tax returns The election is made on Form 4684. State tax returns Once you make this choice, you cannot change it without IRS approval. State tax returns If none of the deposit is federally insured, you can deduct the loss in either of the following ways. State tax returns As an ordinary loss (as a miscellaneous itemized deduction subject to the 2% limit). State tax returns Write the name of the financial institution and “Insolvent Financial Institution” beside the amount on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. State tax returns This deduction is limited to $20,000 ($10,000 if you are married filing separately) for each financial institution, reduced by any expected state insurance proceeds. State tax returns As a casualty loss. State tax returns Report it on Form 4684 first and then on Schedule A (Form 1040). State tax returns See Publication 547 for details. State tax returns As a nonbusiness bad debt. State tax returns Report it on Schedule D (Form 1040). State tax returns If any part of the deposit is federally insured, you can deduct the loss only as a casualty loss. State tax returns Exception. State tax returns   You cannot make this choice if you are a 1%-or-more-owner or an officer of the financial institution, or are related to such owner or officer. State tax returns For a definition of “related,” see Deposit in Insolvent or Bankrupt Financial Institution in chapter 4 of Publication 550. State tax returns Actual loss different from estimated loss. State tax returns   If you make this choice and your actual loss is less than your estimated loss, you must include the excess in income. State tax returns See Recoveries in Publication 525. State tax returns If your actual loss is more than your estimated loss, treat the excess loss as explained under Choice not made, next. State tax returns Choice not made. State tax returns   If you do not make this choice (or if you have an excess actual loss after choosing to deduct your estimated loss), treat your loss (or excess loss) as a nonbusiness bad debt (deductible as a short-term capital loss) in the year its amount is finally determined. State tax returns See Nonbusiness Bad Debts in chapter 4 of Publication 550. State tax returns Loss on IRA If you have a loss on your traditional IRA (or Roth IRA) investment, you can deduct the loss as a miscellaneous itemized deduction subject to the 2% limit, but only when all the amounts in all your traditional IRA (or Roth IRA) accounts have been distributed to you and the total distributions are less than your unrecovered basis. State tax returns For more information, see Publication 590, Individual Retirement Arrangements (IRAs). State tax returns 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 returns 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 returns If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. State tax returns Repayments of Social Security Benefits If the total of the amounts in box 5 (net benefits for 2013) of all your Forms SSA-1099, Social Security Benefit Statement, and Forms RRB-1099, Payments By the Railroad Retirement Board, is a negative figure (a figure in parentheses), you may be able to take a miscellaneous itemized deduction subject to the 2% limit. State tax returns The amount you can deduct is the part of the negative figure that represents an amount you included in gross income in an earlier year. State tax returns The amount in box 5 of Form SSA-1099 or RRB-1099 is the net amount of your benefits for the year. State tax returns It will be a negative figure if the amount of benefits you repaid in 2013 (box 4) is more than the gross amount of benefits paid to you in 2013 (box 3). State tax returns If the deduction is more than $3,000, you will have to use a special computation to figure your tax. State tax returns See Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information. State tax returns 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 returns You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. State tax returns Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. State tax returns 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 returns Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your IRA are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. State tax returns Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. State tax returns They are not subject to the 2% limit. State tax returns Report these items on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. State tax returns List of Deductions Amortizable premium on taxable bonds. State tax returns Casualty and theft losses from income-producing property. State tax returns Federal estate tax on income in respect of a decedent. State tax returns Gambling losses up to the amount of gambling winnings. State tax returns Impairment-related work expenses of persons with disabilities. State tax returns Loss from other activities from Schedule K-1 (Form 1065-B), box 2. State tax returns Losses from Ponzi-type investment schemes. State tax returns Repayments of more than $3,000 under a claim of right. State tax returns Unrecovered investment in an annuity. State tax returns 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 returns You can elect to amortize the premium on taxable bonds. State tax returns The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. State tax returns Pre-1998 election to amortize bond premium. State tax returns   Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium does not apply to bonds you acquired before 1988. State tax returns Bonds acquired after October 22, 1986, and before 1988. State tax returns   The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you chose to treat it as an offset to interest income on the bond. State tax returns Bonds acquired before October 23, 1986. State tax returns   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. State tax returns Deduction for excess premium. State tax returns   On certain bonds (such as bonds that pay a variable rate of interest or that provide for an interest-free period), the amount of bond premium allocable to a period may exceed the amount of stated interest