Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2012 Income Tax

Free 2012 State Tax FilingFile 2010 Taxes Online Late TurbotaxHr Block Efile2012 1040ezHrblock FreeIt 1040ezHow Can I File My 2006 TaxesState Income Tax FormsWww Myfreetaxes Com SpringfieldmoAmended ReturnFree State Taxes OnlineNeed To Amend Tax ReturnFile Amended 2012 Tax ReturnTax Act Online Free1040nr OnlineFiling Taxes Self EmployedDo Taxes Online 20101040 Ez Online FilingHow To Amend A Tax ReturnHand R Block OnlineDid Not File 2011 TaxesIrs Forms 1040ezTurbotax 1040ezTax Forms 1040ez 20111040x TurbotaxAmended Tax Return FormsAmending A Return2012 Irs Forms 1040Free H & R Block FilingUsafH & R Block Free Tax FilingW4 Ez FormHow To File Self Employed Taxes Step By StepFree State Tax Filing1040ez Form OnlineFree Tax Filing For 2013Freestatetaxact.comState Tax EfileForm 1040 XMyfreetaxes Com

2012 Income Tax

2012 income tax 4. 2012 income tax   Limit on Elective Deferrals Table of Contents Excess elective deferrals. 2012 income tax General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. 2012 income tax This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. 2012 income tax A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. 2012 income tax You can enter into more than one salary reduction agreement during a year. 2012 income tax More than one 403(b) account. 2012 income tax If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. 2012 income tax 403(b) plan and another retirement plan. 2012 income tax If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. 2012 income tax The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. 2012 income tax Roth contribution program. 2012 income tax   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. 2012 income tax Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. 2012 income tax   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. 2012 income tax For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. 2012 income tax Excess elective deferrals. 2012 income tax   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. 2012 income tax General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. 2012 income tax This limit applies without regard to community property laws. 2012 income tax 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. 2012 income tax If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. 2012 income tax To determine whether you have 15 years of service with your employer, see Years of Service , next. 2012 income tax Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. 2012 income tax How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. 2012 income tax You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. 2012 income tax If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. 2012 income tax Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. 2012 income tax Figuring Your Years of Service Take the following rules into account when figuring your years of service. 2012 income tax Status of employer. 2012 income tax   Your years of service include only periods during which your employer was a qualified employer. 2012 income tax Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. 2012 income tax Service with one employer. 2012 income tax   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. 2012 income tax Church employee. 2012 income tax   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. 2012 income tax For more information about church employees, see chapter 5. 2012 income tax Self-employed ministers. 2012 income tax   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. 2012 income tax Total years of service. 2012 income tax   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. 2012 income tax Example. 2012 income tax The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 2012 income tax Marsha began working with ABC schools in September 2009. 2012 income tax She has always worked full-time for each annual work period. 2012 income tax At the end of 2013, Marsha had 4. 2012 income tax 5 years of service with ABC Public Schools, as shown in Table 4-1. 2012 income tax Table 4-1. 2012 income tax Marsha's Years of Service Note. 2012 income tax This table shows how Marsha figures her years of service, as explained in the previous example. 2012 income tax Year Period Worked Portion of Work Period Years of Service 2009 Sept. 2012 income tax –Dec. 2012 income tax . 2012 income tax 5 year . 2012 income tax 5 year 2010 Feb. 2012 income tax –May . 2012 income tax 5 year 1 year Sept. 2012 income tax –Dec. 2012 income tax . 2012 income tax 5 year 2011 Feb. 2012 income tax –May . 2012 income tax 5 year 1 year Sept. 2012 income tax –Dec. 2012 income tax . 2012 income tax 5 year 2012 Feb. 2012 income tax –May . 2012 income tax 5 year 1 year Sept. 2012 income tax –Dec. 2012 income tax . 2012 income tax 5 year 2013 Feb. 2012 income tax –May . 2012 income tax 5 year 1 year Sept. 2012 income tax –Dec. 2012 income tax . 2012 income tax 5 year Total years of service 4. 2012 income tax 5 years Full-time or part-time. 2012 income tax   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. 2012 income tax When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. 2012 income tax Employer's annual work period. 2012 income tax   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. 2012 income tax Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. 2012 income tax Note. 2012 income tax You cannot accumulate more than 1 year of service in a 12-month period. 2012 income tax Example. 2012 income tax All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. 2012 income tax Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 2012 income tax Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. 2012 income tax Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. 2012 income tax In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. 2012 income tax How to compare. 2012 income tax   You can use any method that reasonably and accurately reflects the amount of work required. 2012 income tax For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. 2012 income tax   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. 2012 income tax Example. 2012 income tax An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. 2012 income tax   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. 2012 income tax Full year of service. 2012 income tax   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. 2012 income tax Example. 2012 income tax If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. 2012 income tax Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. 2012 income tax Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. 2012 income tax Full-time for part of the year. 2012 income tax   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 2012 income tax The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 2012 income tax Example. 2012 income tax Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). 2012 income tax The annual work period for the college is 8 months (February through May and July through October). 2012 income tax Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. 2012 income tax Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. 2012 income tax   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. 2012 income tax The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 2012 income tax Example. 2012 income tax Vance teaches one course at a local medical school. 2012 income tax He teaches 3 hours per week for two semesters. 2012 income tax Other faculty members at the same school teach 9 hours per week for two semesters. 2012 income tax The annual work period of the medical school is two semesters. 2012 income tax An instructor teaching 9 hours a week for two semesters is considered a full-time employee. 2012 income tax Given these facts, Vance has worked part-time for a full annual work period. 2012 income tax Vance has completed 1/3 of a year of service, figured as shown below. 2012 income tax Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. 2012 income tax   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. 2012 income tax   Figure the first fraction as though you had worked full-time for part of the annual work period. 2012 income tax The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 2012 income tax The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 2012 income tax   Figure the second fraction as though you had worked part-time for the entire annual work period. 2012 income tax The fraction is as follows: The numerator (top number) is the number of hours or days you worked. 2012 income tax The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 2012 income tax   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. 2012 income tax Example. 2012 income tax Maria, an attorney, teaches a course for one semester at a law school. 2012 income tax She teaches 3 hours per week. 2012 income tax The annual work period for teachers at the school is two semesters. 2012 income tax All full-time instructors at the school are required to teach 12 hours per week. 2012 income tax Based on these facts, Maria is employed part-time for part of the annual work period. 2012 income tax Her year of service for this year is determined by multiplying two fractions. 2012 income tax Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. 2012 income tax Example Floyd has figured his limit on annual additions. 2012 income tax The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. 2012 income tax Figuring Floyd's limit on elective deferrals. 2012 income tax   Floyd has been employed with his current employer for less than 15 years. 2012 income tax He is not eligible for the special 15-year increase. 2012 income tax Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. 2012 income tax Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. 2012 income tax Additionally, Floyd's employer does not offer a Roth contribution program. 2012 income tax Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. 2012 income tax Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. 2012 income tax Table 4-2. 2012 income tax Worksheet 1. 2012 income tax Maximum Amount Contributable (MAC) Note. 2012 income tax Use this worksheet to figure your MAC. 2012 income tax Part I. 2012 income tax Limit on Annual Additions     1. 2012 income tax Enter your includible compensation for your most recent year of service 1. 2012 income tax $70,475 2. 2012 income tax Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. 2012 income tax 52,000 3. 2012 income tax Enter the lesser of line 1 or line 2. 2012 income tax This is your limit on annual additions 3. 2012 income tax 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 2012 income tax     Part II. 2012 income tax Limit on Elective Deferrals     4. 2012 income tax Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 2012 income tax 17,500   Note. 2012 income tax If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 2012 income tax If not, enter zero (-0-) on line 16 and go to line 17. 2012 income tax     5. 2012 income tax Amount per year of service 5. 2012 income tax 5,000 6. 2012 income tax Enter your years of service 6. 2012 income tax   7. 2012 income tax Multiply line 5 by line 6 7. 2012 income tax   8. 2012 income tax Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 2012 income tax   9. 2012 income tax Subtract line 8 from line 7. 2012 income tax If zero or less, enter zero (-0-) 9. 2012 income tax   10. 2012 income tax Maximum increase in limit for long service 10. 2012 income tax 15,000 11. 2012 income tax Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 2012 income tax   12. 2012 income tax Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 2012 income tax   13. 2012 income tax Add lines 11 and 12 13. 2012 income tax   14. 2012 income tax Subtract line 13 from line 10 14. 2012 income tax   15. 2012 income tax Maximum additional contributions 15. 2012 income tax 3,000 16. 2012 income tax Enter the least of lines 9, 14, or 15. 2012 income tax This is your increase in the limit for long service 16. 2012 income tax -0- 17. 2012 income tax Add lines 4 and 16. 2012 income tax This is your limit on elective deferrals 17. 2012 income tax 17,500   Part III. 2012 income tax Maximum Amount Contributable     18. 2012 income tax If you had only nonelective contributions, enter the amount from line 3. 2012 income tax This is your MAC. 2012 income tax    If you had only elective deferrals, enter the lesser of lines 3 or 17. 2012 income tax This is your MAC. 2012 income tax    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 2012 income tax This is your MAC. 2012 income tax (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 2012 income tax ) 18. 2012 income tax $17,500 Prev  Up  Next   Home   More Online Publications
Español

