Instructions For Schedule A (Form 1040) - 2009 Page 11
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Travel expenses for employment
Protective clothing required in your
Casualty and Theft
away from home if that period of employ-
work, such as hard hats, safety shoes, and
ment exceeds 1 year. See Pub. 529 for an
glasses.
Losses
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exception for certain federal employees.
Physical examinations required by
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Travel as a form of education.
your employer.
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Expenses of attending a seminar, con-
Dues to professional organizations
Line 20
vention, or similar meeting unless it is re-
and chambers of commerce.
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lated to your employment.
Subscriptions to professional journals.
Complete and attach Form 4684 to figure
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Club dues.
the amount of your loss to enter on line 20.
Fees to employment agencies and
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Expenses of adopting a child. But you
other costs to look for a new job in your
You may be able to deduct part or all of
may be able to take a credit for adoption
present occupation, even if you do not get a
each loss caused by theft, vandalism, fire,
expenses. See Form 8839 for details.
new job.
storm, or similar causes, and car, boat, and
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Fines and penalties.
Certain business use of part of your
other accidents. You may also be able to
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home. For details, including limits that ap-
deduct money you had in a financial insti-
Expenses of producing tax-exempt in-
ply, use TeleTax topic 509 (see page 93 of
tution but lost because of the insolvency or
come.
the Form 1040 instructions) or see Pub.
bankruptcy of the institution.
587.
You can deduct personal casualty or
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Certain educational expenses. For de-
theft losses only to the extent that:
Line 21
tails, use TeleTax topic 513 (see page 93 of
1. The amount of each separate casualty
the Form 1040 instructions) or see Pub.
Unreimbursed Employee
or theft loss is more than $500, and
970. Reduce your educational expenses by
Expenses
any tuition and fees deduction you claimed
2. The total amount of all losses during
the year (reduced by the $500 limit dis-
on Form 1040, line 34.
Enter the total ordinary and necessary job
cussed in (1) above) is more than 10% of
expenses you paid for which you were not
You may be able to take a credit
the amount on Form 1040, line 38.
reimbursed. (Amounts your employer in-
for your educational expenses
TIP
cluded in box 1 of your Form W-2 are not
instead of a deduction. See
The 10% of
considered reimbursements.)
Exception for disaster losses.
Form 8863 for details.
AGI limitation does not apply to a casualty
An ordinary expense is one that is com-
loss that occurred in an area determined by
mon and accepted in your field of trade,
the President of the United States to war-
business, or profession. A necessary ex-
rant federal disaster assistance.
Line 22
pense is one that is helpful and appropriate
For information on disaster losses, see
for your business. An expense does not
Tax Preparation Fees
Pub. 547.
have to be required to be considered neces-
Enter the fees you paid for preparation of
sary.
Special rules apply if you had both gains
your tax return, including fees paid for fil-
and losses from casualties or thefts. See
But you must fill in and attach Form
ing your return electronically. If you paid
Form 4684 and its instructions for details.
2106 if either (1) or (2) below applies.
your tax by credit or debit card, include the
Use Schedule A, line 23, to deduct the
convenience fee you were charged on line
1. You claim any travel, transportation,
costs of proving that you had a property
23 instead of this line.
meal, or entertainment expenses for your
loss. Examples of these costs are appraisal
job.
fees and photographs used to establish the
2. Your employer paid you for any of
amount of your loss.
Line 23
your job expenses that you would other-
wise report on line 21.
Other Expenses
Job Expenses and
Enter the total amount you paid to produce
If you used your own vehicle,
or collect taxable income and manage or
are using the standard mileage
TIP
Certain Miscellaneous
protect property held for earning income.
rate, and (2) above does not ap-
But do not include any personal expenses.
ply, you may be able to file
Deductions
List the type and amount of each expense
Form 2106-EZ instead.
on the dotted lines next to line 23. If you
You can deduct only the part of these ex-
If you do not have to file Form 2106 or
need more space, attach a statement show-
penses that exceeds 2% of the amount on
2106-EZ, list the type and amount of each
ing the type and amount of each expense.
Form 1040, line 38.
expense on the dotted line next to line 21. If
Enter one total on line 23.
you need more space, attach a statement
Pub. 529 discusses the types of ex-
Examples of expenses to include on line
showing the type and amount of each ex-
penses that can and cannot be deducted.
23 are:
pense. Enter the total of all these expenses
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Examples of Expenses You
on line 21.
Certain legal and accounting fees.
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Cannot Deduct
Clerical help and office rent.
Do not include on line 21 any
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Custodial (for example, trust account)
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Political contributions.
educator expenses you de-
fees.
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ducted on Form 1040, line 23.
Legal expenses for personal matters
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Your share of the investment ex-
that do not produce taxable income.
penses of a regulated investment company.
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Lost or misplaced cash or property.
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Examples of other expenses to include
Certain losses on nonfederally insured
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Expenses for meals during regular or
on line 21 are:
deposits in an insolvent or bankrupt finan-
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extra work hours.
Safety equipment, small tools, and
cial institution. For details, including limits
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The cost of entertaining friends.
supplies needed for your job.
that apply, see Pub. 529.
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Commuting expenses. See Pub. 529
Uniforms required by your employer
Casualty and theft losses of property
for the definition of commuting.
that are not suitable for ordinary wear.
used in performing services as an employee
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