allocable to the period. State tax returns If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. State tax returns However, the amount deductible is limited to the amount by which your total interest inclusions on the bond in prior periods exceed the total amount you treated as a bond premium deduction on the bond in prior periods. State tax returns If any of the excess bond premium cannot be deducted because of the limit, this amount is carried forward to the next period and is treated as bond premium allocable to that period. State tax returns    Pre-1998 choice to amortize bond premium. State tax returns If you made the choice to amortize the premium on taxable bonds before 1998, you can deduct the bond premium amortization that is more than your interest income only for bonds acquired during 1998 and later years. State tax returns More information. State tax returns    For more information on bond premium, see Bond Premium Amortization in chapter 3 of Publication 550. State tax returns 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 returns First report the loss in Section B of Form 4684. State tax returns 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 returns 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 returns For more information on casualty and theft losses, see Publication 547. State tax returns 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 returns 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 returns See Publication 559 for information about figuring the amount of this deduction. State tax returns 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 returns You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. State tax returns You cannot deduct gambling losses that are more than your winnings. State tax returns Generally, nonresident aliens cannot deduct gambling losses on Schedule A (Form 1040NR). State tax returns You cannot reduce your gambling winnings by your gambling losses and report the difference. State tax returns 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 returns Therefore, your records should show your winnings separately from your losses. State tax returns Diary of winnings and losses. State tax returns You must keep an accurate diary or similar record of your losses and winnings. State tax returns Your diary should contain at least the following information. State tax returns The date and type of your specific wager or wagering activity. State tax returns The name and address or location of the gambling establishment. State tax returns The names of other persons present with you at the gambling establishment. State tax returns The amount(s) you won or lost. State tax returns Proof of winnings and losses. State tax returns   In addition to your diary, you should also have other documentation. State tax returns You can generally prove your winnings and losses through Form W-2G, Certain Gambling Winnings, Form 5754, Statement by Person(s) Receiving Gambling Winnings, wagering tickets, canceled checks, substitute checks, credit records, bank withdrawals, and statements of actual winnings or payment slips provided to you by the gambling establishment. State tax returns   For specific wagering transactions, you can use the following items to support your winnings and losses. State tax returns    These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. State tax returns They are not all-inclusive. State tax returns Your tax liability depends on your particular facts and circumstances. State tax returns Keno. State tax returns   Copies of the keno tickets you purchased that were validated by the gambling establishment, copies of your casino credit records, and copies of your casino check cashing records. State tax returns Slot machines. State tax returns   A record of the machine number and all winnings by date and time the machine was played. State tax returns Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc. State tax returns ). State tax returns   The number of the table at which you were playing. State tax returns Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage. State tax returns Bingo. State tax returns   A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. State tax returns Supplemental records include any receipts from the casino, parlor, etc. State tax returns Racing (horse, harness, dog, etc. State tax returns ). State tax returns   A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. State tax returns Supplemental records include unredeemed tickets and payment records from the racetrack. State tax returns Lotteries. State tax returns   A record of ticket purchases, dates, winnings, and losses. State tax returns Supplemental records include unredeemed tickets, payment slips, and winnings statements. State tax returns 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 returns Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work. State tax returns Example. State tax returns You are blind. State tax returns You must use a reader to do your work. State tax returns You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. State tax returns The reader's services are only for your work. State tax returns You can deduct your expenses for the reader as impairment-related work expenses. State tax returns Self-employed. State tax returns   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 returns See Impairment-related work expenses. State tax returns , later under How To Report. State tax returns Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14 (only if effectively connected with a U. State tax returns S. State tax returns trade or business). State tax returns It is not subject to the passive activity limitations. State tax returns Officials Paid on a Fee Basis If you are a fee-basis official, you can claim your expenses in performing services in that job as an adjustment to income rather than as a miscellaneous itemized deduction. State tax returns See Publication 463 for more information. State tax returns Performing Artists If you are a qualified performing artist, you can deduct your employee business expenses as an adjustment to income rather than as a miscellaneous itemized deduction. State