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2013 Form 1040ez Instructions

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2013 Form 1040ez Instructions

2013 form 1040ez instructions 27. 2013 form 1040ez instructions   Tax Benefits for Work-Related Education Table of Contents What's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. 2013 form 1040ez instructions Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping What's New Standard mileage rate. 2013 form 1040ez instructions  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013, through December 31, 2013, is 56½ cents per mile. 2013 form 1040ez instructions For more information, see Transportation Expenses under What Expenses Can Be Deducted. 2013 form 1040ez instructions Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. 2013 form 1040ez instructions To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040) if you are an employee, File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education . 2013 form 1040ez instructions If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. 2013 form 1040ez instructions Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. 2013 form 1040ez instructions See chapter 28. 2013 form 1040ez instructions If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. 2013 form 1040ez instructions Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits (see chapter 35). 2013 form 1040ez instructions You may qualify for these other benefits even if you do not meet the requirements listed earlier. 2013 form 1040ez instructions Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. 2013 form 1040ez instructions Generally, you may claim any number of benefits as long as you use different expenses to figure each one. 2013 form 1040ez instructions When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that give you the lowest tax liability. 2013 form 1040ez instructions Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 970 Tax Benefits for Education Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Schedule A (Form 1040) Itemized Deductions Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. 2013 form 1040ez instructions This is education that meets at least one of the following two tests. 2013 form 1040ez instructions The education is required by your employer or the law to keep your present salary, status, or job. 2013 form 1040ez instructions The required education must serve a bona fide business purpose of your employer. 2013 form 1040ez instructions The education maintains or improves skills needed in your present work. 2013 form 1040ez instructions However, even if the education meets one or both of the above tests, it is not qualifying work-related 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. 2013 form 1040ez instructions You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. 2013 form 1040ez instructions Use Figure 27-A, later, as a quick check to see if your education qualifies. 2013 form 1040ez instructions Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. 2013 form 1040ez instructions This additional education is qualifying work-related education if all three of the following requirements are met. 2013 form 1040ez instructions It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. 2013 form 1040ez instructions When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. 2013 form 1040ez instructions See Education To Maintain or Improve Skills , later. 2013 form 1040ez instructions Example. 2013 form 1040ez instructions You are a teacher who has satisfied the minimum requirements for teaching. 2013 form 1040ez instructions Your employer requires you to take an additional college course each year to keep your teaching job. 2013 form 1040ez instructions If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. 2013 form 1040ez instructions Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. 2013 form 1040ez instructions This could include refresher courses, courses on current developments, and academic or vocational courses. 2013 form 1040ez instructions Example. 2013 form 1040ez instructions You repair televisions, radios, and stereo systems for XYZ Store. 2013 form 1040ez instructions To keep up with the latest changes, you take special courses in radio and stereo service. 2013 form 1040ez instructions These courses maintain and improve skills required in your work. 2013 form 1040ez instructions Maintaining skills vs. 2013 form 1040ez instructions qualifying for new job. 2013 form 1040ez instructions   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. 2013 form 1040ez instructions Education during temporary absence. 2013 form 1040ez instructions   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. 2013 form 1040ez instructions Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. 2013 form 1040ez instructions Example. 2013 form 1040ez instructions You quit your biology research job to become a full-time biology graduate student for one year. 2013 form 1040ez instructions If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. 2013 form 1040ez instructions Education during indefinite absence. 2013 form 1040ez instructions   If you stop work for more than a year, your absence from your job is considered indefinite. 2013 form 1040ez instructions Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. 2013 form 1040ez instructions Therefore, it is not qualifying work-related education. 