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Can you please help identify this military uniform (1700's)?

Can you please help identify this military uniform (1700's)?


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I came into possession of this painting recently. It was displayed at the Winterthur museum in the 1800's… and was owned by Henry Francis Du Pont. There is paper taped to the back that says this work was painted around 1730. I'd like to identify the war and the uniform.


I agree that this jacket is not a military uniform. In fact it appears to be a very strange copy of the original painting, in which the buttons were completely different, and the coat was actually black(ish).

This is similar to the painting of Adam Winne , painted by Peter Vanderlyn, 1730, but with quite a few differences.

The painting is discussed at the Peabody Museum, Harvard web site when discussing puritan clothing:

The terms "modest" and "sober" speak to Puritan ideals that permeated colonial New England. Even small items like gold buttons did not escape Harvard's watchful eyes. Both state and college laws forbade wearing "any Gold or Silver lace, or Gold and Silver Buttons."

The portrayal of the buttons in the above image seems quite different from the ones on the pages linked.

Both Peter Vanderlyn and Adam Winne were of Dutch descent, and living in the New York area in this time. Peter, in Albany Institute of History & Art: 200 Years of Collecting, is stated to have served three years in the Dutch Navy, and the clothes here do bear some semblance to some images of Dutch seamen. I can find no record(so far) of Adam, the subject of the painting, as having military experience, however.


I would not be so sure that this is a military uniform. It looks quite a lot like the statue of William Penn atop City Hall in Philadelphia (installed 1894) -- Penn, being a good Quaker, would not have served in the miliary.

Winterthur is not so far from Philadelphia. My guess is that both works are based on a common original rendering of old Billy.


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Can you please help identify this military uniform (1700's)? - History

Article Index

The aristocratic elite set the standard of European Society. The Aristocracy possessed a wide variety of inherited legal privileges, established by the government. The Catholic and Protestant churches also heavily influenced society. The medieval sense of rank and degree was still persistent and became more rigid throughout the course of the century.

Intimately related to the State, the aristocracy was on the top of the social hierarchy. An urban labor force, and rural peasantry, subject to both high taxes and feudal dues, was under the aristocracy in society. The most striking feature of this period was the marked contrasts in the lives and experiences of people in different social standing, which varied by country, and even by region.

Community
Regions of smaller communities made up each state. There were no individual rights as we in the modern world perceive them now, rather you maintained a certain status in the social order, and the privileges that came with that status were given by default. One of the most important privileges of 18th century society was land ownership. You either owned land as an inheritance, or as privilege granted at the pleasure of the king.

Economy
Land was also the basis of the economy in 18th century society. Except for Britain, the quality and quantity of the harvest was the most important fact of life for the overwhelming majority of the population. It was the concern to their governments. Since the landowners were the aristocracy, they either influenced or had direct control over the peasant's lives.

Some peasants were free, as in England and France others were bound to the land, such as in Russia, Germany and Austria. In all cases, aristocratic landowners also controlled the local government and the courts. Tradition, hierarchy, and privilege were the chief social characteristics of the old regime.

Nobility
The major European monarchies had no standard of uniform law, money, or weights and measures. Continental Europe had internal tolls that hampered the passage of goods. Britain however, had no such tolls. In the 18th century, the nobility of that country lived in the most magnificent luxury that the order had known. On the continent, the nobility were wealthy. However, the noble was, to some extent, better off than a prosperous peasant was. This is because the peasant tended to prosper with the rest.

The intensity of the power of the landowner increased as one moved from west to east. In areas east of the Elbe River, the peasants reached new depths of social and economic degradation. Unlike Western Europe, Russian serfs were economical commodities. They had no legal recourse against the orders of their landlords. Russian serfdom and slavery were virtually the same.

Source
Encyclopedia Britannica , vol.18 pp.654-657, 1990 edition.
Notes from college course on European history to 1900.


A History of Women in the U.S. Military

World War 1 U.S. Navy poster
used to recruit women, 1917

Related Links

Army Sergeant Leigh Ann Hester receiving the Silver Star, June 16, 2005

Women have been a part of the war effort since the Revolutionary War, but in the early days of our nation they had to cloak themselves in disguise to serve alongside men. When they were accepted into the military, women were given auxiliary roles. As the weapons and methods of warfare changed in the late 20th century, however, the Pentagon began to realize that gender matters less on the battlefield.

The First Female U.S. Soldiers

During the Revolutionary, Civil and Mexican Wars, a small number of women were involved in combat, but they had to disguise themselves as men and enlist under aliases. Deborah Samson Gannett, from Plymouth, Massachusetts, was one of the first American woman soldiers. In 1782, she enlisted under the name of her deceased brother, Robert Shurtleff Samson. For 17 months, Samson served in the Continental Army during the Revolutionary War. She was wounded twice. She cut a musket ball out of her own thigh so a doctor wouldn't find out she was a woman. Years later, in 1804, Samson was awarded a pension for her service. Also during the Revolution War, in 1776, Margaret Corbin fought alongside her husband and 600 American soldiers as they defended Fort Washington, New York.

In the Mexican War, Elizabeth C. Newcume dressed in male attire and joined the military at Fort Leavenworth, Kansas. In 1847, she battled Native Americans in Dodge City. Ten months later, she was discharged when her gender was discovered. In July 1848, however, Congress paid her the land and money she was owed for her service.

In the Civil War, several women disguised themselves as men to enlist and fight for the Union. Sarah Rosetta Wakeman enlisted as Private Lyons Wakeman. She died during the war in New Orleans at the Marine General Hospital. At the time of her death, her true gender was not known. In fact, her headstone reads Lyons Wakeman.

U.S. Women in the World Wars

During World War I, the U.S. Navy and Marine Corps allowed women to enlist. More than 12,000 enlisted and about 400 died during the war. Women also worked for the American Red Cross and the United Service Organizations, as well as in factory, office, transportation, and other jobs vacated by men who were off at war. By the end of World War I, women made up 24% of aviation plant workers.

In World War II, a total of 350,000 women served in the U.S. military. More than 60,000 women served as Army nurses and over 14,000 served as Navy nurses. Even though they were far from combat, 67 Army nurses were captured in the Philippines by the Japanese in 1942. They were held as POWs for almost three years. Over a dozen Navy nurses were also captured by the Japanese during the war. Also in 1942, the Army created the Women's Army Auxiliary Corps (WAAC). A year later, the WAAC became the Women's Army Corps (WAC), in which more than 150,000 women served. For the rest of the War, WACs were present in England, France, Australia, New Guinea, and the Philippines.

During World War II, the Navy, Marines and Coast Guard also established reserves for women. The Navy began Women Accepted for Volunteer Emergency Service (WAVES) in 1942. More than 84,000 WAVES worked in administrative, medical, and communication jobs. The Coast Guard set up a women's reserve, in 1942, called SPARS, meaning Semper Paratus / Always Ready. A year later, the Marine Corps Women's Reserve began. Most Marine women served stateside and by the end of the war, 85% of the personnel at the U.S. Marine Corps Headquarters were women. These reserves were created so that more men could go fight overseas.

Also in 1943, the Air Force created Women Air Force Service Pilots (WASP). WASPs were civilians who flew stateside while male pilots served overseas. American aviator Jacqueline Cochran was instrumental in the creation of WASP. She wrote letters to various military leaders, suggesting that women pilots fly non-combat missions. She became the WASP director. In addition to these reserves, almost three million women worked to support the war effort at various factory, office and aviation jobs in the United States. During this time, Rosie the Riveter became a cultural icon, representing all the American women who worked for the war effort on the home front.

Women's Role in War Changes in Late 20th Century

Women continued to break new ground in the U.S. military after WWII. Part of the reason for this was necessity. The way wars were fought changed over the 20th century. Due to modern weapons of warfare, such as scud missiles and roadside bombs, front lines were blurred and every soldier was at risk. Over 40,000 women served in the 1991 Gulf War and engaged with enemy forces on an unprecedented level. On September 5, 1990, the U.S.S. Acadia left San Diego for the Persian Gulf. Of the 1,260 on board, 360 were women. It was the first time American men and women shipped out together in wartime conditions. The 1991 Gulf War was also the first war where women served with men in integrated units within a warzone. However, women in the military suffered a setback in 1994 when Defense Secretary Les Aspin implemented a rule that prohibited women from serving in units "whose primary mission is to engage in direct ground combat."

