Table of Contents
Educator expenses expanded. . Beginning in 2016, qualified educator expenses also include those expenses you incur while participating in professional development courses related to the curriculum in which you provide instruction. See Educator Expenses for more information about educator expenses.
Future developments. For the latest information about developments related to Pub. 529, such as legislation enacted after it was published, go to www.irs.gov/pub529.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. This publication covers the following topics.
Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. Those deductions, which are discussed in Pub. 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists.
Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States.
Internal Revenue Service
Tax Forms and Publications
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463 Travel, Entertainment, Gift, and Car Expenses
525 Taxable and Nontaxable Income
535 Business Expenses
587 Business Use of Your Home (Including Use by Daycare Providers)
946 How To Depreciate Property
Form (and Instructions)
Schedule A (Form 1040) Itemized Deductions
2106 Employee Business Expenses
2106-EZ Unreimbursed Employee Business Expenses
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
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