2011 Instructions For Schedule A (Form 1040) (Page 9 of 14) in pdf

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Expenses of attending a seminar, con-

Fees to employment agencies and

Casualty and Theft

vention, or similar meeting unless it is re-

other costs to look for a new job in your

lated to your employment.

present occupation, even if you do not get a

Losses

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new job.

Club dues.

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Expenses of adopting a child. But you

Certain business use of part of your

may be able to take a credit for adoption

home. For details, including limits that ap-

Line 20

expenses. See Form 8839 for details.

ply, use TeleTax topic 509 (see the Form

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1040 instructions) or see Pub. 587.

Fines and penalties.

Complete and attach Form 4684 to figure

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Certain educational expenses. For de-

the amount of your loss to enter on line 20.

Expenses of producing tax-exempt in-

tails, use TeleTax topic 513 (see the Form

come.

You may be able to deduct part or all of

1040 instructions) or see Pub. 970. Reduce

each loss caused by theft, vandalism, fire,

your educational expenses by any tuition

storm, or similar causes; car, boat, and

and fees deduction you claimed on Form

Line 21

other accidents; and corrosive drywall. You

1040, line 34.

may also be able to deduct money you had

Unreimbursed Employee

in a financial institution but lost because of

You may be able to take a credit

Expenses

the insolvency or bankruptcy of the institu-

for your educational expenses

TIP

tion.

Enter the total ordinary and necessary job

instead of a deduction. See

You can deduct personal casualty or

Form 8863 for details.

expenses you paid for which you were not

theft losses only to the extent that:

reimbursed. (Amounts your employer in-

cluded in box 1 of your Form W-2 are not

1. The amount of each separate casualty

considered reimbursements.)

Line 22

or theft loss is more than $100, and

An ordinary expense is one that is com-

2. The total amount of all losses during

Tax Preparation Fees

mon and accepted in your field of trade,

the year (reduced by the $100 limit dis-

business, or profession. A necessary ex-

cussed in (1) above) is more than 10% of

Enter the fees you paid for preparation of

pense is one that is helpful and appropriate

the amount on Form 1040, line 38.

your tax return, including fees paid for fil-

for your business. An expense does not

ing your return electronically. If you paid

have to be required to be considered neces-

Corrosive drywall losses.

If you paid for

your tax by credit or debit card, include the

sary.

repairs to your personal residence or house-

convenience fee you were charged on line

hold appliances because of corrosive dry-

But you must fill in and attach Form

23 instead of this line.

wall that was installed between 2001 and

2106 if either (1) or (2), next, applies.

2008, you may be able to deduct on line 20

1. You claim any travel, transportation,

those amounts paid. See Pub. 547 for de-

Line 23

meal, or entertainment expenses for your

tails.

job.

Other Expenses

Use Schedule A, line 23, to deduct the

2. Your employer paid you for any of

costs of proving that you had a property

your job expenses that you would other-

Enter the total amount you paid to produce

loss. Examples of these costs are appraisal

wise report on line 21.

or collect taxable income and manage or

fees and photographs used to establish the

protect property held for earning income.

amount of your loss.

If you used your own vehicle,

But do not include any personal expenses.

List the type and amount of each expense

are using the standard mileage

TIP

rate, and (2) above does not ap-

on the dotted lines next to line 23. If you

Job Expenses and

ply, you may be able to file

need more space, attach a statement show-

Form 2106-EZ instead.

ing the type and amount of each expense.

Certain Miscellaneous

Enter one total on line 23.

If you do not have to file Form 2106 or

2106-EZ, list the type and amount of each

Deductions

Examples of expenses to include on line

expense on the dotted line next to line 21. If

23 are:

you need more space, attach a statement

You can deduct only the part of these ex-

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Certain legal and accounting fees.

showing the type and amount of each ex-

penses that exceeds 2% of the amount on

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Clerical help and office rent.

pense. Enter the total of all these expenses

Form 1040, line 38.

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on line 21.

Custodial (for example, trust account)

Pub. 529 discusses the types of ex-

fees.

penses that can and cannot be deducted.

Do not include on line 21 any

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Your share of the investment ex-

educator expenses you de-

Examples of Expenses You

penses of a regulated investment company.

ducted on Form 1040, line 23.

Cannot Deduct

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Certain losses on nonfederally insured

deposits in an insolvent or bankrupt finan-

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Examples of other expenses to include

Political contributions.

cial institution. For details, including limits

on line 21 are:

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Legal expenses for personal matters

that apply, see Pub. 529.

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Safety equipment, small tools, and

that do not produce taxable income.

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Casualty and theft losses of property

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supplies needed for your job.

Lost or misplaced cash or property.

used in performing services as an employee

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Uniforms required by your employer

Expenses for meals during regular or

from Form 4684, lines 32 and 38b, or Form

that are not suitable for ordinary wear.

extra work hours.

4797, line 18a.

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Protective clothing required in your

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The cost of entertaining friends.

Deduction for repayment of amounts

work, such as hard hats, safety shoes, and

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Commuting expenses. See Pub. 529

under a claim of right if $3,000 or less.

glasses.

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for the definition of commuting.

Convenience fee charged by the card

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Physical examinations required by

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Travel expenses for employment

processor for paying your income tax (in-

your employer.

away from home if that period of employ-

cluding estimated tax payments) by credit

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Dues to professional organizations

ment exceeds 1 year. See Pub. 529 for an

or debit card. The deduction is claimed for

exception for certain federal employees.

and chambers of commerce.

the year in which the fee was charged to

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Travel as a form of education.

Subscriptions to professional journals.

your card.

A-9

2011 Instructions For Schedule A (Form 1040) Page 9

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