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IRS.gov Website
Instructions for Schedule A (Form 1040)
taxmap/instr/i1040sca-006.htm#en_us_publink53061xd0e1606

Job Expenses and Certain Miscellaneous Deductions(p11)

For Use in Tax Year 2013
rule
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/i1040sca-006.htm#en_us_publink53061xd0e1620

Examples of Expenses You Cannot Deduct(p11)

For Use in Tax Year 2013
rule
taxmap/instr/i1040sca-006.htm#en_us_publink53061xd0e1713

Line 21(p11)

For Use in Tax Year 2013
rule
taxmap/instr/i1040sca-006.htm#en_us_publink53061xd0e1718

Unreimbursed Employee Expenses(p11)

For Use in Tax Year 2013
rule
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), next, 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.
taxtip
If you used your own vehicle, are using the standard mileage rate, and (2) earlier, 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 to your paper return showing the type and amount of each expense. Enter the total of all these expenses on line 21.
caution
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:
taxtip
You may be able to take a credit for your educational expenses instead of a deduction. See Form 8863 for details.
taxmap/instr/i1040sca-006.htm#en_us_publink53061xd0e1874

Line 22(p12)

For Use in Tax Year 2013
rule
taxmap/instr/i1040sca-006.htm#en_us_publink53061xd0e1879

Tax Preparation Fees(p12)

For Use in Tax Year 2013
rule
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 or debit card, include the convenience fee you were charged on line 23 instead of this line.
taxmap/instr/i1040sca-006.htm#en_us_publink53061xd0e1892

Line 23(p12)

For Use in Tax Year 2013
rule
taxmap/instr/i1040sca-006.htm#en_us_publink53061xd0e1897

Other Expenses(p12)

For Use in Tax Year 2013
rule
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 to your paper return showing the type and amount of each expense. Enter one total on line 23.
Examples of expenses to include on line 23 are: