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If you are reimbursed under an accountable plan, your employer should Not include any reimbursement in your income in box 1 of your Form W-2.
To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules.
Your expenses must have a business connection—that is, your expenses must be deductible under the rules for qualifying work-related education.
You must adequately account to your employer for your expenses within a reasonable period of time.
You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time.
If your expenses are more than your reimbursement, you can deduct your excess expenses on Form 2106.

If you are reimbursed under an accountable plan, your employer should Not include any reimbursement in your income in box 1 of your Form W-2.
To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules.
Your expenses must have a business connection—that is, your expenses must be deductible under the rules for qualifying work-related education.
You must adequately account to your employer for your expenses within a reasonable period of time.
You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time.
If your expenses are more than your reimbursement, you can deduct your excess expenses on Form 2106.

If you are reimbursed under an accountable plan, your employer should Not include any reimbursement in your income in box 1 of your Form W-2.
To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules.
Your expenses must have a business connection—that is, your expenses must be deductible under the rules for qualifying work-related education.
You must adequately account to your employer for your expenses within a reasonable period of time.
You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time.
If your expenses are more than your reimbursement, you can deduct your excess expenses on Form 2106.

You can also deduct seminars, workshops, software, books, reports, newsletters and publications that provide tax planning and preparation advice and information.

The “unamortized” points from a refinanced home mortgage, when the mortgage loan that generated the points, is refinanced again or is paid off early with a new lender, or the property is sold, is another real-estate-related expense that you can deduct as an Itemized deduction on Schedule A, as mortgage interest.
When you refinance a home mortgage, any points charged on the loan must be deducted, or amortized, over the life of the mortgage.
When the mortgage is paid off early, the balance of the points may be deducted in full in the year the loan is paid off.
Note that If you refinance with the same lender you must continue to amortize the points on the original loan, in addition to any points charged on the new loan.

Be sure to include the portion of your annual maintenance fee assessment for a time-share condo, which represents your share of the property’s real estate taxes.
This amount should be identified on your annual billing statement.

Premiums paid for long-term care insurance are deductible as a medical itemized .
The deduction is limited based on the taxpayer’s age: $360 can be deducted for people 40 and under, $680 for those who are 41-50, $1360 for taxpayers age 51-60, $3,640 for age 61-70 and $4,550 for those older than 70.
Each spouse is treated separately if both can claim the deduction.

The cost of lodging you (or anyone accompanying a patient like a parent or spouse) stay in while away from home for medical care is deductible, up to a maximum of $50 per person per night. Note that you can deduct the cost of the hotel room, but not the food bill.

You must include in your income reimbursements your employer gave you for expenses of education that you need to meet the minimum educational requirements for your job, or is part of a program of study that can qualify you for a new trade or business.
Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2.

You must include in your income reimbursements your employer gave you for expenses of education that you need to meet the minimum educational requirements for your job, or is part of a program of study that can qualify you for a new trade or business.
Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2.