2013 form 1040ez instructions Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. 2013 form 1040ez instructions The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. 2013 form 1040ez instructions Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. 2013 form 1040ez instructions This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. 2013 form 1040ez instructions You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. 2013 form 1040ez instructions Example 1. 2013 form 1040ez instructions You are a full-time engineering student. 2013 form 1040ez instructions Although you have not received your degree or certification, you work part-time as an engineer for a firm that will employ you as a full-time engineer after you finish college. 2013 form 1040ez instructions Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. 2013 form 1040ez instructions The education is not qualifying work-related education. 2013 form 1040ez instructions Example 2. 2013 form 1040ez instructions You are an accountant and you have met the minimum educational requirements of your employer. 2013 form 1040ez instructions Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. 2013 form 1040ez instructions These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. 2013 form 1040ez instructions Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. 2013 form 1040ez instructions The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. 2013 form 1040ez instructions If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. 2013 form 1040ez instructions The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. 2013 form 1040ez instructions You generally will be considered a faculty member when one or more of the following occurs. 2013 form 1040ez instructions You have tenure. 2013 form 1040ez instructions Your years of service count toward obtaining tenure. 2013 form 1040ez instructions You have a vote in faculty decisions. 2013 form 1040ez instructions Your school makes contributions for you to a retirement plan other than social security or a similar program. 2013 form 1040ez instructions Example 1. 2013 form 1040ez instructions The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. 2013 form 1040ez instructions In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. 2013 form 1040ez instructions If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. 2013 form 1040ez instructions However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. 2013 form 1040ez instructions Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. 2013 form 1040ez instructions If you have all the required education except the fifth year, you have met the minimum educational requirements. 2013 form 1040ez instructions The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. 2013 form 1040ez instructions Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. 2013 form 1040ez instructions Figure 27-A. 2013 form 1040ez instructions Does Your Work-Related Education Qualify?" Example 2. 2013 form 1040ez instructions Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. 2013 form 1040ez instructions The additional four education courses can be qualifying work-related education. 2013 form 1040ez instructions Although you do not have all the required courses, you have already met the minimum educational requirements. 2013 form 1040ez instructions Example 3. 2013 form 1040ez instructions Assume the same facts as in Example 1 except that you are hired with only 3 years of college. 2013 form 1040ez instructions The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. 2013 form 1040ez instructions They are needed to meet the minimum educational requirements for employment as a teacher. 2013 form 1040ez instructions Example 4. 2013 form 1040ez instructions You have a bachelor's degree and you work as a temporary instructor at a university. 2013 form 1040ez instructions At the same time, you take graduate courses toward an advanced degree. 2013 form 1040ez instructions The rules of the university state that you can become a faculty member only if you get a graduate degree. 2013 form 1040ez instructions Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. 2013 form 1040ez instructions You have not met the minimum educational requirements to qualify you as a faculty member. 2013 form 1040ez instructions The graduate courses are not qualifying work-related education. 2013 form 1040ez instructions Certification in a new state. 2013 form 1040ez instructions   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. 2013 form 1040ez instructions This is true even if you must get additional education to be certified in another state. 2013 form 1040ez instructions Any additional education you need is qualifying work-related education. 2013 form 1040ez instructions You have already met the minimum requirements for teaching. 2013 form 1040ez instructions Teaching in another state is not a new trade or business. 2013 form 1040ez instructions Example. 2013 form 1040ez instructions You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. 2013 form 1040ez instructions You move to State B and are promptly hired as a teacher. 2013 form 1040ez instructions You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. 2013 form 1040ez instructions These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. 2013 form 1040ez instructions Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. 2013 form 1040ez instructions This is true even if you do not plan to enter that trade or business. 