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2011 Irs Form 8863

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2011 Irs Form 8863

2011 irs form 8863 27. 2011 irs form 8863   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. 2011 irs form 8863 Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. 2011 irs form 8863  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. 2011 irs form 8863 Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. 2011 irs form 8863 Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. 2011 irs form 8863 Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . 2011 irs form 8863 Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. 2011 irs form 8863 Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). 2011 irs form 8863 Vea el capítulo 28. 2011 irs form 8863 Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. 2011 irs form 8863 Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). 2011 irs form 8863 Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. 2011 irs form 8863 Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. 2011 irs form 8863 Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. 2011 irs form 8863 Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. 2011 irs form 8863 Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. 2011 irs form 8863 Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. 2011 irs form 8863 Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. 2011 irs form 8863 Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. 2011 irs form 8863 No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. 2011 irs form 8863 Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. 2011 irs form 8863 Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. 2011 irs form 8863 Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. 2011 irs form 8863 Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. 2011 irs form 8863 Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. 2011 irs form 8863 Vea Estudios para Mantener o Mejorar Destrezas , más adelante. 2011 irs form 8863 Ejemplo. 2011 irs form 8863 Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. 2011 irs form 8863 Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. 2011 irs form 8863 Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. 2011 irs form 8863 Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. 2011 irs form 8863 Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. 2011 irs form 8863 Ejemplo. 2011 irs form 8863 Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. 2011 irs form 8863 Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. 2011 irs form 8863 Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. 2011 irs form 8863 Mantenimiento de destrezas versus capacitación para un empleo nuevo. 2011 irs form 8863   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. 2011 irs form 8863 Estudios durante ausencia temporal. 2011 irs form 8863   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. 2011 irs form 8863 Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. 2011 irs form 8863 Ejemplo. 2011 irs form 8863 Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. 2011 irs form 8863 Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. 2011 irs form 8863 Estudios durante ausencia indefinida. 2011 irs form 8863   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. 2011 irs form 8863 Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. 2011 irs form 8863 Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 2011 irs form 8863 Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 2011 irs form 8863 Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. 2011 irs form 8863 Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. 2011 irs form 8863 Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. 2011 irs form 8863 No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. 2011 irs form 8863 Ejemplo 1. 2011 irs form 8863 Es estudiante de ingeniería a tiempo completo. 2011 irs form 8863 Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. 2011 irs form 8863 Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. 2011 irs form 8863 Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2011 irs form 8863 Ejemplo 2. 2011 irs form 8863 Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. 2011 irs form 8863 Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. 2011 irs form 8863 Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. 2011 irs form 8863 Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. 2011 irs form 8863 El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. 2011 irs form 8863 Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. 2011 irs form 8863 La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. 2011 irs form 8863 Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. 2011 irs form 8863 Sus años de servicio se acreditan para obtener el cargo académico o cátedra. 2011 irs form 8863 Tiene un voto en las decisiones del cuerpo docente. 2011 irs form 8863 Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. 2011 irs form 8863 Ejemplo 1. 2011 irs form 8863 La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. 2011 irs form 8863 Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. 2011 irs form 8863 Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. 2011 irs form 8863 No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. 2011 irs form 8863 De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. 2011 irs form 8863 Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. 2011 irs form 8863 El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. 2011 irs form 8863 Figura 27–A. 2011 irs form 8863 ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. 2011 irs form 8863 Figura 27−A. 2011 irs form 8863 ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. 2011 irs form 8863 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. 2011 irs form 8863 Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2011 irs form 8863 Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. 2011 irs form 8863 Ejemplo 3. 2011 irs form 8863 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. 2011 irs form 8863 Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2011 irs form 8863 Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. 2011 irs form 8863 Ejemplo 4. 2011 irs form 8863 Tiene un título universitario y trabaja como instructor temporal en una universidad. 2011 irs form 8863 Al mismo tiempo, toma cursos de posgrado para obtener un título superior. 2011 irs form 8863 Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. 2011 irs form 8863 Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. 2011 irs form 8863 No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. 2011 irs form 8863 Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2011 irs form 8863 Licencia en un nuevo estado. 2011 irs form 8863   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. 2011 irs form 8863 Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. 2011 irs form 8863 Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. 2011 irs form 8863 Ya ha cumplido los requisitos mínimos de educación para enseñar. 2011 irs form 8863 Enseñar en otro estado no constituye un nuevo oficio o negocio. 2011 irs form 8863 Ejemplo. 2011 irs form 8863 Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. 2011 irs form 8863 Se muda al Estado B y lo contratan inmediatamente como maestro. 2011 irs form 8863 Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. 2011 irs form 8863 Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. 2011 irs form 8863 Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. 2011 irs form 8863 Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. 2011 irs form 8863 Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. 2011 irs form 8863 Ejemplo 1. 2011 irs form 8863 Es contador. 