Despite the 1994 rule, women continued to play more active roles in the wars in Iraq and Afghanistan. In 2005, Leigh Ann Hester became the first female soldier to receive the Silver Star for exceptional valor in close?quarters combat. Serving in Iraq, Hester led her team in a 25-minute firefight. She used hand grenades and an M203 grenade launcher while maneuvering her team to cut off the enemy. In 2008, Monica Lin Brown also received the Silver Star. After a roadside bomb was detonated in Afghanistan, Brown protected wounded soldiers with her own body and ran through gunfire to save their lives.

Women in the U.S. Military Today

As of 2015, women make up about 15% of the U.S. military. More than 165,000 women are enlisted and active in the armed services with over 35,000 additional women serving as officers.

In February 2012, after a yearlong review, the Pentagon announced women would be permanently assigned to battalions. In these ground units, women would be assigned to such critical jobs as radio operators, medics, and tank mechanics. However, many women have already served in those jobs, in temporary status, due to demand in Iraq and Afghanistan. The Pentagon's new ruling only made these job assignments official and still upheld the ban on women serving in combat tank units, Special Operations commando units and the infantry. Regarding the policy shift, Anu Bhagwati, Service Women's Action Network director, urged, "It's time military leadership establish the same level playing field to qualified women to enter the infantry, special forces, and other all-male units."

That playing field was leveled in January 2013, when Defense Secretary Leon Panetta announced that the ban on women serving in combat roles would be lifted. In a Jan. 9 letter to Panetta urging the change Joint Chiefs of Staff Chairman Gen. Martin Dempsey said, "The time has come to rescind the direct combat exclusion rule for women and to eliminate all unnecessary gender-based barriers to service."

The move reversed the 1994 rule that prohibited women from serving in combat. The change would be gradual some positions would be available to women immediately, but each branch of the military has until 2016 to request exceptions to the new rule. In fact, the first female soldiers to complete the grueling Army Ranger School will not be allowed to serve with the 75th Ranger Regiment because it hasn't yet lifted its ban on female soldiers.

Capt. Kristen Griest and 1st Lt. Shaye Haver made history by becoming the first two women to graduate from the Army Ranger School, along with 94 other students, in August 2015. They graduated in the first year that the Army opened the course to women. About 2015's course, Secretary of the Army John M. McHugh said in a statement, "This course has proven that every Soldier, regardless of gender, can achieve his or her full potential."

On Dec. 3, 2015, the Pentagon announces that all combat jobs would be open to women. In a press conference, Defense Secretary Ashton Carter said that "there will be no exceptions" to the new rule. The historic announcement overrides the 1994 rule made by the Pentagon that restricted women from combat roles such as infantry, artillery, and armor. That 1994 rule had remained in place despite the fact that women were often in combat during the conflicts in Iraq and Afghanistan in recent years.


Can you please help identify this military uniform (1700's)? - History

By JON HARPER | STARS AND STRIPES Published: February 26, 2014

WASHINGTON — A new Facebook group created Tuesday is slamming servicemembers who post controversial photos and comments on social media.

The group — Military Social Media Idiots — has one message: “If you are wearing the uniform, DON’T POST PICTURES OF YOURSELF THAT WILL DISGRACE THE UNIFORM.”

The group’s mission is to expose servicemembers who post these kinds of images and comments so that the offenders will get punished and others will be deterred from such activity, according to the administrators.

“I’m going to put a stop to this one way or another,” the page creator(s) said. “If you have a screenshot of a soldier or other military serviceman disgracing the uniform, please message the page. We may or may not post it. Please give details of where it was posted.”

Photos on the site show servicemembers doing a variety of things that many would consider inappropriate for someone in uniform to be doing on social media, including:

  • Posing in states of undress.
  • Grabbing their crotch while saluting
  • Using profanity and racially charged language.

Going forward, the group will focus on the most egregious cases.

“There is WAY too many photos of people posing with their shirts off to even contemplate, so we’re just going to go after those who [are serious offenders],” the administrators wrote Wednesday.

The image that first appeared on the site is a screenshot of an Instagram post made by Pfc. Tariqka Sheffey, whose uses the handle “sheffeynation,” in which she suggests that she avoided a flag ceremony.

Sheffey posted a photo of herself with the following caption:

“This is me lying on my back in my car hiding so I don’t have to salute the 1700 flag. KEEP ALL YOUR “THAT’S SO DISRESPECTFUL/HOW RUDE/ETC.” COMMENTS TO YOURSELF, cuz, right now, IDGAFFFF.”

An official at Fort Carson, Colo., where Sheffey is stationed, said in an email that Sheffey’s command is aware of her social media post and they are reviewing potential courses of action.

Military Social Media Idiots has already struck a chord with many members of the military community. Their Facebook page has gotten more than 10,000 ‘likes’ as of Thursday morning, a day after the site was created.

The group has some advice for servicemembers who are active on social media.

“If you are a person considering making a career in the military … think really hard about what you post. When you become a leader, your picture showing up on the internet half naked is going to completely undermine your ability to lead, ESPECIALLY if you are a female leading male soldiers … You want to take sexy pictures of yourself and send it to your girlfriend? Great, go for it. Just don’t post them on instagram, facebook, twitter, tumbler, whatever. When you do, it is out there for the world to see. Regardless of your privacy settings.”

Gen. Martin Dempsey, the chairman of the Joint Chiefs of Staff, has expressed concerns that current and future servicemembers don’t realize the potential for social media to ruin their military careers.

“I worry a bit about … the young men and women who are now in their teens, early teens, and who probably underestimate the impact of their persona in social media and what impact that could have later in life on things like security clearances and promotions and selections,” he said at a veterans conference in Washington in December.

Brett Griffith, a former servicemember who commented on the page, said soldiers, sailors, airmen and Marines who post inappropriate pictures are unworthy of wearing the uniform.

“The ONLY pictures I have of myself in Uniform are me wearing it properly with nothing but PRIDE in myself and my former Unit . Those who wear it improperly or have no respect for it, do not need to be granted the HONOR of putting it on,” he wrote.

The administrators posted the following message from a “fan” of the group:

“You must ensure your virtual conduct is as patriotic and honorable as the service you represent.”

Some commenters questioned the way the administrators are pursuing their goals.

“I feel like [the page] is being run by [someone] that is just trying to nail soldiers for dumb stuff when most of this stuff should be handled by their team leaders and squad leaders. When I was in the Army I always had that mentality that if my soldiers were [expletive] up, let me handle it. Don’t outsource to others,” said David Lynch, a retired Army soldier.

Another commentator, Adam Pellin, also criticized the site.

“I can see the point of this page. But it’s sad that a page like this actually exists. Putting these [people] on display for everyone to see I think may inadvertently have a negative effect. You say they are disgracing the uniform in a public forum, so how is sharing their pictures to even more people going to help?”

“I am a fan of the site and hope it helps deter Soldiers from making career ending social media mistakes, both the Soldiers who post outrageous photos and the Soldiers whose comments also constitute career ending social media mistakes,” wrote Eileen Hernandez, an Army officer.

The administrators defended their exposure strategy.

“[We’re doing it this way] because obviously it is NOT being handled in house,” they wrote.

Social media posts of servicemembers doing inappropriate things have recently triggered high-profile investigations and suspensions of the personnel involved.

Stars and Stripes reported on two controversial photos that went viral on social media earlier this month, including one depicting an airman pretending to make out with the POW/MIA emblem and another showing National Guard soldiers posing disrespectfully in front of a military funeral training casket. The military has launched investigations into both cases.

“Commenting, posting or linking to material that violates the UCMJ or basic rules of Soldier conduct is prohibited,” Army Staff Sgt. Dale Sweetnam of the Office of the Chief of Public Affairs said in a press release in February 2012. “It is important that all Soldiers know that once they log on to a social media platform, they still represent the Army … The best way to think about it is, if you wouldn’t say it in formation or to your leader’s face, don’t say it online.”

