2003 Tax Help Archives  
Publication 529 2003 Tax Year

Publication 529
Introductory Material

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Important Reminders

Limit on itemized deductions. For 2003, if your adjusted gross income is more than $139,500 ($69,750 if married filing separately), you may have to reduce the amount of certain itemized deductions, including most miscellaneous deductions. For more information and a worksheet, see the instructions for line 28 of Schedule A (Form 1040).

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 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.

Introduction

This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. This publication covers the following topics.

  • Deductions subject to the 2% limit.
  • Deductions not subject to the 2% limit.
  • Expenses you cannot deduct.
  • How to report your deductions.

Records you should keep

You must keep records to verify your deductions. You should keep receipts, canceled checks, financial account statements, and other documentary evidence. For more information on recordkeeping, get Publication 552, Recordkeeping for Individuals.

Comments and suggestions.

We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us at *taxforms@irs.gov. Please put “Publications Comment” on the subject line.

You can write to us at the following address:


Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Useful Items - You may want to see:

Publication

  • 463 Travel, Entertainment, Gift, and Car Expenses
  • 525 Taxable and Nontaxable Income
  • 535 Business Expenses
  • 587 Business Use of Your Home (Including Use by Day-Care Providers)
  • 946 How To Depreciate Property

Form (and Instructions)

  • 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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