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previous pagePrevious Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Casualty and Theft Losses
next pageNext Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Other Miscellaneous Deductions
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taxmap/instr/i1040sa-006.htm#TXMP17d68401

Job Expenses and Certain Miscellaneous Deductions(p9)


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You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040, line 38.
Pub. 529 discusses the types of expenses that can and cannot be deducted.
taxmap/instr/i1040sa-006.htm#TXMP5c17987d

Examples of Expenses You Cannot Deduct(p9)


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taxmap/instr/i1040sa-006.htm#TXMP606a2d34

Line 21(p9)


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taxmap/instr/i1040sa-006.htm#TXMP26ed25db

Unreimbursed Employee Expenses(p9)


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Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimbursements.)
An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary.
But you must fill in and attach Form 2106 if either (1) or (2) below applies.
  1. You claim any travel, transportation, meal, or entertainment expenses for your job.
  2. Your employer paid you for any of your job expenses that you would otherwise report on line 21.
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If you used your own vehicle, are using the standard mileage rate, and (2) above does not apply, you may be able to file Form 2106-EZ instead.
If you do not have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted line next to line 21. If you need more space, attach a statement showing the type and amount of each expense. Enter the total of all these expenses on line 21.
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Do not include on line 21 any educator expenses you deducted on Form 1040, line 23.
Examples of other expenses to include on line 21 are:
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You may be able to take a credit for your educational expenses instead of a deduction. See Form 8863 for details.
taxmap/instr/i1040sa-006.htm#TXMP068e99b5

Line 22(p9)


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taxmap/instr/i1040sa-006.htm#TXMP234dad36

Tax Preparation Fees(p9)


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Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit card, do not include the convenience fee you were charged.
taxmap/instr/i1040sa-006.htm#TXMP786e7168

Line 23(p9)


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taxmap/instr/i1040sa-006.htm#TXMP771503c9

Other Expenses(p9)


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Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 23. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 23.
Examples of expenses to include on line 23 are:
previous pagePrevious Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Casualty and Theft Losses
next pageNext Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Other Miscellaneous Deductions
 Use previous pagenext page to find additional occurrences of topic items.