Officials at Fort Carson in Colorado are investigating reports that Pfc. Tariqka Sheffey posted a photo on Instagram of herself deliberately avoiding saluting the flag.
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Publication 529 - Main Contents

Deductions for Unreimbursed Employee Expenses

You can no longer claim any miscellaneous itemized deductions that are subject to the 2%-of-AGI limitation, including unreimbursed employee expenses. However, you may be able to deduct certain unreimbursed employee business expenses if you fall into one of the following categories of employment listed under Unreimbursed Employee Expenses next, or are an eligible educator as defined under Educator Expenses , later.

Unreimbursed Employee Expenses

You can no longer claim a deduction for unreimbursed employee expenses unless you fall into one of the following categories of employment, or have certain qualified educator expenses.

Qualified performing artists.

Fee-basis state or local government officials.

Employees with impairment-related work expenses.

Unreimbursed employee expenses for individuals in these categories of employment are deducted as adjustments to gross income. Qualified employees listed in one of the categories above must complete Form 2106 to take the deduction. Certain qualified educator expenses are also deducted as an adjustment to gross income but you are not required to complete Form 2106.

You can deduct only unreimbursed employee expenses that are paid or incurred during your tax year, for carrying on your trade or business of being an employee, and ordinary and necessary.

An expense is ordinary if it is common and accepted in your trade, business, or profession. An expense is necessary if it is appropriate and helpful to your business. An expense doesn't have to be required to be considered necessary.

Categories of Employment

You can deduct unreimbursed employee expenses only if you qualify as an Armed Forces reservist, a qualified performing artist, a fee-basis state or local government official, or an employee with impairment-related work expenses.

Armed Forces reservist (member of a reserve component).

You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve the Army National Guard of the United States or the Reserve Corps of the Public Health Service.

Armed Forces reservists traveling more than 100 miles from home.

If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct some of your travel expenses as an adjustment to gross income. The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. The balance, if any, is reported on Schedule A.

For more information on travel expenses, see Pub. 463.

Qualified performing artist.

You are a qualified performing artist if you:

Performed services in the performing arts as an employee for at least two employers during the tax year,

Received from at least two of the employers wages of $200 or more per employer,

Had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts, and

Had adjusted gross income of $16,000 or less before deducting expenses as a performing artist.

If you are a qualified performing artist, you can deduct your employee business expenses as an adjustment to income rather than as a miscellaneous itemized deduction. For example, musicians and entertainers can deduct the cost of theatrical clothing and accessories that aren't suitable for everyday wear. If you are an employee, complete Form 2106. See Pub. 463 for more information.

Fee-basis state or local government official.

You are a qualifying fee-basis official if you are employed by a state or political subdivision of a state and are compensated, in whole or in part, on a fee basis.

If you are a fee-basis official, you can claim your expenses in performing services in that job as an adjustment to income rather than as a miscellaneous itemized deduction. See Pub. 463 for more information.

Employee with impairment-related work expenses.

Impairment-related work expenses are the allowable expenses of an individual with physical or mental disabilities for attendant care at his or her place of employment. They also include other expenses in connection with the place of employment that enable the employee to work. See Pub. 463 for more details.

If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses.

Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work.

Educator Expenses

If you were an eligible educator for the tax year, you may be able to deduct qualified expenses you paid as an adjustment to gross income on your Schedule 1 (Form 1040), rather than as a miscellaneous itemized deduction. See the Instructions for Forms 1040 and 1040-SR for more information.

Eligible educator.

An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in school for at least 900 hours during a school year.

Qualified expenses.

Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.

Qualified expenses also include those expenses you incur while participating in professional development courses related to the curriculum in which you provide instruction. It also includes those expenses related to those students for whom you provide that instruction.

Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education. You must reduce your qualified expenses by the following amounts.

Excludable U.S. series EE and I savings bond interest from Form 8815.

Nontaxable qualified state tuition program earnings.

Nontaxable earnings from Coverdell education savings accounts.

Any reimbursements you received for those expenses that weren’t reported to you on your Form W-2, box 1.

Expenses You Can’t Deduct

In addition to the expenses that are no longer deductible as a miscellaneous itemized deduction, there are expenses that are traditionally nondeductible under the Internal Revenue Code. Both categories of deduction are discussed next.

Miscellaneous Deductions Subject to the 2% AGI Limit

Unless you qualify for an exception, you generally can't deduct the following expenses, even if you fall into one of the qualified categories of employment listed earlier.

Appraisal fees for a casualty loss or charitable contribution.

Casualty and theft losses from property used in performing services as an employee.

Clerical help and office rent in caring for investments.

Credit or debit card convenience fees.

Depreciation on home computers used for investments.

Fees to collect interest and dividends.

Hobby expenses, but generally not more than hobby income.

Indirect miscellaneous deductions from pass-through entities.

Investment fees and expenses.

Legal fees related to producing or collecting taxable income or getting tax advice.

Loss on deposits in an insolvent or bankrupt financial institution.

Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you.

Repayments of social security benefits.

Safe deposit box rental, except for storing jewelry and other personal effects.

Service charges on dividend reinvestment plans.

Trustee's fees for your IRA, if separately billed and paid.

Appraisal Fees

Appraisal fees you pay to figure a casualty loss or the fair market value of donated property are miscellaneous itemized deductions and can no longer be deducted.

Casualty and Theft Losses

Damaged or stolen property used in performing services as an employee is a miscellaneous deduction and can no longer be deducted. For more information on casualty and theft losses, see Pub. 547, Casualties, Disasters, and Thefts.

Clerical Help and Office Rent

Office expenses, such as rent and clerical help, you pay in connection with your investments and collecting taxable income on those investments are miscellaneous itemized deductions and are no longer deductible.

Credit or Debit Card Convenience Fees

The convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card is a miscellaneous itemized deduction and is no longer deductible.

Depreciation on Home Computer

If you use your home computer to produce income (for example, to manage your investments that produce taxable income), the depreciation of the computer for that part of the usage of the computer is a miscellaneous itemized deduction and is no longer deductible.

Fees To Collect Interest and Dividends

Fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock are miscellaneous itemized deductions and can no longer be deducted.

Fines or Penalties

No deduction is allowed for fines and penalties paid to a government or specified nongovernmental entity for the violation of any law except in the following situations.

Certain amounts that constitute restitution.

Certain amounts paid to come into compliance with the law.

Amounts paid or incurred as the result of certain court orders in which no government or specified nongovernmental agency is a party.

Amounts paid or incurred for taxes due.

Nondeductible amounts include an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Fines or penalties include amounts paid such as parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. No deduction is allowed for the restitution amount or amount paid to come into compliance with the law unless the amounts are specifically identified in the settlement agreement or court order. Also, any amount paid or incurred as reimbursement to the government for the costs of any investigation or litigation are nondeductible.

Hobby Expenses

A hobby isn’t a business because it isn’t carried on to make a profit. If you receive income for an activity that you don’t carry out to make a profit, the expenses you pay for the activity are miscellaneous itemized deductions and can no longer be deducted. See Not-for-Profit Activities in chapter 1 of Pub. 535. You must still report the income you receive on your Schedule 1 (Form 1040).

Indirect Deductions of Pass-Through Entities

Pass-through entities include partnerships, S corporations, and mutual funds that aren't publicly offered. Deductions of pass-through entities are passed through to the partners or shareholders. The partner’s or shareholder’s share of passed-through deductions for investment expenses are miscellaneous itemized deductions and can no longer be deducted.

Nonpublicly offered mutual funds.

These funds will send you a Form 1099-DIV, or a substitute form, showing your share of gross income and investment expenses. The investment expenses reported on Form 1099-DIV are a miscellaneous itemized deduction and are no longer deductible.

Investment Fees and Expenses

Investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income are miscellaneous itemized deductions and are no longer deductible.

Legal Expenses

Legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax are miscellaneous itemized deductions and are no longer deductible.

. You can deduct legal expenses that are related to doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business. .

You can deduct expenses of resolving tax issues relating to profit or loss from business reported on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship), from rentals or royalties reported on Schedule E (Form 1040), Supplemental Income and Loss, or from farm income and expenses reported on Schedule F (Form 1040), Profit or Loss From Farming, on that schedule. Expenses for resolving nonbusiness tax issues are miscellaneous itemized deductions and are no longer deductible.

Loss on Deposits

A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. If you can reasonably estimate the amount of your loss on money you have on deposit in a financial institution that becomes insolvent or bankrupt, you can generally choose to deduct it in the current year even though its exact amount hasn't been finally determined.

If none of the deposit is federally insured, you could deduct the loss as a nonbusiness bad debt. Report it on your Schedule D (Form 1040). You can no longer deduct the loss as an ordinary loss or as a casualty loss on your Schedule A (Form 1040).

Loss on IRA

A loss on your traditional IRA (or Roth IRA) investment is a miscellaneous itemized deduction and can no longer be deducted.

Repayments of Income

Generally, repayments of amounts that you included in income in an earlier year is a miscellaneous itemized deduction and can no longer be deducted. If you had to repay more than $3,000 that you included in your income in an earlier year, you may be able to deduct the amount. See Repayments Under Claim of Right , later.

Repayments of Social Security Benefits

If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you may be able to deduct part of this negative figure if the figure is more than $3,000. If the figure is less than $3,000, it is a miscellaneous itemized deduction and can no longer be deducted. See Pub. 915, Social Security and Equivalent Railroad Retirement Benefits, for additional information.

Safe Deposit Box Rent

Rent you pay for a safe deposit box you use to store taxable income-producing stocks, bonds, or investment related papers is a miscellaneous itemized deduction and can no longer be deducted. You also can't deduct the rent if you use the box for jewelry, other personal items, or tax-exempt securities.

Service Charges on Dividend Reinvestment Plans

Service charges you pay as a subscriber in a dividend reinvestment plan are a miscellaneous itemized deduction and can no longer be deducted. These service charges include payments for:

Holding shares acquired through a plan,

Collecting and reinvesting cash dividends, and

Keeping individual records and providing detailed statements of accounts.

Tax Preparation Fees

Tax preparation fees on the return for the year in which you pay them are a miscellaneous itemized deduction and can no longer be deducted. These fees include the cost of tax preparation software programs and tax publications. They also include any fee you paid for electronic filing of your return.

Trustee's Administrative Fees for IRA

Trustee's administrative fees that are billed separately and paid by you in connection with your IRA are a miscellaneous itemized deduction and can no longer be deducted.

Nondeductible Expenses

In addition to the miscellaneous itemized deductions discussed earlier, you can't deduct the following expenses.

List of Nondeductible Expenses

Burial or funeral expenses, including the cost of a cemetery lot.

Fees and licenses, such as car licenses, marriage licenses, and dog tags.

Hobby losses—but see Hobby Expenses , earlier.

Home repairs, insurance, and rent.

Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Pub. 535.

Life insurance premiums paid by the insured.

Losses from the sale of your home, furniture, personal car, etc.

Lost or misplaced cash or property.

Medical expenses as business expenses other than medical examinations required by your employer.

Personal disability insurance premiums.

Personal, living, or family expenses.

Professional accreditation fees.

Professional reputation improvement expenses.

Relief fund contributions.

Residential telephone line.

Stockholders’ meeting attendance expenses.

Tax-exempt income earning/collecting expenses.

The value of wages never received or lost vacation time.

Travel expenses for another individual.

Voluntary unemployment benefit fund contributions.

Adoption Expenses

You can't deduct the expenses of adopting a child but you may be able to take a credit for those expenses. For details, see Form 8839, Qualified Adoption Expenses.

Commissions

Commissions paid on the purchase of securities aren't deductible, either as business or nonbusiness expenses. Instead, these fees must be added to the taxpayer's cost of the securities. Commissions paid on the sale are deductible as business expenses only by dealers.

Campaign Expenses

You can't deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. These include qualification and registration fees for primary elections.

You can't deduct legal fees paid to defend charges that arise from participation in a political campaign.

Capital Expenses

You can't currently deduct amounts paid to buy property that has a useful life substantially beyond the tax year or amounts paid to increase the value or prolong the life of property. If you use such property in your work, you may be able to take a depreciation deduction. See Pub. 946. If the property is a car used in your work, also see Pub. 463.

Check-Writing Fees on Personal Account

If you have a personal checking account, you can't deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest.

Club Dues

Generally, you can't deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs.

You can't deduct dues paid to an organization if one of its main purposes is to:

Conduct entertainment activities for members or their guests, or

Provide members or their guests with access to entertainment facilities.

Dues paid to airline, hotel, and luncheon clubs aren't deductible.

Commuting Expenses

You can't deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). If you fall into one of the qualified categories of employment discussed under Unreimbursed Employee Expenses , earlier, and you haul tools, instruments, or other items in your car to and from work, you can deduct only the additional cost of hauling the items, such as the rent on a trailer to carry the items.

Fines or Penalties

No deduction is allowed for fines and penalties paid to a government or specified nongovernmental entity for the violation of any law except in the following situations.

Certain amounts that constitute restitution.

Certain amounts paid to come into compliance with the law.

Amounts paid or incurred as the result of certain court orders in which no government or specified nongovernmental agency is a party.

Amounts paid or incurred for taxes due.

Nondeductible amounts include an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Fines or penalties include amounts paid such as parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike.

No deduction is allowed for the restitution amount or amount paid to come into compliance with the law unless the amounts are specifically identified in the settlement agreement or court order. Also, any amount paid or incurred as reimbursement to the government for the costs of any investigation or litigation are nondeductible.

Health Spa Expenses

You can't deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer.

Home Security System

You can't deduct the cost of a home security system as a miscellaneous deduction. However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. See Home Office under Expenses You Can Deduct , later, and Pub. 587.

Investment-Related Seminars

You can't deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes.

Life Insurance Premiums

You can't deduct premiums you pay on your life insurance. You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. See Pub. 504, Divorced or Separated Individuals, for information on alimony.

Lobbying Expenses

You generally can't deduct amounts paid or incurred for lobbying expenses. These include expenses to:

Participate, or intervene, in any political campaign for, or against, any candidate for public office

Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums or

Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials.

Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities.

Covered executive branch official.

A covered executive branch official, for the purpose of (4) above, is any of the following officials.

Any officer or employee of the White House Office of the Executive Office of the President, and the two most senior level officers of each of the other agencies in the Executive Office.

Any individual serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, any other individual designated by the President as having Cabinet-level status, and any immediate deputy of one of these individuals.

Dues used for lobbying.

If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you can't deduct that part.

You can deduct certain lobbying expenses if they are ordinary and necessary expenses of carrying on your trade or business.

You can deduct in-house expenses for influencing legislation or communicating directly with a covered executive branch official if the expenses for the tax year aren't more than $2,000 (not counting overhead expenses).

If you are a professional lobbyist, you can deduct the expenses you incur in the trade or business of lobbying on behalf of another person. Payments by the other person to you for lobbying activities can't be deducted.

Lost or Mislaid Cash or Property

You can't deduct a loss based on the mere disappearance of money or property. However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. See Pub. 547.

Lunches With Co-Workers

You can't deduct the expenses of lunches with co-workers, except while traveling away from home on business. See Pub. 463 for information on deductible expenses while traveling away from home.

Meals While Working Late

You can't deduct the cost of meals while working late. However, you may be able to claim a deduction for 50% of the cost of the meals if you are traveling away from home. See Pub. 463 for information on deductible expenses while traveling away from home.

Personal Legal Expenses

You can't deduct personal legal expenses such as those for the following.

Breach of promise to marry suit.

Civil or criminal charges resulting from a personal relationship.

Damages for personal injury (except certain whistleblower claims and unlawful discrimination claims). For more information about unlawful discrimination claims, see Expenses You Can’t Deduct , earlier.

Preparation of a title (or defense or perfection of a title).

Property claims or property settlement in a divorce.

You can't deduct these expenses even if a result of the legal proceeding is the loss of income-producing property.

Political Contributions

You can't deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate aren't deductible.

Professional Accreditation Fees

You can't deduct professional accreditation fees such as the following.

Accounting certificate fees paid for the initial right to practice accounting.

Bar exam fees and incidental expenses in securing initial admission to the bar.

Medical and dental license fees paid to get initial licensing.

Professional Reputation

You can't deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation.

Relief Fund Contributions

You can't deduct contributions paid to a private plan that pays benefits to any covered employee who can't work because of any injury or illness not related to the job.

Residential Telephone Service

You can't deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business.

Stockholders' Meetings

You can't deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. You can't deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments.