tax returns If you are an employee, complete Form 2106 or Form 2106-EZ. State tax returns See Publication 463 for more information. State tax returns Losses From Ponzi-type Investment Schemes These losses are deductible as theft losses of income-producing property on your tax return for the year the loss was discovered. State tax returns You figure the deductible loss in Section B of Form 4684. State tax returns However, if you qualify to use Revenue Procedure 2009-20 (as modified by Revenue Procedure 2011-58) and you choose to follow the procedures in the guidance, complete Section C of Form 4684 before completing Section B. State tax returns Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. State tax returns You do not need to complete Appendix A. State tax returns See the Form 4684 instructions and Publication 547, Casualties, Disasters, and Thefts, for more information. State tax returns 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 returns See Repayments in Publication 525 for more information. State tax returns 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 returns 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 returns See Publication 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities. State tax returns Nondeductible Expenses You cannot deduct the following expenses. State tax returns List of Nondeductible Expenses Adoption expenses. State tax returns Broker's commissions. State tax returns Burial or funeral expenses, including the cost of a cemetery lot. State tax returns Campaign expenses. State tax returns Capital expenses. State tax returns Check-writing fees. State tax returns Club dues. State tax returns Commuting expenses. State tax returns Fees and licenses, such as car licenses, marriage licenses, and dog tags. State tax returns Fines and penalties, such as parking tickets. State tax returns Health spa expenses. State tax returns Hobby losses—but see Hobby Expenses, earlier. State tax returns Home repairs, insurance, and rent. State tax returns Home security system. State tax returns Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Publication 535. State tax returns Investment-related seminars. State tax returns Life insurance premiums paid by the insured. State tax returns Lobbying expenses. State tax returns Losses from the sale of your home, furniture, personal car, etc. State tax returns Lost or misplaced cash or property. State tax returns Lunches with co-workers. State tax returns Meals while working late. State tax returns Medical expenses as business expenses other than medical examinations required by your employer. State tax returns Personal disability insurance premiums. State tax returns Personal legal expenses. State tax returns Personal, living, or family expenses. State tax returns Political contributions. State tax returns Professional accreditation fees. State tax returns Professional reputation, expenses to improve. State tax returns Relief fund contributions. State tax returns Residential telephone line. State tax returns Stockholders' meeting, expenses of attending. State tax returns Tax-exempt income, expenses of earning or collecting. State tax returns The value of wages never received or lost vacation time. State tax returns Travel expenses for another individual. State tax returns Voluntary unemployment benefit fund contributions. State tax returns Wristwatches. State tax returns 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 returns For details, see Form 8839, Qualified Adoption Expenses. State tax returns Commissions Commissions paid on the purchase of securities are not deductible, either as business or nonbusiness expenses. State tax returns Instead, these fees must be added to the taxpayer's cost of the securities. State tax returns Commissions paid on the sale are deductible as business expenses only by dealers. State tax returns 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 returns These include qualification and registration fees for primary elections. State tax returns Legal fees. State tax returns   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. State tax returns Capital Expenses You cannot currently deduct amounts paid to buy property that has a useful life substantially beyond the tax year or amounts paid to increase the value or prolong the life of property. State tax returns If you use such property in your work, you may be able to take a depreciation deduction. State tax returns See Publication 946. State tax returns If the property is a car used in your work, also see Publication 463. State tax returns 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 returns Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. State tax returns This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. State tax returns 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 returns Dues paid to airline, hotel, and luncheon clubs are not deductible. State tax returns Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). State tax returns 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 returns Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. State tax returns This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). State tax returns Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. State tax returns 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 returns Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. State tax returns 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 returns See Home Office under Unreimbursed Employee Expenses, earlier, and Publication 587. State tax returns Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. State tax returns Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. State tax returns You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. State tax returns See Publication 504, Divorced or Separated Individuals, for information on alimony. State tax returns Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. State tax returns 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 returns Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. State tax returns Covered executive branch official. State tax returns   A covered executive