2011 irs form 8863 Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. 2011 irs form 8863 Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. 2011 irs form 8863 Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. 2011 irs form 8863 Ejemplo 2. 2011 irs form 8863 Es médico de medicina general. 2011 irs form 8863 Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. 2011 irs form 8863 El curso no lo capacita para una nueva profesión. 2011 irs form 8863 Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. 2011 irs form 8863 Ejemplo 3. 2011 irs form 8863 Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. 2011 irs form 8863 El programa lo capacitará para practicar el psicoanálisis. 2011 irs form 8863 La formación en psicoanálisis no lo capacitará para una nueva profesión. 2011 irs form 8863 Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. 2011 irs form 8863 Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. 2011 irs form 8863 Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. 2011 irs form 8863 Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. 2011 irs form 8863 Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. 2011 irs form 8863 Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. 2011 irs form 8863 Maestro a consejero académico. 2011 irs form 8863 Maestro a administrador escolar. 2011 irs form 8863 Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. 2011 irs form 8863 Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. 2011 irs form 8863 No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. 2011 irs form 8863 Gastos deducibles. 2011 irs form 8863   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. 2011 irs form 8863 Ciertos costos de transporte y viajes. 2011 irs form 8863 Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. 2011 irs form 8863 Gastos no deducibles. 2011 irs form 8863   No puede deducir sus gastos personales o de capital. 2011 irs form 8863 Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. 2011 irs form 8863 Esta cantidad es un gasto personal. 2011 irs form 8863 Reembolso no reclamado. 2011 irs form 8863   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. 2011 irs form 8863 Ejemplo. 2011 irs form 8863 Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. 2011 irs form 8863 Usted no presenta un vale y no se los reembolsan. 2011 irs form 8863 Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. 2011 irs form 8863 Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. 2011 irs form 8863 Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. 2011 irs form 8863 Asistencia temporal. 2011 irs form 8863   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. 2011 irs form 8863 Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. 2011 irs form 8863 Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. 2011 irs form 8863 Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. 2011 irs form 8863 Asistencia no temporal. 2011 irs form 8863   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. 2011 irs form 8863 No importa cuánto tiempo de hecho asista. 2011 irs form 8863 Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. 2011 irs form 8863 Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. 2011 irs form 8863 Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. 2011 irs form 8863 Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. 2011 irs form 8863 Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. 2011 irs form 8863 Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. 2011 irs form 8863 Ejemplo 1. 2011 irs form 8863 Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. 2011 irs form 8863 Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. 2011 irs form 8863 Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. 2011 irs form 8863 Esto es aplicable independientemente de la distancia recorrida. 2011 irs form 8863 Ejemplo 2. 2011 irs form 8863 Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. 2011 irs form 8863 Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. 2011 irs form 8863 Ejemplo 3. 2011 irs form 8863 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. 2011 irs form 8863 Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. 2011 irs form 8863 Ejemplo 4. 2011 irs form 8863 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. 2011 irs form 8863 Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. 2011 irs form 8863 Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. 2011 irs form 8863 Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. 2011 irs form 8863 Uso de su automóvil. 2011 irs form 8863   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. 2011 irs form 8863 La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. 2011 irs form 8863 Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. 2011 irs form 8863 Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. 2011 irs form 8863 Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. 2011 irs form 8863 Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. 2011 irs form 8863 Para más información, vea el capítulo 26. 2011 irs form 8863 No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. 2011 irs form 8863 Viajes principalmente con fines personales. 2011 irs form 8863   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. 2011 irs form 8863 Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. 2011 irs form 8863   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. 2011 irs form 8863 Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. 2011 irs form 8863 Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. 2011 irs form 8863 Ejemplo 1. 2011 irs form 8863 Juan trabaja en Newark, Nueva Jersey. 2011 irs form 8863 Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. 2011 irs form 8863 Su razón principal para viajar a Chicago fue el curso. 2011 irs form 8863 Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. 2011 irs form 8863 Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. 2011 irs form 8863 No puede deducir los gastos de transporte de su viaje a Pleasantville. 2011 irs form 8863 Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. 2011 irs form 8863 Ejemplo 2. 2011 irs form 8863 Susana trabaja en Boston. 2011 irs form 8863 Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. 2011 irs form 8863 El curso está relacionado con el trabajo y reúne los requisitos de la deducción. 2011 irs form 8863 Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. 2011 irs form 8863 El resto del tiempo lo dedicó a actividades personales. 2011 irs form 8863 Sus razones para tomar el curso en Michigan fueron personales. 2011 irs form 8863 El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. 2011 irs form 8863 No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. 2011 irs form 8863 Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. 2011 irs form 8863 Ejemplo 3. 2011 irs form 8863 David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. 2011 irs form 8863 El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. 2011 irs form 8863 Durante su estadía, dedicó 8 semanas adicionales a actividades personales. 2011 irs form 8863 Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. 2011 irs form 8863 David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. 2011 irs form 8863 Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. 2011 irs form 8863 Cruceros y congresos. 2011 irs form 8863   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. 2011 irs form 8863 Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. 2011 irs form 8863 Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. 2011 irs form 8863   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. 2011 irs form 8863 Límite del 50% del costo de comidas. 2011 irs form 8863   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 2011 irs form 8863 No se le pueden haber reembolsado los gastos por las comidas. 