Tax-Exempt Income Expenses

You can't deduct expenses to produce tax-exempt income. You can't deduct interest on a debt incurred or continued to buy or carry tax-exempt securities.

If you have expenses to produce both taxable and tax-exempt income, but you can't identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct.

Travel Expenses for Another Individual

You generally can't deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on personal or business travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. See Pub. 463 for more information on deductible travel expenses.

Voluntary Unemployment Benefit Fund Contributions

You can't deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions.

Wristwatches

You can't deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties.

Expenses You Can Deduct

You can deduct the items listed below as itemized deductions. Report these items on your Schedule A (Form 1040), or your Schedule A (Form 1040-NR).

List of Deductions

Amortizable premium on taxable bonds.

Casualty and theft losses from income-producing property.

Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust.

Federal estate tax on income in respect of a decedent.

Gambling losses up to the amount of gambling winnings.

Impairment-related work expenses of persons with disabilities.

Losses from Ponzi-type investment schemes.

Repayments of more than $3,000 under a claim of right.

Unlawful discrimination claims.

Unrecovered investment in an annuity.

An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security).

Amortizable Premium on Taxable Bonds

In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. You can elect to amortize the premium on taxable bonds. The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item.

Pre-1998 election to amortize bond premium.

Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium doesn't apply to bonds you acquired before 1988.

Bonds acquired after October 22, 1986, and before 1988.

The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you chose to treat it as an offset to interest income on the bond.

Bonds acquired before October 23, 1986.

The amortization of the premium on these bonds is deducted as an itemized deduction on your Schedule A (Form 1040).

Deduction for excess premium.

On certain bonds (such as bonds that pay a variable rate of interest or that provide for an interest-free period), the amount of bond premium allocable to a period may exceed the amount of stated interest allocable to the period. If this occurs, treat the excess as an itemized deduction on your Schedule A (Form 1040). However, the amount deductible is limited to the amount by which your total interest inclusions on the bond in prior periods exceed the total amount you treated as a bond premium deduction on the bond in prior periods.

If any of the excess bond premium can't be deducted because of the limit, this amount is carried forward to the next period and is treated as bond premium allocable to that period. If there is a bond premium carryforward as of the end of the accrual period in which the bond is sold, retired, or otherwise disposed of, treat the carryforward as an itemized deduction on your Schedule A (Form 1040).

. Pre-1998 choice to amortize bond premium.If you made the choice to amortize the premium on taxable bonds before 1998, you can deduct the bond premium amortization that is more than your interest income only for bonds acquired during 1998 and later years. .

More information.

For more information on bond premium, see Bond Premium Amortization in chapter 3 of Pub. 550.

Casualty and Theft Losses of Income-Producing Property

You can deduct a casualty or theft loss as an itemized deduction on your Schedule A (Form 1040), if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). First report the loss on Form 4684. You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, or Form 4797. For more information on casualty and theft losses, see Pub. 547.

Excess Deductions of an Estate or Trust

Generally, if an estate or trust has an excess deduction resulting from total deductions being greater than its gross income, in the estate’s or trust's last tax year, a beneficiary can deduct the excess deductions, depending on its character. The excess deductions retain their character as an adjustment to arrive at adjusted gross income on Schedule 1 (Form 1040), as a non-miscellaneous itemized deduction reported on Schedule A (Form 1040), or as a miscellaneous itemized deduction. For more information on excess deductions of an estate or trust, see the Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 or 1040-SR.

Federal Estate Tax on Income in Respect of a Decedent

You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that wasn't properly includible in the decedent's final income tax return. See Pub. 559 for information about figuring the amount of this deduction.

Fines or Penalties

Generally, a deduction is allowed for fines and penalties paid to a government or specified nongovernmental entity for the violation of any law in the following situations.

Certain amounts that constitute restitution.

Certain amounts paid to come into compliance with the law.

Amounts paid or incurred as the result of certain court orders in which no government or specified nongovernmental agency is a party.

Amounts paid or incurred for taxes due.

Nondeductible amounts include an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). Fines or penalties include amounts paid such as parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike.

No deduction is allowed for the restitution amount or amount paid to come into compliance with the law unless the amounts are specifically identified in the settlement agreement or court order. Also, any amount paid or incurred as reimbursement to the government for the costs of any investigation or litigation are nondeductible.

Gambling Losses Up to the Amount of Gambling Winnings

You must report the full amount of your gambling winnings for the year on your Schedule 1 (Form 1040). You deduct your gambling losses for the year on your Schedule A (Form 1040). Gambling losses include the actual cost of wagers plus expenses incurred in connection with the conduct of the gambling activity, such as travel to and from a casino. You can't deduct gambling losses that are more than your winnings. Generally, nonresident aliens can't deduct gambling losses on your Schedule A (Form 1040-NR).

. You can't reduce your gambling winnings by your gambling losses and report the difference. You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. Therefore, your records should show your winnings separately from your losses. .

. Diary of winnings and losses. You must keep an accurate diary or similar record of your losses and winnings. .

Your diary should contain at least the following information.

The date and type of your specific wager or wagering activity.

The name and address or location of the gambling establishment.

The names of other persons present with you at the gambling establishment.

The amount(s) you won or lost.

Proof of winnings and losses.

In addition to your diary, you should also have other documentation. You can generally prove your winnings and losses through Form W-2G, Certain Gambling Winnings Form 5754, Statement by Person(s) Receiving Gambling Winnings wagering tickets canceled checks substitute checks credit records bank withdrawals and statements of actual winnings or payment slips provided to you by the gambling establishment.

For specific wagering transactions, you can use the following items to support your winnings and losses.

. These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. They aren't all-inclusive. Your tax liability depends on your particular facts and circumstances. .

Copies of the keno tickets you purchased that were validated by the gambling establishment, copies of your casino credit records, and copies of your casino check-cashing records.

Slot machines.

A record of the machine number and all winnings by date and time the machine was played.

Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc.).

The number of the table at which you were playing. Casino credit card data indicating whether the credit was issued in the pit or at the cashier's cage.

A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Supplemental records include any receipts from the casino, parlor, etc.

Racing (horse, harness, dog, etc.).

A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Supplemental records include unredeemed tickets and payment records from the racetrack.

A record of ticket purchases, dates, winnings, and losses. Supplemental records include unredeemed tickets, payment slips, and winnings statements.

Home Office

If you use a part of your home regularly and exclusively to conduct business, you may be able to deduct a part of the operating expenses and depreciation of your home.

You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively:

As your principal place of business for any trade or business

As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business or

In the case of a separate structure not attached to your home, in connection with your trade or business.

Principal place of business.

If you have more than one place of business, the business part of your home is your principal place of business if:

You use it regularly and exclusively for administrative or management activities of your trade or business, and

You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.

Otherwise, the location of your principal place of business generally depends on the relative importance of the activities performed at each location and the time spent at each location.

. You should keep records that will give the information needed to figure the deduction according to these rules. Also keep canceled checks, substitute checks, or account statements and receipts of the expenses paid to prove the deductions you claim. .

More information.

See Pub. 587 for more detailed information and a worksheet for figuring the deduction.

Losses From Ponzi-Type Investment Schemes

These losses are deductible as theft losses of income-producing property on your tax return for the year the loss was discovered. You figure the deductible loss in Section B of Form 4684. See the Form 4684 instructions and Pub. 547, Casualties, Disasters, and Thefts, for more information.

Repayments Under Claim of Right

If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid, or take a credit against your tax. See Repayments in Pub. 525 for more information.

Unlawful Discrimination Claims

You may be able to deduct, as an adjustment to income on your Schedule 1 (Form 1040), attorney fees and court costs for actions settled or decided after October 22, 2004, involving a claim of unlawful discrimination, a claim against the U.S. Government, or a claim made under section 1862(b)(3)(A) of the Social Security Act. However, the amount you can deduct on your Schedule 1 (Form 1040), is limited to the amount of the judgment or settlement you are including in income for the tax year. See Pub. 525 for more information.

Unrecovered Investment in Annuity

A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. See Pub. 575, Pension and Annuity Income, for more information about the tax treatment of pensions and annuities.

How To Report

Claim most deductions as an itemized deduction on your Schedule A (Form 1040), or Schedule A (Form 1040-NR). However, see Schedule 1 (Form 1040) , later.