branch official, for the purpose of (4) above, is any of the following officials. State tax returns The President. State tax returns The Vice President. State tax returns Any officer or employee of the White House Office of the Executive Office of the President, and the two most senior level officers of each of the other agencies in the Executive Office. State tax returns Any individual serving in a position in Level I of the Executive Schedule under section 5312 of Title 5, United States Code, any other individual designated by the President as having Cabinet-level status, and any immediate deputy of one of these individuals. State tax returns Dues used for lobbying. State tax returns   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 returns Exceptions. State tax returns   You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business. State tax returns You can deduct expenses for attempting to influence the legislation of any local council or similar governing body (local legislation). State tax returns An Indian tribal government is considered a local council or similar governing body. State tax returns You can deduct in-house expenses for influencing legislation or communicating directly with a covered executive branch official if the expenses for the tax year are not more than $2,000 (not counting overhead expenses). State tax returns If you are a professional lobbyist, you can deduct the expenses you incur in the trade or business of lobbying on behalf of another person. State tax returns Payments by the other person to you for lobbying activities cannot be deducted. State tax returns Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. State tax returns 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 returns See Publication 547. State tax returns Example. State tax returns A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. State tax returns The diamond falls from the ring and is never found. State tax returns The loss of the diamond is a casualty. State tax returns Lunches With Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. State tax returns See Publication 463 for information on deductible expenses while traveling away from home. State tax returns Meals While Working Late You cannot deduct the cost of meals while working late. State tax returns However, you may be able to claim a deduction if the cost of the meals is a deductible entertainment expense, or if you are traveling away from home. State tax returns See Publication 463 for information on deductible entertainment expenses and expenses while traveling away from home. State tax returns Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. State tax returns Custody of children. State tax returns Breach of promise to marry suit. State tax returns Civil or criminal charges resulting from a personal relationship. State tax returns Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). State tax returns For more information about unlawful discrimination claims, see Deductions Subject to the 2% Limit, earlier. State tax returns Preparation of a title (or defense or perfection of a title). State tax returns Preparation of a will. State tax returns Property claims or property settlement in a divorce. State tax returns You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. State tax returns Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. State tax returns Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. State tax returns Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. State tax returns Accounting certificate fees paid for the initial right to practice accounting. State tax returns Bar exam fees and incidental expenses in securing initial admission to the bar. State tax returns Medical and dental license fees paid to get initial licensing. State tax returns Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. State tax returns 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 returns 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 returns 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 returns 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 returns Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. State tax returns You cannot deduct interest on a debt incurred or continued to buy or carry tax-exempt securities. State tax returns If you have expenses to p
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Government Jobs

Search and apply for federal, state, and local government jobs.

People get jobs in the federal government in the same way that they get most jobs in the private industry: by finding job openings and submitting a resume or job application. You can research and apply for government jobs online with a resume. However, while the process is now very similar to that in private industry, there are still significant differences due to the many laws, executive orders, and regulations that govern federal and state employment.

USAJOBS.gov can help you find out how federal jobs are filled; learn more about the hiring reform; find tips for your resume, application, and interview; and how to apply for federal jobs. Most federal jobs are listed on USAJOBS; however, some excepted service agencies, such U. S. Department of State for Foreign Service Officers, post jobs independently on their own website or elsewhere. If you’d like to work for a specific agency, do a targeted search of their job sections and employment information pages.

Federal Government Jobs

  • USAJOBS.gov: Official Federal Job Site
    USAJOBS is the official job site for the U.S. federal government, and is operated by the U.S. Office of Personnel Management. Most federal civilian jobs—with the exception of jobs in the federal judiciary—are posted on USAJOBS.
  • Search for Jobs
    The federal government has thousands of job openings at any given time. Use Advanced Search to narrow your search by job title, agency, location, and other criteria.
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  • Citizenship
    U.S. citizenship is required for most federal jobs. Some agencies hire non-citizens through special hiring procedures. Contact agencies directly to inquire about positions for non-citizens.
