- 3 -
|
Page 3 of 17 Fileid: … tions/P529/2019/A/XML/Cycle04/source 13:56 - 15-Oct-2019
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
you can deduct as an adjustment to gross income is limi- adjustment to gross income on your Schedule 1 (Form
ted to the regular federal per diem rate (for lodging, meals, 1040 or 1040-SR), rather than as a miscellaneous item-
and incidental expenses) and the standard mileage rate ized deduction. See the Instructions for Forms 1040 and
(for car expenses) plus any parking fees, ferry fees, and 1040-SR for more information.
tolls. The balance, if any, is reported on Schedule A.
For more information on travel expenses, see Pub. Eligible educator. An eligible educator is a kindergarten
463. through grade 12 teacher, instructor, counselor, principal,
or aide in school for at least 900 hours during a school
Qualified performing artist. You are a qualified per- year.
forming artist if you:
Qualified expenses. Qualified expenses include ordi-
1. Performed services in the performing arts as an em- nary and necessary expenses paid in connection with
ployee for at least two employers during the tax year, books, supplies, equipment (including computer equip-
2. Received from at least two of the employers wages of ment, software, and services), and other materials used in
$200 or more per employer, the classroom. An ordinary expense is one that is com-
mon and accepted in your educational field. A necessary
3. Had allowable business expenses attributable to the expense is one that is helpful and appropriate for your
performing arts of more than 10% of gross income profession as an educator. An expense doesn’t have to be
from the performing arts, and required to be considered necessary.
4. Had adjusted gross income of $16,000 or less before Qualified expenses also include those expenses you
deducting expenses as a performing artist. incur while participating in professional development cour-
ses related to the curriculum in which you provide instruc-
If you are a qualified performing artist, you can deduct tion. It also includes those expenses related to those stu-
your employee business expenses as an adjustment to in- dents for whom you provide that instruction.
come rather than as a miscellaneous itemized deduction. Qualified expenses don’t include expenses for home
For example, musicians and entertainers can deduct the schooling or for nonathletic supplies for courses in health
cost of theatrical clothing and accessories that aren't suit- or physical education. You must reduce your qualified ex-
able for everyday wear. If you are an employee, complete penses by the following amounts.
Form 2106. See Pub. 463 for more information.
• Excludable U.S. series EE and I savings bond interest
Fee-basis state or local government official. You are from Form 8815.
a qualifying fee-basis official if you are employed by a • Nontaxable qualified state tuition program earnings.
state or political subdivision of a state and are compensa-
ted, in whole or in part, on a fee basis. • Nontaxable earnings from Coverdell education sav-
If you are a fee-basis official, you can claim your expen- ings accounts.
ses in performing services in that job as an adjustment to • Any reimbursements you received for those expenses
income rather than as a miscellaneous itemized deduc- that weren’t reported to you on your Form W-2, box 1.
tion. See Pub. 463 for more information.
Employee with impairment-related work expenses.
Impairment-related work expenses are the allowable ex- Expenses You Can’t Deduct
penses of an individual with physical or mental disabilities
for attendant care at his or her place of employment. They In addition to the expenses that are no longer deductible
also include other expenses in connection with the place as a miscellaneous itemized deduction, there are expen-
of employment that enable the employee to work. See ses that are traditionally nondeductible under the Internal
Pub. 463 for more details. Revenue Code. Both categories of deduction are dis-
If you have a physical or mental disability that limits cussed next.
your being employed, or substantially limits one or more of
your major life activities, such as performing manual Miscellaneous Deductions Subject to
tasks, walking, speaking, breathing, learning, and work- the 2% AGI Limit
ing, you can deduct your impairment-related work expen-
ses. Unless you qualify for an exception, discussed later, you
Impairment-related work expenses are ordinary and generally can't deduct the following expenses, even if you
necessary business expenses for attendant care services fall into one of the qualified categories of employment lis-
at your place of work and other expenses in connection ted earlier.
with your place of work that are necessary for you to be
able to work. • Appraisal fees for a casualty loss or charitable contri-
bution.
Educator Expenses • Casualty and theft losses from property used in per-
forming services as an employee.
If you were an eligible educator for the tax year, you may
be able to deduct qualified expenses you paid as an • Clerical help and office rent in caring for investments.
Publication 529 (December 2019) Page 3
|