Reporting employee business expenses.

As described earlier in Unreimbursed Employee Expenses , there are four categories of employees who can claim deductions for unreimbursed employee expenses.

Employees in the following categories can claim their unreimbursed employee expenses.

Qualified performing artists.

Fee-basis state or local government officials.

Employees with impairment-related work expenses.

. Generally, nonresident aliens who fall into one of the qualified categories of employment are allowed deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. .

If you have deductible employee business expenses, you must usually file Form 2106.

You must file Form 2106 if any of the following applies to you.

You are a qualified performing artist claiming performing-artist-related expenses.

You are a fee-basis state or local government official claiming expenses in performing that job.

You are an individual with a disability and are claiming impairment-related work expenses. See Employees with impairment-related work expenses , later.

You have travel expenses as a member of the Armed Forces reserves that you can deduct as an adjustment to gross income.

You are claiming job-related vehicle, travel, transportation, or non-entertainment meal expenses. See the Instructions for Form 2106 for more information.

Depreciation.

Use Form 4562, to claim the depreciation deduction for a computer you placed in service after 2018. Complete Form 4562, if you are claiming a section 179 deduction.

Don't use Form 4562 to claim the depreciation deduction for a computer you placed in service before 2019 and used only in your home office, unless you are otherwise required to file Form 4562. Instead, report the depreciation directly on the appropriate form.

Employees with impairment-related work expenses.

Most of the categories of employees who are able to claim deductions for unreimbursed employees report these deductions as an adjustment to income on Schedule 1 (Form 1040), discussed next. However, employees with impairment-related work expenses on Form 2106 report these expenses on Schedule A (Form 1040).

Enter impairment-related work expenses on Form 2106. Enter on your Schedule A (Form 1040) or your Schedule A (Form 1040-NR), that part of the amount on Form 2106, that is related to your impairment. Those employment-related expenses not related to your impairment are a miscellaneous itemized deduction and are no longer deductible.

If you are self-employed, enter your impairment-related work expenses on the appropriate Form (Schedule C, E, or F) used to report your business income and expenses.

You are blind. You must use a reader to do your work. You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. The reader's services are only for your work. You can deduct your expenses for the reader as impairment-related work expenses.

Schedule 1 (Form 1040)

Most deductible employee business expenses on Form 2106 are reported as an adjustment to income on your Schedule 1 (Form 1040). However, certain other expenses are deducted on Schedule A (Form 1040).

Educator expenses.

Certain qualified expenses of eligible educators can be deducted on your Schedule 1 (Form 1040).

Unlawful discrimination claims.

You can deduct certain attorney fees and court costs for unlawful discrimination claims, described earlier, on your Schedule 1 (Form 1040).

Example

Debra Smith is an army reservist stationed 110 miles from her home. She makes this trip once each month. In addition to her travel expenses, she pays for her own uniforms and for the cost of cleaning those uniforms.

In addition to her employee business expenses as an army reservist, she has gambling losses from her trips to the casino and race track. She has gambling winnings of $5,400 and gambling losses of $5,700.

Debra completes Form 2106. She enters her transportation expenses of $500 as a reservist and she enters the amount of her expenses for the purchase of uniforms and their cleaning, $250. She then completes the form, entering the $750 as her total expenses. Only the transportation expenses for travel as a reservist are deductible as an adjustment on her Schedule 1 (Form 1040). The $250 is a miscellaneous itemized deduction and is not deductible.

Debra claims her gambling losses that don’t exceed her gambling winnings as an itemized deduction. Debra enters her allowable loss ($5,400) on her Schedule A (Form 1040).

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.

Preparing and filing your tax return.

After receiving all your wage and earnings statements (Form W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.) unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G) and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.

Free options for tax preparation.

Go to IRS.gov to see your options for preparing and filing your return online or in your local community, if you qualify, which include the following.

Free File. This program lets you prepare and file your federal individual income tax return for free using brand-name tax-preparation-and-filing software or Free File fillable forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.

VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.

TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE, download the free IRS2Go app, or call 888-227-7669 for information on free tax return preparation.

MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource.

Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically regardless of income.

Using online tools to help prepare your return.

The Earned Income Tax Credit Assistant (IRS.gov/EITCAssistant) determines if you’re eligible for the earned income credit (EIC).

The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN).

The Tax Withholding Estimator (IRS.gov/W4app) makes it easier for everyone to pay the correct amount of tax during the year. The tool is a convenient, online way to check and tailor your withholding. It’s more user-friendly for taxpayers, including retirees and self-employed individuals. The features include the following.

Easy to understand language.

The ability to switch between screens, correct previous entries, and skip screens that don’t apply.

Tips and links to help you determine if you qualify for tax credits and deductions.

A self-employment tax feature.

Automatic calculation of taxable social security benefits.

The First Time Homebuyer Credit Account Look-up (IRS.gov/HomeBuyer) tool provides information on your repayments and account balance.

The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).

. Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law. .

IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers.

IRS.gov/Forms: Find forms, instructions, and publications. You will find details on 2020 tax changes and hundreds of interactive links to help you find answers to your questions.

You may also be able to access tax law information in your electronic filing software.

Need someone to prepare your tax return?

There are various types of tax return preparers, including tax preparers, enrolled agents, certified public accountants (CPAs), attorneys, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:

Primarily responsible for the overall substantive accuracy of your return,

Required to sign the return, and

Required to include their preparer tax identification number (PTIN).

Although the tax preparer always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Coronavirus.

Go to IRS.gov/Coronavirus for links to information on the impact of the coronavirus, as well as tax relief available for individuals and families, small and large businesses, and tax-exempt organizations.

Tax reform legislation affects individuals, businesses, and tax-exempt and government entities. Go to IRS.gov/TaxReform for information and updates on how this legislation affects your taxes.

Employers can register to use Business Services Online.

The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement.

IRS social media.

Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are paramount. We use these tools to share public information with you. Don’t post your SSN or other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.

Watching IRS videos.

The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.

Online tax information in other languages.

You can find information on IRS.gov/MyLanguage if English isn’t your native language.

Free interpreter service.

Multilingual assistance, provided by the IRS, is available at Taxpayer Assistance Centers (TACs) and other IRS offices. Over-the-phone interpreter service is accessible in more than 350 languages.

Getting tax forms and publications.

Go to IRS.gov/Forms to view, download, or print all of the forms, instructions, and publications you may need. You can also download and view popular tax publications and instructions (including the Instructions for Forms 1040 and 1040-SR) on mobile devices as an eBook at IRS.gov/eBooks. Or you can go to IRS.gov/OrderForms to place an order.

Access your online account (individual taxpayers only).

Go to IRS.gov/Account to securely access information about your federal tax account.

View the amount you owe, pay online, or set up an online payment agreement.

Access your tax records online.

Review your payment history.

Go to IRS.gov/SecureAccess to review the required identity authentication process.

Using direct deposit.

The fastest way to receive a tax refund is to file electronically and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. The IRS issues more than 90% of refunds in less than 21 days.

Getting a transcript of your return.

The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a free copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946.

Reporting and resolving your tax-related identity theft issues.

Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.

The IRS doesn’t initiate contact with taxpayers by email, text messages, telephone calls, or social media channels to request personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.

Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.

Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to eligible taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN.

Checking on the status of your refund.

The IRS can’t issue refunds before mid-February 2021 for returns that claimed the EIC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Download the official IRS2Go app to your mobile device to check your refund status.

Call the automated refund hotline at 800-829-1954.

Making a tax payment.

The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

Debit or Credit Card: Choose an approved payment processor to pay online, by phone, or by mobile device.

Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax return preparation software or through a tax professional.

Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.

Check or Money Order: Mail your payment to the address listed on the notice or instructions.

Cash: You may be able to pay your taxes with cash at a participating retail store.

Same-Day Wire: You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and cut-off times.


Timeline: Key Moments in Black History

By Borgna Brunner and Infoplease Staff

Photograph of newspaper
advertisement from the 1780s

The first African slaves arrive in Virginia.

Lucy Terry, an enslaved person in 1746, becomes the earliest known black American poet when she writes about the last American Indian attack on her village of Deerfield, Massachusetts. Her poem, Bar's Fight, is not published until 1855.