  • Security Clearance
    Some jobs with the federal government require a security clearance; however, the government will not request or pay for a background investigation until you are offered a position that requires a clearance.
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    Find answers to questions about the federal pay scale, the meaning of terms like "series," "grade," "status candidate," and more.

State Job Banks

  • State Job Banks
    Search the state job banks on CareerOneStop, a U.S. Department of Labor-sponsored site for job seekers.

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The State Tax Returns

State tax returns Index , Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns , Form 1098. State tax returns , How To Report, Form 1098. State tax returns A Acquisition debt, Fully deductible interest. State tax returns , Home Acquisition Debt, Part of home not a qualified home. State tax returns Alimony, Divorced or separated individuals. State tax returns Amortization Points, General Rule Appraisal fees, Amounts charged for services. State tax returns Armed forces Housing allowance, Ministers' and military housing allowance. State tax returns Assistance (see Tax help) Average mortgage balance, Average Mortgage Balance B Borrowers More than one, More than one borrower. State tax returns Seller-paid points, treatment by buyer, Treatment by buyer. State tax returns Business Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13 Mortgage proceeds used for, Mortgage proceeds used for business or investment. State tax returns C Clergy Ministers' and military housing allowance, Ministers' and military housing allowance. State tax returns Cooperative housing, Cooperative apartment owner. State tax returns , Cooperative apartment owner. State tax returns , Special Rule for Tenant-Stockholders in Cooperative Housing Corporations, Form 1098. State tax returns Cost of home or improvements, Cost of home or improvements. State tax returns Credits, Mortgage interest credit. State tax returns D Date of mortgage, Date of the mortgage. State tax returns Debt Choice to treat as not secured by home, Choice to treat the debt as not secured by your home. State tax returns Grandfathered, Fully deductible interest. State tax returns , Grandfathered Debt, Line-of-credit mortgage. State tax returns Home acquisition, Fully deductible interest. State tax returns , Home Acquisition Debt Home equity, Fully deductible interest. State tax returns , Home Equity Debt Home equity only (Table 1), Home equity debt only. State tax returns Not secured by home, Debt not secured by home. State tax returns Secured, Secured Debt Deductions, Part I. State tax returns Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns Home office, Office in home. State tax returns Mortgage insurance premiums, Claiming your deductible mortgage insurance premiums. State tax returns Points, General Rule, Claiming your deductible points. State tax returns Deed preparation costs, Amounts charged for services. State tax returns Divorced taxpayers, Divorced or separated individuals. State tax returns , Acquiring an interest in a home because of a divorce. State tax returns E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns Equity debt, Fully deductible interest. State tax returns , Home Equity Debt, Fair market value (FMV). State tax returns Equity debt only (Table 1), Home equity debt only. State tax returns F Fair market value (FMV), Fair market value (FMV). State tax returns Fees Appraisal, Amounts charged for services. State tax returns Notaries, Amounts charged for services. State tax returns Points (see Points) Figures (see Tables and figures) Form 1040, Schedule A, How To Report, Table 2. State tax returns Where To Deduct Your Interest Expense Form 1040, Schedule C or C-EZ, Table 2. State tax returns Where To Deduct Your Interest Expense Form 1040, Schedule E, Table 2. State tax returns Where To Deduct Your Interest Expense Form 1040, Schedule F, Table 2. State tax returns Where To Deduct Your Interest Expense Form 1098, Form 1098, Mortgage Interest Statement Mortgage insurance premiums, Form 1098. State tax returns Form 8396, Mortgage interest credit. State tax returns Free tax services, Free help with your tax return. State tax returns G Grandfathered debt, Fully deductible interest. State tax returns , Grandfathered Debt, Line-of-credit mortgage. State tax returns Ground rents, Redeemable ground rents. State tax returns H Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns Help (see Tax help) Home, Publication 936 - Introductory Material Acquisition debt, Fully deductible interest. State tax returns , Home Acquisition Debt Construction, Home under construction. State tax returns Cost of, Cost of home or improvements. State tax returns Destroyed, Home destroyed. State tax returns Divided