2011 irs form 8863   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. 2011 irs form 8863 Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. 2011 irs form 8863 Ejemplo. 2011 irs form 8863 Usted es maestro de francés. 2011 irs form 8863 Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. 2011 irs form 8863 Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. 2011 irs form 8863 No puede deducir sus gastos de viaje como gastos de estudios. 2011 irs form 8863 Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. 2011 irs form 8863 No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). 2011 irs form 8863 Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. 2011 irs form 8863 Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. 2011 irs form 8863 Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. 2011 irs form 8863 Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. 2011 irs form 8863 Para más información, vea el capítulo 12 de la Publicación 970, en inglés. 2011 irs form 8863 La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. 2011 irs form 8863 Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2011 irs form 8863   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. 2011 irs form 8863   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2011 irs form 8863 Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. 2011 irs form 8863 Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. 2011 irs form 8863 Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. 2011 irs form 8863 Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. 2011 irs form 8863 Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. 2011 irs form 8863 La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2011 irs form 8863 Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). 2011 irs form 8863 Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. 2011 irs form 8863 Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. 2011 irs form 8863 Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. 2011 irs form 8863 Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. 2011 irs form 8863 Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. 2011 irs form 8863 Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). 2011 irs form 8863 (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). 2011 irs form 8863 Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. 2011 irs form 8863 Vea el capítulo 28. 2011 irs form 8863 Formulario 2106 o 2106-EZ. 2011 irs form 8863   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. 2011 irs form 8863 No se requiere el formulario. 2011 irs form 8863   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. 2011 irs form 8863   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). 2011 irs form 8863 (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). 2011 irs form 8863 Uso del Formulario 2106-EZ. 2011 irs form 8863   Este formulario es más corto y fácil de usar que el Formulario 2106. 2011 irs form 8863 Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. 2011 irs form 8863   Si no cumple estos dos requisitos, utilice el Formulario 2106. 2011 irs form 8863 Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. 2011 irs form 8863 Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. 2011 irs form 8863 No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. 2011 irs form 8863 Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . 2011 irs form 8863 Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. 2011 irs form 8863 Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). 2011 irs form 8863 No están sujetos al límite del 2% del ingreso bruto ajustado. 2011 irs form 8863 Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . 2011 irs form 8863 Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. 2011 irs form 8863 Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. 2011 irs form 8863 Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. 2011 irs form 8863 Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. 2011 irs form 8863 Prev  Up  Next   Home   More Online Publications
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The 2011 Irs Form 8863

2011 irs form 8863 Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. 2011 irs form 8863 Qualified official extended duty. 2011 irs form 8863 ForeclosuresLump Sum Portion of Settlement Payment. 2011 irs form 8863 Interest Payment on Lump Sum Portion of Settlement Payment. 2011 irs form 8863 Lost Equity Portion of Settlement Payment. 2011 irs form 8863 The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. 2011 irs form 8863 Interest Payment on Lost Equity Portion of Settlement Payment. 2011 irs form 8863 Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. 2011 irs form 8863 Some are included in gross income while others are excluded from gross income. 2011 irs form 8863 Included items (Table 1) are subject to tax and must be reported on your tax return. 2011 irs form 8863 Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. 2011 irs form 8863 For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. 2011 irs form 8863 Table 1. 2011 irs form 8863 Included Items These items are included in gross income, unless the pay is for service in a combat zone. 2011 irs form 8863 Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). 2011 irs form 8863   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. 2011 irs form 8863 Table 2. 2011 irs form 8863 Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. 2011 irs form 8863 There is no exclusion for the personal use of a government-provided vehicle. 2011 irs form 8863 Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. 2011 irs form 8863 S. 2011 irs form 8863 Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. 2011 irs form 8863   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. 2011 irs form 8863 Differential wage payments. 2011 irs form 8863   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. 2011 irs form 8863 These amounts are taxable and cannot be excluded as combat pay. 2011 irs form 8863 Military base realignment and closure benefit. 2011 irs form 8863   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. 2011 irs form 8863 However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. 2011 irs form 8863 Any part of the payment that is more than this limit is included in gross income. 2011 irs form 8863 For more information about the HAP, see http://hap. 2011 irs form 8863 usace. 2011 irs form 8863 army. 2011 irs form 8863 mil/Overview. 2011 irs form 8863 html. 2011 irs form 8863 Qualified reservist distribution (QRD). 2011 irs form 8863   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. 2011 irs form 8863 A QRD is included in gross income and is subject to employment taxes. 2011 irs form 8863 The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. 2011 irs form 8863 Thrift Savings Plan (TSP) distributions. 2011 irs form 8863   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. 2011 irs form 8863   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. 2011 irs form 8863 However, the earnings on the tax-exempt portion of the distribution are taxable. 2011 irs form 8863 The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. 2011 irs form 8863 Roth Thrift Savings Plan (TSP) balance. 2011 irs form 8863   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. 2011 irs form 8863 Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 2011 irs form 8863 Qualified distributions from a Roth TSP are not included in your income. 2011 irs form 8863 For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. 2011 irs form 8863 S. 2011 irs form 8863 Civil Service Retirement Benefits. 2011 irs form 8863 State bonus payments. 2011 irs form 8863   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. 2011 irs form 8863 See Combat Zone , later, for a list of designated combat zones. 