An illustration of Wheatley
from her book

Phillis Wheatley's book Poems on Various Subjects, Religious and Moral is published, making her the first African American to do so.

Slavery is made illegal in the Northwest Territory. The U.S Constitution states that Congress may not ban the slave trade until 1808.

Eli Whitney's invention of the cotton gin greatly increases the demand for slave labor.

Poster advertising $100 reward
for runaway slaves from 1860

A federal fugitive slave law is enacted, providing for the return slaves who had escaped and crossed state lines.

Gabriel Prosser, an enslaved African-American blacksmith, organizes a slave revolt intending to march on Richmond, Virginia. The conspiracy is uncovered, and Prosser and a number of the rebels are hanged. Virginia's slave laws are consequently tightened.

Congress bans the importation of slaves from Africa.

The Missouri Compromise bans slavery north of the southern boundary of Missouri.

Denmark Vesey, an enslaved African-American carpenter who had purchased his freedom, plans a slave revolt with the intent to lay siege on Charleston, South Carolina. The plot is discovered, and Vesey and 34 coconspirators are hanged.

The American Colonization Society, founded by Presbyterian minister Robert Finley, establishes the colony of Monrovia (which would eventually become the country of Liberia) in western Africa. The society contends that the immigration of blacks to Africa is an answer to the problem of slavery as well as to what it feels is the incompatibility of the races. Over the course of the next forty years, about 12,000 slaves are voluntarily relocated.

Nat Turner, an enslaved African-American preacher, leads the most significant slave uprising in American history. He and his band of followers launch a short, bloody, rebellion in Southampton County, Virginia. The militia quells the rebellion, and Turner is eventually hanged. As a consequence, Virginia institutes much stricter slave laws.

William Lloyd Garrison begins publishing the Liberator, a weekly paper that advocates the complete abolition of slavery. He becomes one of the most famous figures in the abolitionist movement.

On July 2, 1839, 53 African slaves on board the slave ship the Amistad revolted against their captors, killing all but the ship's navigator, who sailed them to Long Island, N.Y., instead of their intended destination, Africa. Joseph Cinqu was the group's leader. The slaves aboard the ship became unwitting symbols for the antislavery movement in pre-Civil War United States. After several trials in which local and federal courts argued that the slaves were taken as kidnap victims rather than merchandise, the slaves were acquitted. The former slaves aboard the Spanish vessel Amistad secured passage home to Africa with the help of sympathetic missionary societies in 1842.

The Wilmot Proviso, introduced by Democratic representative David Wilmot of Pennsylvania, attempts to ban slavery in territory gained in the Mexican War. The proviso is blocked by Southerners, but continues to enflame the debate over slavery.

Frederick Douglass launches his abolitionist newspaper.

Harriet Tubman escapes from slavery and becomes one of the most effective and celebrated leaders of the Underground Railroad.

The continuing debate whether territory gained in the Mexican War should be open to slavery is decided in the Compromise of 1850: California is admitted as a free state, Utah and New Mexico territories are left to be decided by popular sovereignty, and the slave trade in Washington, DC, is prohibited. It also establishes a much stricter fugitive slave law than the original, passed in 1793.

Harriet Beecher Stowe's novel, Uncle Tom's Cabin is published. It becomes one of the most influential works to stir anti-slavery sentiments.

Congress passes the Kansas-Nebraska Act, establishing the territories of Kansas and Nebraska. The legislation repeals the Missouri Compromise of 1820 and renews tensions between anti- and proslavery factions.

The Dred Scott case holds that Congress does not have the right to ban slavery in states and, furthermore, that slaves are not citizens.

John Brown and 21 followers capture the federal arsenal at Harpers Ferry, Va. (now W. Va.), in an attempt to launch a slave revolt.

The Confederacy is founded when the deep South secedes, and the Civil War begins.

President Lincoln issues the Emancipation Proclamation, declaring "that all persons held as slaves" within the Confederate states "are, and henceforward shall be free."

Congress establishes the Freedmen's Bureau to protect the rights of newly emancipated blacks (March).

The Ku Klux Klan is formed in Tennessee by ex-Confederates (May).

Slavery in the United States is effectively ended when 250,000 slaves in Texas finally receive the news that the Civil War had ended two months earlier (June 19).

Thirteenth Amendment to the Constitution is ratified, prohibiting slavery (Dec. 6).

Black codes are passed by Southern states, drastically restricting the rights of newly freed slaves.

A series of Reconstruction acts are passed, carving the former Confederacy into five military districts and guaranteeing the civil rights of freed slaves.

Fourteenth Amendment to the Constitution is ratified, defining citizenship. Individuals born or naturalized in the United States are American citizens, including those born as slaves. This nullifies the Dred Scott Case (1857), which had ruled that blacks were not citizens.

Howard University's law school becomes the country's first black law school.

Fifteenth Amendment to the Constitution is ratified, giving blacks the right to vote.

Hiram Revels of Mississippi is elected the country's first African-American senator. During Reconstruction, sixteen blacks served in Congress and about 600 served in states legislatures.

Reconstruction ends in the South. Federal attempts to provide some basic civil rights for African Americans quickly erode.

The Black Exodus takes place, in which tens of thousands of African Americans migrated from southern states to Kansas.

Spelman College, the first college for black women in the U.S., is founded by Sophia B. Packard and Harriet E. Giles.

Booker T. Washington founds the Tuskegee Normal and Industrial Institute in Alabama. The school becomes one of the leading schools of higher learning for African Americans, and stresses the practical application of knowledge. In 1896, George Washington Carver begins teaching there as director of the department of agricultural research, gaining an international reputation for his agricultural advances.

Plessy v. Ferguson: This landmark Supreme Court decision holds that racial segregation is constitutional, paving the way for the repressive Jim Crow laws in the South.

W.E.B. DuBois founds the Niagara movement, a forerunner to the NAACP. The movement is formed in part as a protest to Booker T. Washington's policy of accommodation to white society the Niagara movement embraces a more radical approach, calling for immediate equality in all areas of American life.

The National Association for the Advancement of Colored People is founded in New York by prominent black and white intellectuals and led by W.E.B. Du Bois. For the next half century, it would serve as the country's most influential African-American civil rights organization, dedicated to political equality and social justice In 1910, its journal, The Crisis, was launched. Among its well known leaders were James Weldon Johnson, Ella Baker, Moorfield Storey, Walter White, Roy Wilkins, Benjamin Hooks, Myrlie Evers-Williams, Julian Bond, and Kwesi Mfume.

Marcus Garvey establishes the Universal Negro Improvement Association, an influential black nationalist organization "to promote the spirit of race pride" and create a sense of worldwide unity among blacks.

The Harlem Renaissance flourishes in the 1920s and 1930s. This literary, artistic, and intellectual movement fosters a new black cultural identity.

Nine black youths are indicted in Scottsboro, Ala., on charges of having raped two white women. Although the evidence was slim, the southern jury sentenced them to death. The Supreme Court overturns their convictions twice each time Alabama retries them, finding them guilty. In a third trial, four of the Scottsboro boys are freed but five are sentenced to long prison terms.

Jackie Robinson breaks Major League Baseball's color barrier when he is signed to the Brooklyn Dodgers by Branch Rickey.

Although African Americans had participated in every major U.S. war, it was not until after World War II that President Harry S. Truman issues an executive order integrating the U.S. armed forces.

Malcolm X becomes a minister of the Nation of Islam. Over the next several years his influence increases until he is one of the two most powerful members of the Black Muslims (the other was its leader, Elijah Muhammad). A black nationalist and separatist movement, the Nation of Islam contends that only blacks can resolve the problems of blacks.

Pictured from left to right:
George E.C. Hayes,
Thurgood Marshall,
and James Nabrit

Brown v. Board of Education of Topeka, Kans. declares that racial segregation in schools is unconstitutional (May 17).

A young black boy, Emmett Till, is brutally murdered for allegedly whistling at a white woman in Mississippi. Two white men charged with the crime are acquitted by an all-white jury. They later boast about committing the murder. The public outrage generated by the case helps spur the civil rights movement (Aug.).

Rosa Parks refuses to give up her seat at the front of the "colored section" of a bus to a white passenger (Dec.1). In response to her arrest Montgomery's black community launch a successful year-long bus boycott. Montgomery's buses are desegregated on Dec. 21, 1956.