use, Divided use of your home. State tax returns , Part of home not a qualified home. State tax returns , Part of home not a qualified home. State tax returns Equity debt, Fully deductible interest. State tax returns , Home Equity Debt Equity debt only (Table 1), Home equity debt only. State tax returns Fair market value, Fair market value (FMV). State tax returns Grandfathered debt, Fully deductible interest. State tax returns , Grandfathered Debt, Line-of-credit mortgage. State tax returns Improvement loan, points, Home improvement loan. State tax returns Main, Main home. State tax returns Office in, Office in home. State tax returns Qualified, Qualified Home Renting out part of, Renting out part of home. State tax returns Sale of, Sale of home. State tax returns Second, Second home. State tax returns Time-sharing arrangements, Time-sharing arrangements. State tax returns Housing allowance Ministers and military, Ministers' and military housing allowance. State tax returns I Improvements Cost of, Cost of home or improvements. State tax returns Home acquisition debt, Mortgage treated as used to buy, build, or improve home. State tax returns Points, Home improvement loan. State tax returns Substantial, Substantial improvement. State tax returns Interest, Part I. State tax returns Home Mortgage Interest (see also Mortgage interest) Interest rate method, Interest paid divided by interest rate method. State tax returns Refunded, Refunds of interest. State tax returns , Refunded interest. State tax returns Where to deduct, Table 2. State tax returns Where To Deduct Your Interest Expense Investments Average mortgage balance and total amount of interest allowable, Line 13 Mortgage proceeds used for, Mortgage proceeds invested in tax-exempt securities. State tax returns , Mortgage proceeds used for business or investment. State tax returns J Joint returns, Married taxpayers. State tax returns L Lender mortgage statements, Statements provided by your lender. State tax returns Limits Cooperative housing, mortgage interest deduction, Limits on deduction. State tax returns Deductibility of mortgage insurance premiums, Limit on deduction. State tax returns Deductibility of points, Limits on deduction. State tax returns Home acquisition debt, Home acquisition debt limit. State tax returns Home equity debt, Home equity debt limit. State tax returns Home mortgage interest deduction, Form 1098. State tax returns Qualified loan limit, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns , Average Mortgage Balance Line-of-credit mortgage, Line-of-credit mortgage. State tax returns Loans, Mortgage proceeds used for business or investment. State tax returns , Mortgage treated as used to buy, build, or improve home. State tax returns (see also Mortgages) Home improvement, points, Home improvement loan. State tax returns Qualified loan limit, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns M Main home, Main home. State tax returns Married taxpayers, Married taxpayers. State tax returns Military housing allowance, Ministers' and military housing allowance. State tax returns Ministers' housing allowance, Ministers' and military housing allowance. State tax returns Missing children, photographs of, Reminders Mixed-use mortgages, Mixed-use mortgages. State tax returns Mortgage insurance premiums Claiming deductible, Claiming your deductible mortgage insurance premiums. State tax returns Mortgage interest, Publication 936 - Introductory Material, Part I. State tax returns Home Mortgage Interest Cooperative housing, Figuring deductible home mortgage interest. State tax returns Credit, Mortgage interest credit. State tax returns Fully deductible interest, Fully deductible interest. State tax returns Home mortgage interest, Part I. State tax returns Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax returns How to report, How To Report Late payment charges, Late payment charge on mortgage payment. State tax returns Limits on deduction, Part II. State tax returns Limits on Home Mortgage Interest Deduction Ministers' and military housing allowance, Ministers' and military housing allowance. State tax returns Prepaid interest, Prepaid interest. State tax returns , Prepaid interest on Form 1098. State tax returns Prepayment penalty, Mortgage prepayment penalty. State tax returns Refunds, Refunds of interest. State tax returns , Refunded interest. State tax returns Sale of home, Sale of home. State tax returns Special situations, Special Situations Statement, Form 1098, Mortgage Interest Statement Where to deduct, Table 2. State tax returns Where To Deduct Your Interest Expense Worksheet to figure (Table 1), Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Mortgages Assistance payments (under sec. State tax returns 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. State tax returns