2011 irs form 8863 Foreign Source Income If you are a U. 2011 irs form 8863 S. 2011 irs form 8863 citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. 2011 irs form 8863 S. 2011 irs form 8863 law allows you to exclude) on your tax return. 2011 irs form 8863 This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. 2011 irs form 8863 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). 2011 irs form 8863 Certain taxpayers can exclude income earned in foreign countries. 2011 irs form 8863 For 2013, this exclusion amount can be as much as $97,600. 2011 irs form 8863 However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. 2011 irs form 8863 S. 2011 irs form 8863 Government. 2011 irs form 8863 Employees of the U. 2011 irs form 8863 S. 2011 irs form 8863 Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. 2011 irs form 8863 Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. 2011 irs form 8863 For more information on the exclusion, see Publication 54. 2011 irs form 8863 Residents of American Samoa may be able to exclude income from American Samoa. 2011 irs form 8863 This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. 2011 irs form 8863 S. 2011 irs form 8863 Government. 2011 irs form 8863 If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. 2011 irs form 8863 S. 2011 irs form 8863 Possessions. 2011 irs form 8863 Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. 2011 irs form 8863 S. 2011 irs form 8863 military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. 2011 irs form 8863 S. 2011 irs form 8863 possession. 2011 irs form 8863 See Publication 570 for more information. 2011 irs form 8863 Domicile. 2011 irs form 8863   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. 2011 irs form 8863 It is not always where you presently live. 2011 irs form 8863 Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. 2011 irs form 8863 The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 irs form 8863 Marital status. 2011 irs form 8863   Community property rules apply to married persons whose domicile during the tax year was in a community property state. 2011 irs form 8863 The rules may affect your tax liability if you file separate returns or are divorced during the year. 2011 irs form 8863 Nevada, Washington, and California domestic partners. 2011 irs form 8863   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. 2011 irs form 8863 See Form 8958 and Publication 555, Community Property. 2011 irs form 8863 Nature of the payment. 2011 irs form 8863   Active duty military pay is subject to community property laws. 2011 irs form 8863 Armed Forces retired or retainer pay may be subject to community property laws. 2011 irs form 8863   For more information on community property laws, see Publication 555. 2011 irs form 8863 Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 2011 irs form 8863 Form W-2 also shows other amounts that you may find important in box 12. 2011 irs form 8863 The amounts shown in box 12 are generally preceded by a code. 2011 irs form 8863 A list of codes used in box 12 is shown, next. 2011 irs form 8863 Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. 2011 irs form 8863 For more information on these codes, see your Form(s) W-2. 2011 irs form 8863 Adjustments to Income Adjusted gross income is your total income minus certain adjustments. 2011 irs form 8863 The following adjustments are of particular interest to members of the Armed Forces. 2011 irs form 8863 Armed Forces Reservists If you are a member of a reserve component of the Armed Forces 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 your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. 2011 irs form 8863 S. 2011 irs form 8863 Individual Income Tax Return, rather than as a miscellaneous itemized deduction. 2011 irs form 8863 Include all unreimbursed expenses from the time you leave home until the time you return home. 2011 irs form 8863 The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. 2011 irs form 8863 For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. 2011 irs form 8863 Member of a reserve component. 2011 irs form 8863   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. 2011 irs form 8863 How to report. 2011 irs form 8863   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. 2011 irs form 8863 Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. 2011 irs form 8863 Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. 2011 irs form 8863 Example. 2011 irs form 8863 Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. 2011 irs form 8863 He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. 2011 irs form 8863 5 cents per mile), $300 for meals, and $1,000 for lodging. 2011 irs form 8863 He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. 2011 irs form 8863 Only 50% of his meal expenses are deductible. 2011 irs form 8863 He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. 2011 irs form 8863 He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. 2011 irs form 8863 He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. 2011 irs form 8863 Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). 2011 irs form 8863 However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. 2011 irs form 8863 The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. 2011 irs form 8863 The “Retirement plan” box should have a mark in it if you were covered. 2011 irs form 8863 For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. 2011 irs form 8863 Individuals serving in the U. 2011 irs form 8863 S. 2011 irs form 8863 Armed Forces or in support of the U. 2011 irs form 8863 S. 2011 irs form 8863 Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. 2011 irs form 8863 For more information on this extension of deadline provision, see Extension of Deadlines , later. 2011 irs form 8863 For more information on IRAs, see Publication 590. 2011 irs form 8863 Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. 2011 irs form 8863 This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. 2011 irs form 8863 Qualified Reservist Distributions A qualified reservist distribution is defined below. 2011 irs form 8863 It is not subject to the 10% additional tax on early distributions from certain retirement plans. 2011 irs form 8863 Definition. 2011 irs form 8863   A distribution you receive is a qualified reservist distribution if the following requirements are met. 2011 irs form 8863 You were ordered or called to active duty after September 11, 2001. 2011 irs form 8863 You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. 2011 irs form 8863 ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. 2011 irs form 8863 The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. 2011 irs form 8863 Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. 2011 irs form 8863 You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. 2011 irs form 8863 You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. 2011 irs form 8863 Limit. 2011 irs form 8863   Your qualified reservist repayments cannot be more than your qualified reservist distributions. 2011 irs form 8863 When repayment contributions can be made. 2011 irs form 8863   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. 2011 irs form 8863 No deduction. 2011 irs form 8863   You cannot deduct qualified reservist repayments. 2011 irs form 8863 Figuring your IRA deduction. 2011 irs form 8863   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. 2011 irs form 8863 Reporting the repayment. 2011 irs form 8863   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. 2011 irs form 8863 Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. 2011 irs form 8863 However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. 2011 irs form 8863 You can deduct your unreimbursed moving expenses on Form 3903. 2011 irs form 8863 Permanent change of station. 