2013 form 1040ez instructions If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. 2013 form 1040ez instructions Example 1. 2013 form 1040ez instructions You are an accountant. 2013 form 1040ez instructions Your employer requires you to get a law degree at your own expense. 2013 form 1040ez instructions You register at a law school for the regular curriculum that leads to a law degree. 2013 form 1040ez instructions Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. 2013 form 1040ez instructions Example 2. 2013 form 1040ez instructions You are a general practitioner of medicine. 2013 form 1040ez instructions You take a 2-week course to review developments in several specialized fields of medicine. 2013 form 1040ez instructions The course does not qualify you for a new profession. 2013 form 1040ez instructions It is qualifying work-related education because it maintains or improves skills required in your present profession. 2013 form 1040ez instructions Example 3. 2013 form 1040ez instructions While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. 2013 form 1040ez instructions The program will lead to qualifying you to practice psychoanalysis. 2013 form 1040ez instructions The psychoanalytic training does not qualify you for a new profession. 2013 form 1040ez instructions It is qualifying work-related education because it maintains or improves skills required in your present profession. 2013 form 1040ez instructions Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. 2013 form 1040ez instructions They are part of a program of study that can qualify you for a new profession. 2013 form 1040ez instructions Teaching and Related Duties All teaching and related duties are considered the same general kind of work. 2013 form 1040ez instructions A change in duties in any of the following ways is not considered a change to a new business. 2013 form 1040ez instructions Elementary school teacher to secondary school teacher. 2013 form 1040ez instructions Teacher of one subject, such as biology, to teacher of another subject, such as art. 2013 form 1040ez instructions Classroom teacher to guidance counselor. 2013 form 1040ez instructions Classroom teacher to school administrator. 2013 form 1040ez instructions What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education , you can generally deduct your education expenses as business expenses. 2013 form 1040ez instructions If you are not self-employed, you can deduct business expenses only if you itemize your deductions. 2013 form 1040ez instructions You cannot deduct expenses related to tax-exempt and excluded income. 2013 form 1040ez instructions Deductible expenses. 2013 form 1040ez instructions   The following education expenses can be deducted. 2013 form 1040ez instructions Tuition, books, supplies, lab fees, and similar items. 2013 form 1040ez instructions Certain transportation and travel costs. 2013 form 1040ez instructions Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. 2013 form 1040ez instructions Nondeductible expenses. 2013 form 1040ez instructions   You cannot deduct personal or capital expenses. 2013 form 1040ez instructions For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. 2013 form 1040ez instructions This amount is a personal expense. 2013 form 1040ez instructions Unclaimed reimbursement. 2013 form 1040ez instructions   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. 2013 form 1040ez instructions Example. 2013 form 1040ez instructions Your employer agrees to pay your education expenses if you file a voucher showing your expenses. 2013 form 1040ez instructions You do not file a voucher, and you do not get reimbursed. 2013 form 1040ez instructions Because you did not file a voucher, you cannot deduct the expenses on your tax return. 2013 form 1040ez instructions Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. 2013 form 1040ez instructions If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. 2013 form 1040ez instructions Temporary basis. 2013 form 1040ez instructions   You go to school on a temporary basis if either of the following situations applies to you. 2013 form 1040ez instructions Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. 2013 form 1040ez instructions Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. 2013 form 1040ez instructions Your attendance is temporary up to the date you determine it will last more than 1 year. 2013 form 1040ez instructions Note. 2013 form 1040ez instructions If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. 2013 form 1040ez instructions Attendance not on a temporary basis. 2013 form 1040ez instructions   You do not go to school on a temporary basis if either of the following situations apply to you. 2013 form 1040ez instructions Your attendance at school is realistically expected to last more than 1 year. 2013 form 1040ez instructions It does not matter how long you actually attend. 2013 form 1040ez instructions Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. 2013 form 1040ez instructions Your attendance is not temporary after the date you determine it will last more than 1 year. 2013 form 1040ez instructions Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. 2013 form 1040ez instructions This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. 2013 form 1040ez instructions Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2013 form 1040ez instructions Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. 