Oops! We can't find the file

Official information and services from the U.S. government

We're sorry, but the page you're looking for might have been removed, had its name changed, or is temporarily unavailable.

What should you do?

  • If you typed the page url, check the spelling.
  • Go to our home page and browse through our topics for the information you want.
  • Go to our site index, and look through the alphabetical listing for links to the page you want.
  • If you need help finding government information, please contact us.
  • Use our search engine to find the information you want.

The 2012 Income Tax

2012 income tax Index A Acknowledgment, Acknowledgment. 2012 income tax Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. 2012 income tax B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. 2012 income tax C Canadian charity, Canadian charities. 2012 income tax Capital gain property, Capital Gain Property Car expenses, Car expenses. 2012 income tax , Car expenses. 2012 income tax Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. 2012 income tax Church deacon, Church deacon. 2012 income tax Clothing Fair market value of, Used clothing. 2012 income tax Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. 2012 income tax D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). 2012 income tax Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. 2012 income tax F Farmer, Qualified farmer or rancher. 2012 income tax Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. 2012 income tax Israeli, Israeli charities. 2012 income tax Mexican, Mexican charities. 2012 income tax Form 8282, Form 8282. 2012 income tax 8283, Total deduction over $500. 2012 income tax Foster parents, Foster parents. 2012 income tax Free tax services, Free help with your tax return. 2012 income tax Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. 2012 income tax Household items Fair market value of, Household items. 2012 income tax How to report, How To Report Noncash contributions, Reporting expenses for student living with you. 2012 income tax I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. 2012 income tax L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. 2012 income tax Mexican charity, Mexican charities. 2012 income tax Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. 2012 income tax N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. 2012 income tax Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. 2012 income tax Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. 2012 income tax , Payroll deductions. 2012 income tax Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. 2012 income tax , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. 2012 income tax Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. 2012 income tax Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. 2012 income tax Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. 2012 income tax Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. 2012 income tax Exchange program, Mutual exchange program. 2012 income tax Living with you, Student living with you. 2012 income tax Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. 2012 income tax T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. 2012 income tax Travel expenses, Travel. 2012 income tax Travel expenses for charitable services, Deductible travel expenses. 2012 income tax Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. 2012 income tax Uniforms, Uniforms. 2012 income tax Unrelated use, Unrelated use. 2012 income tax V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev  Up     Home   More Online Publications