2011 irs form 8863   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. 2011 irs form 8863 The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. 2011 irs form 8863 Spouse and dependents. 2011 irs form 8863   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. 2011 irs form 8863   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. 2011 irs form 8863 Services or reimbursements provided by the government. 2011 irs form 8863   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. 2011 irs form 8863 Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. 2011 irs form 8863   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. 2011 irs form 8863 However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. 2011 irs form 8863   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). 2011 irs form 8863   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. 2011 irs form 8863   Do not deduct any expenses for moving services that were provided by the government. 2011 irs form 8863 Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. 2011 irs form 8863 Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. 2011 irs form 8863 You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. 2011 irs form 8863 Moving household goods and personal effects. 2011 irs form 8863   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. 2011 irs form 8863 You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. 2011 irs form 8863 Storing and insuring household goods and personal effects. 2011 irs form 8863   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. 2011 irs form 8863 Travel. 2011 irs form 8863   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. 2011 irs form 8863 You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. 2011 irs form 8863   You can add parking fees and tolls to the amount claimed under either method. 2011 irs form 8863 You cannot deduct any expenses for meals. 2011 irs form 8863 You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. 2011 irs form 8863 Member of your household. 2011 irs form 8863   A member of your household is anyone who has both your former home and your new home as his or her main home. 2011 irs form 8863 It does not include a tenant or employee unless you can claim that person as a dependent. 2011 irs form 8863 Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. 2011 irs form 8863 A move from a foreign country to the United States or its possessions is not a foreign move. 2011 irs form 8863 For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. 2011 irs form 8863 The new job location must be outside the United States. 2011 irs form 8863 Reporting Moving Expenses Figure moving expense deductions on Form 3903. 2011 irs form 8863 Carry the deduction from Form 3903 to Form 1040, line 26. 2011 irs form 8863 For more information, see Publication 521 and Form 3903. 2011 irs form 8863 Combat Zone Exclusion If you are a member of the U. 2011 irs form 8863 S. 2011 irs form 8863 Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. 2011 irs form 8863 This pay is generally referred to as “combat pay. 2011 irs form 8863 ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. 2011 irs form 8863 (See Form W-2 , later. 2011 irs form 8863 ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. 2011 irs form 8863 You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. 2011 irs form 8863 If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. 2011 irs form 8863 (Other officer personnel are discussed under Amount of Exclusion , later. 2011 irs form 8863 ) Active duty pay earned in any month you served in a combat zone. 2011 irs form 8863 Imminent danger/hostile fire pay. 2011 irs form 8863 A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. 2011 irs form 8863 Pay for accrued leave earned in any month you served in a combat zone. 2011 irs form 8863 The Department of Defense must determine that the unused leave was earned during that period. 2011 irs form 8863 Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. 2011 irs form 8863 The pay must be earned in a month you served in a combat zone. 2011 irs form 8863 Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. 2011 irs form 8863 Student loan repayments. 2011 irs form 8863 If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. 2011 irs form 8863 If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. 2011 irs form 8863 For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. 2011 irs form 8863 Retirement pay and pensions do not qualify for the combat zone exclusion. 2011 irs form 8863 Partial (month) service. 2011 irs form 8863   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. 2011 irs form 8863 Form W-2. 2011 irs form 8863   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. 2011 irs form 8863 If it does, you will need to get a corrected Form W-2 from your finance office. 2011 irs form 8863   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. 2011 irs form 8863 Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. 2011 irs form 8863 S. 2011 irs form 8863 Armed Forces are engaging or have engaged in combat. 2011 irs form 8863 An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. 2011 irs form 8863 Afghanistan area. 2011 irs form 8863   By Executive Order No. 2011 irs form 8863 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. 2011 irs form 8863 On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. 2011 irs form 8863 Djibouti. 2011 irs form 8863 Jordan. 2011 irs form 8863 Kyrgyzstan. 2011 irs form 8863 Pakistan. 2011 irs form 8863 Somalia. 2011 irs form 8863 Syria. 2011 irs form 8863 Tajikistan. 2011 irs form 8863 Uzbekistan. 2011 irs form 8863 Yemen. 2011 irs form 8863 The Philippines. 2011 irs form 8863  Note. 2011 irs form 8863 For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. 2011 irs form 8863 The Kosovo area. 2011 irs form 8863   By Executive Order No. 2011 irs form 8863 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. 2011 irs form 8863 Federal Republic of Yugoslavia (Serbia/Montenegro). 2011 irs form 8863 Albania. 2011 irs form 8863 Kosovo. 2011 irs form 8863 The Adriatic Sea. 2011 irs form 8863 The Ionian Sea—north of the 39th parallel. 2011 irs form 8863 Note. 2011 irs form 8863 The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. 2011 irs form 8863 Arabian peninsula. 2011 irs form 8863   By Executive Order No. 2011 irs form 8863 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. 2011 irs form 8863 The Persian Gulf. 2011 irs form 8863 The Red Sea. 2011 irs form 8863 The Gulf of Oman. 2011 irs form 8863 The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. 2011 irs form 8863 The Gulf of Aden. 2011 irs form 8863 The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. 2011 irs form 8863 Jordan which is in direct support of the Arabian Peninsula. 2011 irs form 8863 Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. 2011 irs form 8863 Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. 2011 irs form 8863 If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. 2011 irs form 8863 Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. 2011 irs form 8863 Example. 2011 irs form 8863 You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. 2011 irs form 8863 The disease is presumed to have been incurred while you were serving in the combat zone. 2011 irs form 8863 On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. 2011 irs form 8863 Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. 2011 irs form 8863 In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. 2011 irs form 8863 Example. 2011 irs form 8863 You were hospitalized for a specific disease 3 weeks after you left the combat zone. 2011 irs form 8863 The incubation period of the disease is from 2 to 4 weeks. 2011 irs form 8863 The disease is presumed to have been incurred while serving in the combat zone. 2011 irs form 8863 Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. 