Instructions For Schedule A (Form 1040) - Itemized Deductions

that were limited in an earlier year. The

You must fill in and attach Form

Job Expenses and

same limits apply this year to your car-

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

Certain

ryover amounts as applied to those

1. You claim any travel, transporta-

amounts in the earlier year. After apply-

tion, meal, or entertainment expenses for

Miscellaneous

ing those limits, enter the amount of

your job.

your carryover that you are allowed to

Deductions

2. Your employer reimbursed you

deduct this year. See Pub. 526 for de-

for any of your job expenses that you

tails.

would otherwise report on line 21.

You can deduct only the part of these

expenses that exceeds 2% of the amount

If you used your own vehicle,

Casualty and Theft

on Form 1040, line 38.

are using the standard mileage

TIP

rate, and (2), earlier, doesn't

Losses

Pub. 529 discusses the types of ex-

apply, you may be able to file Form

penses that can and cannot be deducted.

2106-EZ instead.

Examples of Expenses You

Line 20

Can't Deduct

If you don't have to file Form 2106 or

Complete and attach Form 4684 to fig-

2106-EZ, list the type and amount of

Political contributions.

ure the amount of your loss. Only enter

each expense next to line 21 and enter

Legal expenses for personal mat-

the amount from Form 4684, line 18, on

the total of all these expenses on line 21.

ters that don't produce taxable income.

line 20.

If you are filing a paper return and you

Lost or misplaced cash or proper-

can't fit all your expenses on the dotted

Don't enter a net qualified dis-

ty.

line next to line 21, attach a statement

aster loss from Form 4684,

Expenses for meals during regular

instead showing the type and amount of

line 15, on line 20. Instead, en-

or extra work hours.

CAUTION

each expense.

ter that amount, if any, on line 28. See

The cost of entertaining friends.

Line

28, later, for information about re-

Don't include on line 21 any ed-

Commuting expenses. See Pub.

porting a net qualified disaster loss.

ucator expenses you deducted

529 for the definition of commuting.

on Form 1040, line 23.

Travel expenses for employment

CAUTION

You may be able to deduct part or all

away from home if that period of em-

of each loss caused by theft, vandalism,

Examples of other expenses to in-

ployment exceeds 1 year. See Pub. 529

fire, storm, or similar causes; car, boat,

clude on line 21 are:

for an exception for certain federal em-

and other accidents; and corrosive dry-

Safety equipment, small tools, and

ployees.

wall. You may also be able to deduct

supplies needed for your job.

Travel as a form of education.

money you had in a financial institution

Uniforms required by your em-

Expenses of attending a seminar,

but lost because of the insolvency or

ployer that aren't suitable for ordinary

convention, or similar meeting unless it

bankruptcy of the institution.

wear.

is related to your employment.

Protective clothing required in

Club dues.

You can deduct personal casualty or

your work, such as hard hats, safety

Expenses of adopting a child. But

theft losses only to the extent that:

shoes, and glasses.

you may be able to take a credit for

1. The amount of each separate

Physical examinations required by

adoption expenses. See Form 8839 and

casualty or theft loss is more than $100,

your employer.

its instructions for details.

and

Dues to professional organizations

Fines and penalties.

2. The total amount of all losses

and chambers of commerce.

Expenses of producing tax-exempt

during the year (reduced by the $100

Subscriptions to professional jour-

income.

limit discussed in (1)) is more than 10%

nals.

Line 21

of the amount on Form 1040, line 38.

Fees to employment agencies and

other costs to look for a new job in your

Corrosive drywall losses. If you paid

Unreimbursed Employee

present occupation, even if you don't get

for repairs to your personal residence or

a new job.

Expenses

household appliances because of corro-

Certain business use of part of

sive drywall, you may be able to deduct

Enter the total ordinary and necessary

your home. For details, including limits

on line 20 those amounts paid. See Pub.

job expenses you paid for which you

that apply, use

TaxTopic 509

(see the In-

547 for details.

weren't reimbursed. (Amounts your em-

structions for Form 1040) or see Pub.

ployer included in box 1 of your Form

587.

Use Schedule A, line 23, to deduct

W-2 aren't considered reimbursements.)

Certain educational expenses. For

the costs of proving that you had a prop-

details, use

TaxTopic 513

(see the In-

erty loss. Examples of these costs are

An ordinary expense is one that is

structions for Form 1040) or see Pub.

appraisal fees and photographs used to

common and accepted in your field of

970.

establish the amount of your loss.

trade, business, or profession. A neces-

sary expense is one that is helpful and

appropriate for your business. An ex-

pense doesn't have to be required to be

considered necessary.

A-11

Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 11

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