2013 form 1040ez instructions Example 1. 2013 form 1040ez instructions You regularly work in a nearby town, and go directly from work to home. 2013 form 1040ez instructions You also attend school every work night for 3 months to take a course that improves your job skills. 2013 form 1040ez instructions Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. 2013 form 1040ez instructions This is true regardless of the distance traveled. 2013 form 1040ez instructions Example 2. 2013 form 1040ez instructions Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. 2013 form 1040ez instructions You can deduct your transportation expenses from your regular work site to school and then home. 2013 form 1040ez instructions Example 3. 2013 form 1040ez instructions Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. 2013 form 1040ez instructions Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. 2013 form 1040ez instructions Example 4. 2013 form 1040ez instructions Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. 2013 form 1040ez instructions Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. 2013 form 1040ez instructions If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. 2013 form 1040ez instructions If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. 2013 form 1040ez instructions Using your car. 2013 form 1040ez instructions   If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. 2013 form 1040ez instructions The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. 2013 form 1040ez instructions Whichever method you use, you can also deduct parking fees and tolls. 2013 form 1040ez instructions See chapter 26 for information on deducting your actual expenses of using a car. 2013 form 1040ez instructions Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. 2013 form 1040ez instructions Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. 2013 form 1040ez instructions For more information, see chapter 26. 2013 form 1040ez instructions You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. 2013 form 1040ez instructions Mainly personal travel. 2013 form 1040ez instructions   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. 2013 form 1040ez instructions You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. 2013 form 1040ez instructions   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. 2013 form 1040ez instructions An important factor is the comparison of time spent on personal activities with time spent on educational activities. 2013 form 1040ez instructions If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. 2013 form 1040ez instructions Example 1. 2013 form 1040ez instructions John works in Newark, New Jersey. 2013 form 1040ez instructions He traveled to Chicago to take a deductible 1-week course at the request of his employer. 2013 form 1040ez instructions His main reason for going to Chicago was to take the course. 2013 form 1040ez instructions While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. 2013 form 1040ez instructions Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. 2013 form 1040ez instructions He cannot deduct his transportation expenses of going to Pleasantville. 2013 form 1040ez instructions He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. 2013 form 1040ez instructions Example 2. 2013 form 1040ez instructions Sue works in Boston. 2013 form 1040ez instructions She went to a university in Michigan to take a course for work. 2013 form 1040ez instructions The course is qualifying work-related education. 2013 form 1040ez instructions She took one course, which is one-fourth of a full course load of study. 2013 form 1040ez instructions She spent the rest of the time on personal activities. 2013 form 1040ez instructions Her reasons for taking the course in Michigan were all personal. 2013 form 1040ez instructions Sue's trip is mainly personal because three-fourths of her time is considered personal time. 2013 form 1040ez instructions She cannot deduct the cost of her round-trip train ticket to Michigan. 2013 form 1040ez instructions She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. 2013 form 1040ez instructions Example 3. 2013 form 1040ez instructions Dave works in Nashville and recently traveled to California to take a 2-week seminar. 2013 form 1040ez instructions The seminar is qualifying work-related education. 2013 form 1040ez instructions While there, he spent an extra 8 weeks on personal activities. 2013 form 1040ez instructions The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. 2013 form 1040ez instructions Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. 2013 form 1040ez instructions He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. 2013 form 1040ez instructions Cruises and conventions. 2013 form 1040ez instructions   Certain cruises and conventions offer seminars or courses as part of their itinerary. 2013 form 1040ez instructions Even if the seminars or courses are work-related, your deduction for travel may be limited. 2013 form 1040ez instructions This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. 2013 form 1040ez instructions   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. 2013 form 1040ez instructions 50% limit on meals. 2013 form 1040ez instructions   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. 2013 form 1040ez instructions You cannot have been reimbursed for the meals. 2013 form 1040ez instructions   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. 