Publication 529 - Introductory Material
Limit on itemized deductions. For 2004, if your adjusted gross income is more than $142,700 ($71,350 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.
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.
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Deductions subject to the 2% limit.
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Deductions not subject to the 2% limit.
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Expenses you cannot deduct.
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How to report your deductions.
You must keep records to verify your deductions. You should keep receipts, canceled checks, substitute
checks, financial account statements, and other documentary evidence. For more information on recordkeeping, see Publication
552, Recordkeeping for
Individuals.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
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.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the
address.) Please put “
Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Tax questions.
If you have a tax question, visit
www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either
of the addresses listed above.
Ordering forms and publications.
Visit
www.irs.gov/formspubs
to download forms and publications, call 1-800-829-3676, or write to one of the three addresses shown under
How To Get Tax Help in the back
of this publication.
Useful Items - You may want to see:
Publication
-
463
Travel, Entertainment, Gift, and Car Expenses
-
525
Taxable and Nontaxable Income
-
535
Business Expenses
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587
Business Use of Your Home (Including Use by Daycare Providers)
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946
How To Depreciate Property
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