The Southern Christian Leadership Conference (SCLC), a civil rights group, is established by Martin Luther King, Charles K. Steele, and Fred L. Shuttlesworth (Jan.-Feb.)

Nine black students are blocked from entering the school on the orders of Governor Orval Faubus. (Sept. 24). Federal troops and the National Guard are called to intervene on behalf of the students, who become known as the "Little Rock Nine." Despite a year of violent threats, several of the "Little Rock Nine" manage to graduate from Central High.

Four black students in Greensboro, North Carolina, begin a sit-in at a segregated Woolworth's lunch counter (Feb. 1). Six months later the "Greensboro Four" are served lunch at the same Woolworth's counter. The event triggers many similar nonviolent protests throughout the South.

The Student Nonviolent Coordinating Committee (SNCC) is founded, providing young blacks with a place in the civil rights movement (April).

Over the spring and summer, student volunteers begin taking bus trips through the South to test out new laws that prohibit segregation in interstate travel facilities, which includes bus and railway stations. Several of the groups of "freedom riders," as they are called, are attacked by angry mobs along the way. The program, sponsored by The Congress of Racial Equality (CORE) and the Student Nonviolent Coordinating Committee (SNCC), involves more than 1,000 volunteers, black and white.

James Meredith becomes the first black student to enroll at the University of Mississippi (Oct. 1). President Kennedy sends 5,000 federal troops after rioting breaks out.

Martin Luther King is arrested and jailed during anti-segregation protests in Birmingham, Ala. He writes "Letter from Birmingham Jail," which advocated nonviolent civil disobedience.

The March on Washington for Jobs and Freedom is attended by about 250,000 people, the largest demonstration ever seen in the nation's capital. Martin Luther King delivers his famous "I Have a Dream" speech. The march builds momentum for civil rights legislation (Aug. 28).

Despite Governor George Wallace physically blocking their way, Vivian Malone and James Hood register for classes at the University of Alabama.

Four young black girls attending Sunday school are killed when a bomb explodes at the Sixteenth Street Baptist Church, a popular location for civil rights meetings. Riots erupt in Birmingham, leading to the deaths of two more black youths (Sept. 15).

FBI photographs of Goodman,
Chaney, and Schwerner

President Johnson signs the Civil Rights Act, the most sweeping civil rights legislation since Reconstruction. It prohibits discrimination of all kinds based on race, color, religion, or national origin (July 2).

The bodies of three civil-rights workers (Andrew Goodman, James Earl Chaney, and Michael Schwerner) are found. Murdered by the KKK, James E. Chaney, Andrew Goodman, and Michael Schwerner had been working to register black voters in Mississippi (Aug.).

Martin Luther King receives the Nobel Peace Prize. (Oct.)

Sidney Poitier wins the Best Actor Oscar for his role in Lilies of the Field. He is the first African American to win the award.

Malcolm X, black nationalist and founder of the Organization of Afro-American Unity, is assassinated (Feb. 21).

State troopers violently attack peaceful demonstrators led by Rev. Martin Luther King, Jr., as they try to cross the Pettus Bridge in Selma, Ala. Fifty marchers are hospitalized on "Bloody Sunday," after police use tear gas, whips, and clubs against them. The march is considered the catalyst for pushing through the voting rights act five months later (March 7).

Congress passes the Voting Rights Act of 1965, making it easier for Southern blacks to register to vote. Literacy tests, poll taxes, and other such requirements that were used to restrict black voting are made illegal (Aug. 10).

In six days of rioting in Watts, a black section of Los Angeles, 35 people are killed and 883 injured (Aug. 11-16).

Bobby Seale
and Huey Newton

Stokely Carmichael, a leader of the Student Nonviolent Coordinating Committee (SNCC), coins the phrase "black power" in a speech in Seattle (April 19).

Major race riots take place in Newark (July 12-16) and Detroit (July 23-30).

President Johnson appoints Thurgood Marshall to the Supreme Court. He becomes the first black Supreme Court Justice.

The Supreme Court rules in Loving v. Virginia that prohibiting interracial marriage is unconstitutional. Sixteen states still have anti-miscegenation laws and are forced to revise them.

Eyewitnesses to the
assassination of
Martin Luther King, Jr.

Martin Luther King, Jr., is assassinated in Memphis, Tenn. (April 4).

President Johnson signs the Civil Rights Act of 1968, prohibiting discrimination in the sale, rental, and financing of housing (April 11).

Shirley Chisholm becomes the first black female U.S. Representative. A Democrat from New York, she was elected in November and served from 1969 to 1983.

The infamous Tuskegee Syphilis experiment ends. Begun in 1932, the U.S. Public Health Service's 40-year experiment on 399 black men in the late stages of syphilis has been described as an experiment that "used human beings as laboratory animals in a long and inefficient study of how long it takes syphilis to kill someone."

The Supreme Court case, Regents of the University of California v. Bakke upheld the constitutionality of affirmative action, but imposed limitations on it to ensure that providing greater opportunities for minorities did not come at the expense of the rights of the majority (June 28).

Guion Bluford Jr. was the first African-American in space. He took off from Kennedy Space Center in Florida on the space shuttle Challenger on August 30.

The first race riots in decades erupt in south-central Los Angeles after a jury acquits four white police officers for the videotaped beating of African-American Rodney King (April 29).

Colin Powell becomes the first African American U.S. Secretary of State.

Halle Berry becomes the first African American woman to win the Best Actress Oscar. She takes home the statue for her role in Monster's Ball. Denzel Washington, the star of Training Day, earns the Best Actor award, making it the first year that African-Americans win both the best actor and actress Oscars.

In Grutter v. Bollinger, the most important affirmative action decision since the 1978 Bakke case, the Supreme Court (5?4) upholds the University of Michigan Law School's policy, ruling that race can be one of many factors considered by colleges when selecting their students because it furthers "a compelling interest in obtaining the educational benefits that flow from a diverse student body." (June 23)

Condoleezza Rice becomes the first black female U.S. Secretary of State.

In Parents v. Seattle and Meredith v. Jefferson, affirmative action suffers a setback when a bitterly divided court rules, 5 to 4, that programs in Seattle and Louisville, Ky., which tried to maintain diversity in schools by considering race when assigning students to schools, are unconstitutional.

Sen. Barack Obama, Democrat from Chicago, becomes the first African American to be nominated as a major party nominee for president.

On November 4, Barack Obama, becomes the first African American to be elected president of the United States, defeating Republican candidate, Sen. John McCain.

Barack Obama Democrat from Chicago, becomes the first African-American president and the country's 44th president.

On February 2, the U.S. Senate confirms, with a vote of 75 to 21, Eric H. Holder, Jr., as Attorney General of the United States. Holder is the first African American to serve as Attorney General.

On Aug. 9, Michael Brown, an unarmed 18-year-old was shot and killed in Ferguson, Mo., by Darren Wilson. On Nov. 24, the grand jury decision not to indict Wilson was announced, sparking protests in Ferguson and cities across the U.S., including Chicago, Los Angeles, New York, and Boston.

The protests continued to spread throughout the country after a Staten Island grand jury decided in December not to indict Daniel Pantaleo, the police officer involved in the death of Eric Garner. Garner died after being placed in a chokehold by Pantaleo in July.

The 114th Congress includes 46 black members in the House of Representatives and two in the Senate.

Michael Bruce Curry becomes the first African-American Presiding Bishop of the Episcopal Church.

Simone Biles became the first African-American and woman to bring home four Olympic gold medals in women?s gymnastics at a single game (as well as a bronze at the 2016 Rio Olympics. Also, in Rio, Simone Manuel was the first African-American woman to win an individual event in Olympic swimming.

Carla Hayden was confirmed as the first female African-American head of the Library of Congress.


Article 137: Articles to be Explained

Enlisted members shall have the articles of the Uniform Code of Military Justice explained to them when they enter active duty or the reserve and explained again after six months of active duty, when a reserve has completed basic training, or when they reenlist. The sections and articles covered are sections 802, 803, 807-815, 825, 827, 831, 837, 838, 855, 877-934, and 937-939 (articles 2, 3, 7-15, 25, 27, 31, 38, 55, 77-134, and 137-139). The text of the UCMJ must be made available to them.


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