Average balance, Average Mortgage Balance Date of, Date of the mortgage. State tax returns Ending early, Mortgage ending early. State tax returns Late qualifying, Mortgage that qualifies later. State tax returns Line-of-credit, Line-of-credit mortgage. State tax returns Mixed-use, Mixed-use mortgages. State tax returns Preparation costs for note or deed of trust, Amounts charged for services. State tax returns Proceeds invested in tax-exempt securities, Mortgage proceeds invested in tax-exempt securities. State tax returns Proceeds used for business, Mortgage proceeds used for business or investment. State tax returns Proceeds used for investment, Mortgage proceeds used for business or investment. State tax returns Qualified loan limit, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns , Average Mortgage Balance Refinanced, Refinancing. State tax returns , Refinanced home acquisition debt. State tax returns , Refinanced grandfathered debt. State tax returns Reverse, Reverse mortgages. State tax returns Statements provided by lender, Statements provided by your lender. State tax returns To buy, build, or improve, Mortgage treated as used to buy, build, or improve home. State tax returns Wraparound, Wraparound mortgage. State tax returns N Nonredeemable ground rents, Nonredeemable ground rents. State tax returns Notary fees, Amounts charged for services. State tax returns O Office in home, Office in home. State tax returns P Penalties Mortgage prepayment, Mortgage prepayment penalty. State tax returns Points, Points, Deduction Allowed in Year Paid, Form 1098. State tax returns Claiming deductible, Claiming your deductible points. State tax returns Exception to general rule, Deduction Allowed in Year Paid Excess, Excess points. State tax returns Funds provided less than, Funds provided are less than points. State tax returns General rule, General Rule Home improvement loans, Home improvement loan. State tax returns Seller paid, Points paid by the seller. State tax returns Prepaid interest, Prepaid interest. State tax returns , Prepaid interest on Form 1098. State tax returns Prepayment penalties, Mortgage prepayment penalty. State tax returns Publications (see Tax help) Q Qualified homes, Qualified Home Qualified loan limit Average mortgage balance, Average Mortgage Balance Worksheet to figure (Table 1), Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns R Redeemable ground rents, Redeemable ground rents. State tax returns Refinancing, Refinancing. State tax returns Grandfathered debt, Refinanced grandfathered debt. State tax returns Home acquisition debt, Refinanced home acquisition debt. State tax returns Refunds, Refunds of interest. State tax returns , Refunded interest. State tax returns Rent Nonredeemable ground rents, Nonredeemable ground rents. State tax returns Redeemable ground rents, Redeemable ground rents. State tax returns Rental payments, Rental payments. State tax returns Renting of home Part of, Renting out part of home. State tax returns Time-sharing arrangements, Rental of time-share. State tax returns Repairs, Substantial improvement. State tax returns Reverse Mortgages, Reverse mortgages. State tax returns S Sale of home, Sale of home. State tax returns Second home, Second home. State tax returns , Deduction Allowed in Year Paid Secured debt, Secured Debt Seller-paid points, Points paid by the seller. State tax returns Separate returns, Separate returns. State tax returns Separated taxpayers, Divorced or separated individuals. State tax returns Spouses, Married taxpayers. State tax returns Statements provided by lender, Statements provided by your lender. State tax returns Stock Cooperative housing, Stock used to secure debt. State tax returns T Tables and figures Deductible home mortgage interest Fully deductible, determination of (Figure A), Fully deductible interest. State tax returns How to figure (Table 1), Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Mortgage to buy, build, or improve home (Figure C), Mortgage treated as used to buy, build, or improve home. State tax returns Points (Figure B), Points Qualified loan limit worksheet (Table 1), Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Tax credits, Mortgage interest credit. State tax returns Tax help, How To Get Tax Help Tax-exempt securities Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities. State tax returns Time-sharing arrangements, Time-sharing arrangements. State tax returns V Valuation Fair market value, Fair market value (FMV). State tax returns W Worksheets Deductible home mortgage interest, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Qualified loan limit, Table 1. State tax returns Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. State tax returns Wraparound mortgages, Wraparound mortgage. State tax returns Prev  Up     Home   More Online Publications