2011 irs form 8863 Presence in a combat zone while on leave from a duty station located outside the combat zone. 2011 irs form 8863 Passage over or through a combat zone during a trip between two points that are outside a combat zone. 2011 irs form 8863 Presence in a combat zone solely for your personal convenience. 2011 irs form 8863 Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. 2011 irs form 8863 Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. 2011 irs form 8863 Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. 2011 irs form 8863 It should not be included in the wages reported on your Form W-2. 2011 irs form 8863 You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. 2011 irs form 8863 If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. 2011 irs form 8863 Your hospitalization does not have to be in the combat zone. 2011 irs form 8863 If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. 2011 irs form 8863 However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. 2011 irs form 8863 Alien Status For tax purposes, an alien is an individual who is not a U. 2011 irs form 8863 S. 2011 irs form 8863 citizen. 2011 irs form 8863 An alien is in one of three categories: resident, nonresident, or dual-status. 2011 irs form 8863 Placement in the correct category is crucial in determining what income to report and what forms to file. 2011 irs form 8863 Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. 2011 irs form 8863 If you are an alien enlistee in the Armed Forces, you are probably a resident alien. 2011 irs form 8863 If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. 2011 irs form 8863 Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. 2011 irs form 8863 Guam and Puerto Rico have special rules. 2011 irs form 8863 Residents of those areas should contact their taxing authority with their questions. 2011 irs form 8863 Most members of the Armed Forces are U. 2011 irs form 8863 S. 2011 irs form 8863 citizens or resident aliens. 2011 irs form 8863 However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. 2011 irs form 8863 Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). 2011 irs form 8863 If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. 2011 irs form 8863 S. 2011 irs form 8863 resident for part of 2013. 2011 irs form 8863 See First-Year Choice in Publication 519. 2011 irs form 8863 These tests are explained in Publication 519. 2011 irs form 8863 Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. 2011 irs form 8863 S. 2011 irs form 8863 citizens. 2011 irs form 8863 Treating nonresident alien spouse as resident alien. 2011 irs form 8863   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. 2011 irs form 8863 One spouse is a U. 2011 irs form 8863 S. 2011 irs form 8863 citizen or resident alien at the end of the tax year. 2011 irs form 8863 That spouse is married to the nonresident alien at the end of the tax year. 2011 irs form 8863 You both choose to treat the nonresident alien spouse as a resident alien. 2011 irs form 8863 Making the choice. 2011 irs form 8863   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. 2011 irs form 8863 Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. 2011 irs form 8863 S. 2011 irs form 8863 citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. 2011 irs form 8863 S. 2011 irs form 8863 residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. 2011 irs form 8863 If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. 2011 irs form 8863    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. 2011 irs form 8863 S. 2011 irs form 8863 tax. 2011 irs form 8863 If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. 2011 irs form 8863 Ending the choice. 2011 irs form 8863   Once you make this choice, it applies to all later years unless one of the following situations occurs. 2011 irs form 8863 You or your spouse revokes the choice. 2011 irs form 8863 You or your spouse dies. 2011 irs form 8863 You and your spouse become legally separated under a decree of divorce or separate maintenance. 2011 irs form 8863 The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. 2011 irs form 8863 For specific details on these situations, see Publication 519. 2011 irs form 8863   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. 2011 irs form 8863 Choice not made. 2011 irs form 8863   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. 2011 irs form 8863 You can file as married filing separately, or head of household if you qualify. 2011 irs form 8863 You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. 2011 irs form 8863 S. 2011 irs form 8863 tax purposes and is not another taxpayer's dependent. 2011 irs form 8863 The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. 2011 irs form 8863 If a return has to be filed, see the next discussion. 2011 irs form 8863 The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. 2011 irs form 8863 Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. 2011 irs form 8863 If you are required to file a federal tax return, you must file either Form 1040NR, U. 2011 irs form 8863 S. 2011 irs form 8863 Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. 2011 irs form 8863 S. 2011 irs form 8863 Income Tax Return for Certain Nonresident Aliens With No Dependents. 2011 irs form 8863 See the form instructions for information on who must file and filing status. 2011 irs form 8863 If you are a nonresident alien, you generally must pay tax on income from sources in the United States. 2011 irs form 8863 Your income from conducting a trade or business in the United States is taxed at graduated U. 2011 irs form 8863 S. 2011 irs form 8863 tax rates. 2011 irs form 8863 Other income from U. 2011 irs form 8863 S. 2011 irs form 8863 sources is taxed at a flat 30% (or lower treaty) rate. 2011 irs form 8863 For example, dividends from a U. 2011 irs form 8863 S. 2011 irs form 8863 corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. 2011 irs form 8863 Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. 2011 irs form 8863 This usually occurs in the year you arrive in or depart from the United States. 2011 irs form 8863 If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. 2011 irs form 8863 Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. 2011 irs form 8863 Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. 2011 irs form 8863 Usually, your main home is the one you live in most of the time. 2011 irs form 8863 It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. 2011 irs form 8863 You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. 2011 irs form 8863 The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. 2011 irs form 8863 To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). 2011 irs form 8863 Exception to ownership and use tests. 2011 irs form 8863   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. 2011 irs form 8863 5-year test period suspended. 2011 irs form 8863   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. 2011 irs form 8863 This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. 2011 irs form 8863 Example. 2011 irs form 8863 David bought and moved into a home in 2005. 2011 irs form 8863 He lived in it as his main home for 2½ years. 2011 irs form 8863 For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. 2011 irs form 8863 He then sold the home at a gain in 2013. 2011 irs form 8863 To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. 2011 irs form 8863 This means he can disregard those 6 years. 2011 irs form 8863 Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. 2011 irs form 8863 He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. 2011 irs form 8863 Period of suspension. 2011 irs form 8863   The period of suspension cannot last more than 10 years. 