2013 form 1040ez instructions Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. 2013 form 1040ez instructions Example. 2013 form 1040ez instructions You are a French language teacher. 2013 form 1040ez instructions While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. 2013 form 1040ez instructions You chose your itinerary and most of your activities to improve your French language skills. 2013 form 1040ez instructions You cannot deduct your travel expenses as education expenses. 2013 form 1040ez instructions This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. 2013 form 1040ez instructions No Double Benefit Allowed You cannot do either of the following. 2013 form 1040ez instructions Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, the tuition and fees deduction (see chapter 35). 2013 form 1040ez instructions Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. 2013 form 1040ez instructions See Adjustments to Qualifying Work-Related Education Expenses , next. 2013 form 1040ez instructions Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. 2013 form 1040ez instructions You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. 2013 form 1040ez instructions For more information, see chapter 12 of Publication 970. 2013 form 1040ez instructions Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see chapter 1 of Publication 970), The tax-free part of Pell grants (see chapter 1 of Publication 970), The tax-free part of employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received for education assistance. 2013 form 1040ez instructions Amounts that do not reduce qualifying work-related education expenses. 2013 form 1040ez instructions   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. 2013 form 1040ez instructions   Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. 2013 form 1040ez instructions Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. 2013 form 1040ez instructions There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. 2013 form 1040ez instructions You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. 2013 form 1040ez instructions For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. 2013 form 1040ez instructions Deducting Business Expenses Self-employed persons and employees report business expenses differently. 2013 form 1040ez instructions The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. 2013 form 1040ez instructions Self-Employed Persons If you are self-employed, report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C, C-EZ, or F). 2013 form 1040ez instructions If your educational expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. 2013 form 1040ez instructions See the instructions for the form you file for information on how to complete it. 2013 form 1040ez instructions Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. 2013 form 1040ez instructions If either (1) or (2) applies, you can deduct the total qualifying cost. 2013 form 1040ez instructions If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. 2013 form 1040ez instructions In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21. 2013 form 1040ez instructions (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2013 form 1040ez instructions ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. 2013 form 1040ez instructions See chapter 28. 2013 form 1040ez instructions Form 2106 or 2106-EZ. 2013 form 1040ez instructions   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. 2013 form 1040ez instructions Form not required. 2013 form 1040ez instructions   Do not complete either Form 2106 or Form 2106-EZ if: If amounts included in box 1 of your Form W-2, are not considered reimbursements, and You are not claiming travel, transportation, meal, or entertainment expenses. 2013 form 1040ez instructions   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. 2013 form 1040ez instructions (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2013 form 1040ez instructions ) Using Form 2106-EZ. 2013 form 1040ez instructions   This form is shorter and easier to use than Form 2106. 2013 form 1040ez instructions Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. 2013 form 1040ez instructions   If you do not meet both of these requirements, use Form 2106. 2013 form 1040ez instructions Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. 2013 form 1040ez instructions Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. 2013 form 1040ez instructions You do not have to itemize your deductions on Schedule A (Form 1040), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. 2013 form 1040ez instructions You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . 2013 form 1040ez instructions For more information on qualified performing artists, see chapter 6 of Publication 463. 2013 form 1040ez instructions Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28. 2013 form 1040ez instructions They are not subject to the 2%-of-adjusted-gross-income limit. 2013 form 1040ez instructions To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . 2013 form 1040ez instructions For more information on impairment-related work expenses, see chapter 6 of Publication 463. 2013 form 1040ez instructions Recordkeeping You must keep records as proof of any deduction claimed on your tax return. 2013 form 1040ez instructions Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. 2013 form 1040ez instructions For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. 2013 form 1040ez instructions Prev  Up  Next   Home   More Online 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The 2013 Form 1040ez Instructions

