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Job Expenses and Certain Miscellaneous Deductions 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 ex- penses that can and cannot be deducted. Examples of Expenses You Can't Deduct Political contributions. Legal expenses for personal mat- ters that don't produce taxable income. Lost or misplaced cash or proper- ty. Expenses for meals during regular or extra work hours. The cost of entertaining friends. Commuting expenses. See Pub. 529 for the definition of commuting. Travel expenses for employment away from home if that period of em- ployment exceeds 1 year. See Pub. 529 for an exception for certain federal em- ployees. Travel as a form of education. Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment. Club dues. Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 and its instructions for details. Fines and penalties. Expenses of producing tax-exempt income. Line 21 Unreimbursed Employee Expenses Enter the total ordinary and necessary job expenses you paid for which you weren't reimbursed. (Amounts your em- ployer included in box 1 of your Form W-2 aren't considered reimbursements.) An ordinary expense is one that is common and accepted in your field of 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. You must fill in and attach Form 2106 if either (1) or (2), next, applies. 1. You claim any travel, transporta- tion, meal, or entertainment expenses for your job. 2. Your employer reimbursed you for any of your job expenses that you would otherwise report on line 21. If you used your own vehicle, are using the standard mileage rate, and (2), earlier, doesn't apply, you may be able to file Form 2106-EZ instead. If you don't have to file Form 2106 or 2106-EZ, list the type and amount of each expense next to line 21 and enter the total of all these expenses on line 21. If you are filing a paper return and you can't fit all your expenses on the dotted line next to line 21, attach a statement instead showing the type and amount of each expense. Don't include on line 21 any ed- ucator expenses you deducted on Form 1040, line 23. Examples of other expenses to in- clude on line 21 are: Safety equipment, small tools, and supplies needed for your job. Uniforms required by your em- ployer that aren't suitable for ordinary wear. Protective clothing required in your work, such as hard hats, safety shoes, and glasses. Physical examinations required by your employer. Dues to professional organizations and chambers of commerce. Subscriptions to professional jour- nals. Fees to employment agencies and other costs to look for a new job in your present occupation, even if you don't get a new job. Certain business use of part of your home. For details, including limits that apply, use TaxTopic 509 (see the In- structions for Form 1040) or see Pub. 587. Certain educational expenses. For details, use TaxTopic 513 (see the In- structions for Form 1040) or see Pub. 970. You may be able to take a credit for your educational expenses instead of a deduction. See Form 8863 for details. TIP CAUTION ! CAUTION ! Line 22 Tax Preparation Fees 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. Line 23 Other Expenses Enter the total amount you paid to pro- duce or collect taxable income and man- age or protect property held for earning income. Don't include any personal, liv- ing, or family expenses on line 23. List the type and amount of each ex- pense next to line 23 and enter the total of these expenses on line 23. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to line 23, attach a statement instead show- ing the type and amount of each ex- pense. Examples of expenses to include on line 23 are: Certain legal and accounting fees. Clerical help and office rent. Custodial (for example, trust ac- count) fees. Your share of the investment ex- penses of a regulated investment compa- ny. Certain losses on nonfederally in- sured deposits in an insolvent or bank- rupt financial institution. For details, in- cluding limits that apply, see Pub. 529. Casualty and theft losses of prop- erty used in performing services as an employee from Form 4684, lines 32 and 38b, or Form 4797, line 18a. Deduction for repayment of amounts under a claim of right if $3,000 or less. Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card. CAUTION ! A-12