2011 irs form 8863 You cannot suspend the 5-year period for more than one property at a time. 2011 irs form 8863 You can revoke your choice to suspend the 5-year period at any time. 2011 irs form 8863 Qualified official extended duty. 2011 irs form 8863   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. 2011 irs form 8863   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. 2011 irs form 8863 Property used for rental or business. 2011 irs form 8863   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. 2011 irs form 8863 However, you must meet the ownership and use tests discussed in Publication 523. 2011 irs form 8863 Nonqualified use. 2011 irs form 8863   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. 2011 irs form 8863   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. 2011 irs form 8863 For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. 2011 irs form 8863 Loss. 2011 irs form 8863   You cannot deduct a loss from the sale of your main home. 2011 irs form 8863 More information. 2011 irs form 8863   For more information, see Publication 523. 2011 irs form 8863 Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. 2011 irs form 8863 Payments made for violations of the Service Members Civil Relief Act (SCRA). 2011 irs form 8863   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. 2011 irs form 8863 Generally, you must include settlement payments in income. 2011 irs form 8863 However, the tax treatment of settlement payments will depend on the facts and circumstances. 2011 irs form 8863 Lump Sum Portion of Settlement Payment. 2011 irs form 8863    Generally, you must include the lump sum payment in gross income. 2011 irs form 8863 In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. 2011 irs form 8863 For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. 2011 irs form 8863 Interest Payment on Lump Sum Portion of Settlement Payment. 2011 irs form 8863    You must include any interest on the lump sum portion of your settlement payment in your income. 2011 irs form 8863 Lost Equity Portion of Settlement Payment. 2011 irs form 8863    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. 2011 irs form 8863 You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. 2011 irs form 8863 In many cases, this gain may be excluded from income. 2011 irs form 8863 For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. 2011 irs form 8863 523, Selling Your Home. 2011 irs form 8863 The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. 2011 irs form 8863    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. 2011 irs form 8863 544, Sales and Other Dispositions of Assets. 2011 irs form 8863 Interest Payment on Lost Equity Portion of Settlement Payment. 2011 irs form 8863    You must include any interest on the lost equity portion of your settlement payment in your income. 2011 irs form 8863 Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. 2011 irs form 8863 For information on the standard deduction, see Publication 501. 2011 irs form 8863 Itemized deductions are figured on Schedule A (Form 1040). 2011 irs form 8863 This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. 2011 irs form 8863 For information on other itemized deductions, see the publications listed below. 2011 irs form 8863 Publication 502, Medical and Dental Expenses. 2011 irs form 8863 Publication 526, Charitable Contributions. 2011 irs form 8863 Publication 547, Casualties, Disasters, and Thefts. 2011 irs form 8863 Publication 550, Investment Income and Expenses. 2011 irs form 8863 You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 2011 irs form 8863 For information on deductions that are not subject to the 2% limit, see Publication 529. 2011 irs form 8863 Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. 2011 irs form 8863 Certain employee business expenses are deductible as adjustments to income. 2011 irs form 8863 For information on many employee business expenses, see Publication 463. 2011 irs form 8863 Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. 2011 irs form 8863 You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). 2011 irs form 8863 You can deduct these expenses directly on Schedule A (Form 1040). 2011 irs form 8863 Reimbursement. 2011 irs form 8863   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. 2011 irs form 8863 Your reimbursed expenses are not deductible. 2011 irs form 8863   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. 2011 irs form 8863 You must file Form 2106 to report these expenses. 2011 irs form 8863   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. 2011 irs form 8863 You are an employee deducting expenses related to your job. 2011 irs form 8863 You were not reimbursed by your employer for your expenses. 2011 irs form 8863 (Amounts included in box 1 of Form W-2 are not considered reimbursements. 2011 irs form 8863 ) If you claim car expenses, you use the standard mileage rate. 2011 irs form 8863    For 2013, the standard mileage rate is 56. 2011 irs form 8863 5 cents a mile for all business miles driven. 2011 irs form 8863 This rate is adjusted periodically. 2011 irs form 8863 Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. 2011 irs form 8863 If you are a member of the U. 2011 irs form 8863 S. 2011 irs form 8863 Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. 2011 irs form 8863 You cannot deduct your expenses for meals and lodging while at your permanent duty station. 2011 irs form 8863 You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. 2011 irs form 8863 A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. 2011 irs form 8863 To be deductible, your travel expenses must be work related. 2011 irs form 8863 You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. 2011 irs form 8863 Away from home. 2011 irs form 8863   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. 2011 irs form 8863 You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. 2011 irs form 8863   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. 2011 irs form 8863    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. 2011 irs form 8863 This rule may not apply if you are participating in a federal crime investigation or prosecution. 2011 irs form 8863 For more information, see Publication 463 and the Form 2106 instructions. 2011 irs form 8863 Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. 2011 irs form 8863 These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. 2011 irs form 8863 Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. 2011 irs form 8863 However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. 2011 irs form 8863 If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. 2011 irs form 8863 However, the expenses of getting to and from your regular place of work (commuting) are not deductible. 2011 irs form 8863 Temporary work location. 2011 irs form 8863   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. 2011 irs form 8863   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. 2011 irs form 8863   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. 2011 irs form 8863 If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. 2011 irs form 8863    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. 2011 irs form 8863 However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. 2011 irs form 8863 These are nondeductible commuting costs. 2011 irs form 8863 Armed Forces reservists. 2011 irs form 8863   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. 2011 irs form 8863 You can deduct the expense of getting from one workplace to the other. 2011 irs form 8863 You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. 2011 irs form 8863 In this case, your transportation generally is a nondeductible commuting expense. 2011 irs form 8863 However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. 2011 irs form 8863   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. 2011 irs form 8863 If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. 