Instructions For Schedules A & B (Form 1040)

•

Examples of other expenses to include

Commuting expenses. See Pub. 529

Casualty and Theft

on line 20 are:

for the definition of commuting.

•

Travel expenses for employment

Safety equipment, small tools, and

Losses

away from home if that period of employ-

supplies needed for your job.

•

ment exceeds 1 year. See Pub. 529 for an

Uniforms required by your employer

exception for certain federal employees.

that are not suitable for ordinary wear.

Line 19

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Travel as a form of education.

Protective clothing required in your

•

Complete and attach Form 4684 to figure

work, such as hard hats, safety shoes, and

Expenses of attending a seminar, con-

the amount of your loss to enter on line 19.

glasses.

vention, or similar meeting unless it is re-

•

lated to your employment.

You may be able to deduct part or all of

Physical examinations required by

•

each loss caused by theft, vandalism, fire,

your employer.

Club dues. See Pub. 529 for excep-

•

storm, or similar causes, and car, boat, and

tions.

Dues to professional organizations

other accidents. You may also be able to

•

and chambers of commerce.

Expenses of adopting a child. But you

deduct money you had in a financial insti-

•

Subscriptions to professional journals.

may be able to take a credit for adoption

tution but lost because of the insolvency or

•

expenses. See Form 8839 for details.

Fees to employment agencies and

bankruptcy of the institution.

•

other costs to look for a new job in your

Fines and penalties.

You can deduct nonbusiness casualty or

•

present occupation, even if you do not get a

Expenses of producing tax-exempt in-

theft losses only to the extent that:

new job.

come.

•

1. The amount of each separate casualty

Certain business use of part of your

or theft loss is more than $100, and

home. For details, including limits that ap-

ply, use TeleTax topic 509 (see page 8 of

2. The total amount of all losses during

Line 20

the Form 1040 instructions) or see Pub.

the year (reduced by the $100 limit dis-

587.

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

Unreimbursed Employee

•

the amount on Form 1040, line 38.

Certain educational expenses. For de-

Expenses

tails, use TeleTax topic 513 (see page 8 of

the Form 1040 instructions) or see Pub.

The limits in items (1) and (2)

Enter the total ordinary and necessary job

970.

above do not apply to casualty

TIP

expenses you paid for which you were not

and theft losses that occurred in

reimbursed. (Amounts your employer in-

the Hurricane Katrina, Rita, or

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

At the time these instructions

Wilma disaster areas if the loss was caused

considered reimbursements.)

went to print, Congress was

by Hurricane Katrina, Rita, or Wilma. See

considering legislation that

An ordinary expense is one that is com-

Form 4684 and its instructions for details.

would extend the tuition and

mon and accepted in your field of trade,

fees deduction that expired at the end of

Special rules apply if you had both gains

business, or profession. A necessary ex-

2005. To find out if this legislation was

and losses from nonbusiness casualties or

pense is one that is helpful and appropriate

enacted, and for more details, go to

thefts. See Form 4684 and its instructions

for your business. An expense does not

, click on More Forms and

for details.

have to be required to be considered neces-

Publications, and then on What’s Hot in

sary.

Use Schedule A, line 22, to deduct the

forms and publications, or see Pub. 553. If

costs of proving that you had a property

this deduction was extended, reduce your

But you must fill in and attach Form

loss. Examples of these costs are appraisal

educational expenses by any tuition and

2106 if either (1) or (2) below applies.

fees and photographs used to establish the

fees deduction you claim.

amount of your loss.

1. You claim any travel, transportation,

meal, or entertainment expenses for your

You may be able to take a credit

For information on federal disaster area

job.

losses, see Pub. 547. For information on tax

for your educational expenses

TIP

2. Your employer paid you for any of

benefits related to Hurricanes Katrina, Rita,

instead of a deduction. See

your job expenses that you would other-

or Wilma, see Pub. 4492.

Form 8863 for details.

wise report on line 20.

If you used your own vehicle

Line 21

Job Expenses and

and (2) above does not apply,

TIP

you may be able to file Form

Tax Preparation Fees

Certain Miscellaneous

2106-EZ instead.

Enter the fees you paid for preparation of

Deductions

If you do not have to file Form 2106 or

your tax return, including fees paid for fil-

2106-EZ, list the type and amount of each

ing your return electronically. If you paid

You can deduct only the part of these ex-

expense on the dotted line next to line 20. If

your tax by credit card, do not include the

penses that exceeds 2% of the amount on

you need more space, attach a statement

convenience fee you were charged.

showing the type and amount of each ex-

Form 1040, line 38.

pense. Enter one total on line 20.

Pub. 529 discusses the types of ex-

Line 22

penses that can and cannot be deducted.

At the time these instructions

went to print, Congress was

Other Expenses

Examples of Expenses You

considering legislation that

Cannot Deduct

would extend the deduction for

Enter the total amount you paid to produce

or collect taxable income and manage or

educator expenses that expired at the end of

•

Political contributions.

protect property held for earning income.

2005. To find out if this legislation was

•

But do not include any personal expenses.

enacted, and for more details, go to

Legal expenses for personal matters

List the type and amount of each expense

, click on More Forms and

that do not produce taxable income.

•

on the dotted lines next to line 22. If you

Publications, and then on What’s Hot in

Lost or misplaced cash or property.

need more space, attach a statement show-

forms and publications, or see Pub. 553. If

•

Expenses for meals during regular or

ing the type and amount of each expense.

this deduction was extended, do not include

extra work hours.

Enter one total on line 22.

on line 20 any educator expenses you de-

•

The cost of entertaining friends.

duct.

A-6

Instructions For Schedules A & B (Form 1040) - 2006 Page 6

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