2011 irs form 8863 See Armed Forces Reservists under Adjustments to Income, earlier. 2011 irs form 8863 Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. 2011 irs form 8863 Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. 2011 irs form 8863 If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. 2011 irs form 8863 Unreimbursed expenses for the cost and upkeep of the following articles are deductible. 2011 irs form 8863 Military battle dress uniforms and utility uniforms that you cannot wear when off duty. 2011 irs form 8863 Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. 2011 irs form 8863 Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. 2011 irs form 8863 Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. 2011 irs form 8863 However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. 2011 irs form 8863 Example. 2011 irs form 8863 Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. 2011 irs form 8863 Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. 2011 irs form 8863 This is education that meets at least one of the following two tests. 2011 irs form 8863 The education is required by your employer or the law to keep your present salary, status, or job. 2011 irs form 8863 The required education must serve a bona fide business purpose of your employer. 2011 irs form 8863 The education maintains or improves skills needed in your present work. 2011 irs form 8863 However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. 2011 irs form 8863 You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. 2011 irs form 8863 Example 1. 2011 irs form 8863 Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. 2011 irs form 8863 She took an advanced finance course. 2011 irs form 8863 She already meets the minimum qualifications for her job. 2011 irs form 8863 By taking the course, she is improving skills in her current position. 2011 irs form 8863 The course does not qualify her for a new trade or business. 2011 irs form 8863 She can deduct educational expenses that are more than the educational allowance she received. 2011 irs form 8863 Example 2. 2011 irs form 8863 Major Williams worked in the military base legal office as a legal intern. 2011 irs form 8863 He was placed in excess leave status by his employer to attend law school. 2011 irs form 8863 He paid all his educational expenses and was not reimbursed. 2011 irs form 8863 After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. 2011 irs form 8863 His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. 2011 irs form 8863 Travel to obtain education. 2011 irs form 8863   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. 2011 irs form 8863   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. 2011 irs form 8863 Transportation for education. 2011 irs form 8863   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. 2011 irs form 8863 However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. 2011 irs form 8863 Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2011 irs form 8863   If you need more information on educational expenses, see Publication 970. 2011 irs form 8863 Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. 2011 irs form 8863 Repayment of $3,000 or less. 2011 irs form 8863   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. 2011 irs form 8863 If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 2011 irs form 8863 Repayment over $3,000. 2011 irs form 8863   If the amount you repaid was more than $3,000, see Repayments in Publication 525. 2011 irs form 8863 Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. 2011 irs form 8863 This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. 2011 irs form 8863 For information on other credits, see your tax form instructions. 2011 irs form 8863 First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. 2011 irs form 8863 In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. 2011 irs form 8863 If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. 2011 irs form 8863 If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. 2011 irs form 8863 If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. 2011 irs form 8863 For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. 2011 irs form 8863 Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. 2011 irs form 8863 The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. 2011 irs form 8863 The child tax credit is not the same as the credit for child and dependent care expenses. 2011 irs form 8863 See Publication 503 for information on the credit for child and dependent care expenses. 2011 irs form 8863 Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 2011 irs form 8863 S. 2011 irs form 8863 citizen, a U. 2011 irs form 8863 S. 2011 irs form 8863 national, or a U. 2011 irs form 8863 S. 2011 irs form 8863 resident alien. 2011 irs form 8863 If the child was adopted, see Adopted child . 2011 irs form 8863 For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). 2011 irs form 8863 Exceptions to time lived with you. 2011 irs form 8863   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. 2011 irs form 8863 Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2011 irs form 8863   There are also exceptions for kidnapped children and children of divorced or separated parents. 2011 irs form 8863 For details, see Publication 501. 2011 irs form 8863 Qualifying child of more than one person. 2011 irs form 8863   A special rule applies if your qualifying child is the qualifying child of more than one person. 2011 irs form 8863 For details, see Publication 501. 2011 irs form 8863 Adopted child. 2011 irs form 8863   An adopted child is always treated as your own child. 2011 irs form 8863 An adopted child includes a child lawfully placed with you for legal adoption. 2011 irs form 8863   If you are a U. 2011 irs form 8863 S. 2011 irs form 8863 citizen or U. 2011 irs form 8863 S. 2011 irs form 8863 national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. 2011 irs form 8863 Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2011 irs form 8863 Limits on the credit. 2011 irs form 8863   You must reduce your child tax credit if either (1) or (2), below, applies. 2011 irs form 8863 The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 2011 irs form 8863 If the amount is zero, you cannot take this credit because there is no tax to reduce. 2011 irs form 8863 However, you may be able to take the additional child tax credit. 2011 irs form 8863 See Additional Child Tax Credit , later. 2011 irs form 8863 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2011 irs form 8863 Married filing jointly — $110,000. 2011 irs form 8863 Single, head of household,  or qualifying widow(er) — $75,000. 2011 irs form 8863 Married filing separately — $55,000. 2011 irs form 8863 Modified AGI. 2011 irs form 8863   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. 2011 irs form 8863 Any amount excluded from income because of the exclusion of income from Puerto Rico. 2011 irs form 8863 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2011 irs form 8863 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2011 irs form 8863 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2011 irs form 8863   If you do not have any of the above, your modified AGI is the same as your AGI. 2011 irs form 8863 Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 2011 irs form 8863 For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. 2011 irs form 8863 Also attach Schedule 8812, Child Tax Credit, if required. 2011 irs form 8863 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2011 irs form 8863 The additional child tax credit may give you a refund even if you do not owe any tax. 2011 irs form 8863 For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. 2011 irs form 8863 Earned Income Credit The earned income credit (EIC) is a cr