2013 form 1040ez instructions Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. 2013 form 1040ez instructions Form 2106, Hours of service limits. 2013 form 1040ez instructions 50% limit on meals, 50% limit on meals. 2013 form 1040ez instructions A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. 2013 form 1040ez instructions Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. 2013 form 1040ez instructions Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. 2013 form 1040ez instructions Expenses, 3 - Advertising expenses. 2013 form 1040ez instructions Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. 2013 form 1040ez instructions Airline clubs, Club dues and membership fees. 2013 form 1040ez instructions Allocating costs, Separating costs. 2013 form 1040ez instructions , Separating costs. 2013 form 1040ez instructions , Allocating between business and nonbusiness. 2013 form 1040ez instructions , Allocating total cost. 2013 form 1040ez instructions Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. 2013 form 1040ez instructions Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. 2013 form 1040ez instructions B Basis of car, Basis. 2013 form 1040ez instructions (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. 2013 form 1040ez instructions Box seats at entertainment events, Skyboxes and other private luxury boxes. 2013 form 1040ez instructions Business travel, Trip Primarily for Business Outside U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. 2013 form 1040ez instructions More-than-50%-use test. 2013 form 1040ez instructions , More-than-50%-use test. 2013 form 1040ez instructions Qualified business use, Qualified business use. 2013 form 1040ez instructions C Canceled checks As evidence of business expenses, Canceled check. 2013 form 1040ez instructions Car expenses, Car Expenses, Reporting inclusion amounts. 2013 form 1040ez instructions Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. 2013 form 1040ez instructions Business and personal use, Business and personal use. 2013 form 1040ez instructions Combining expenses, Car expenses. 2013 form 1040ez instructions Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 2013 form 1040ez instructions Form 2106, Car expenses. 2013 form 1040ez instructions Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 2013 form 1040ez instructions Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. 2013 form 1040ez instructions Traffic tickets, Fines and collateral. 2013 form 1040ez instructions Car pools, Car pools. 2013 form 1040ez instructions Car rentals, Reporting inclusion amounts. 2013 form 1040ez instructions Form 2106, Car rentals. 2013 form 1040ez instructions Car, defined, Car defined. 2013 form 1040ez instructions Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. 2013 form 1040ez instructions Casualty and theft losses Cars, Casualty and theft losses. 2013 form 1040ez instructions Depreciation, Casualty or theft. 2013 form 1040ez instructions Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. 2013 form 1040ez instructions Sports events to benefit, 5 - Charitable sports event. 2013 form 1040ez instructions Club dues, Club dues and membership fees. 2013 form 1040ez instructions Commuting expenses, Commuting expenses. 2013 form 1040ez instructions Conventions, Conventions, Meetings at conventions. 2013 form 1040ez instructions Country clubs, Club dues and membership fees. 2013 form 1040ez instructions Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. 2013 form 1040ez instructions Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. 2013 form 1040ez instructions (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. 2013 form 1040ez instructions Basis, Basis. 2013 form 1040ez instructions Sales taxes, Sales taxes. 2013 form 1040ez instructions Unrecovered basis, How to treat unrecovered basis. 2013 form 1040ez instructions Casualty or theft, effect, Casualty or theft. 2013 form 1040ez instructions Deduction, Depreciation and section 179 deductions. 2013 form 1040ez instructions , Depreciation deduction for the year of disposition. 2013 form 1040ez instructions Excess depreciation, Excess depreciation. 2013 form 1040ez instructions Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 2013 form 1040ez instructions Trade-in, effect, Car trade-in. 2013 form 1040ez instructions , Trade-in. 2013 form 1040ez instructions Trucks and vans, Trucks and vans. 2013 form 1040ez instructions Depreciation of Car Section 179 deduction, Section 179 deduction. 2013 form 1040ez instructions Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. 2013 form 1040ez instructions E Employer-provided vehicles, Employer-provided vehicle. 2013 form 1040ez instructions Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. 2013 form 1040ez instructions , Gift or entertainment. 2013 form 1040ez instructions 50% limit, Directly before or after business discussion. 2013 form 1040ez instructions Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. 2013 form 1040ez instructions Summary (Table 2-1), Exception for events that benefit charitable organizations. 2013 form 1040ez instructions Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. 2013 form 1040ez instructions Form 2106, Meal and entertainment expenses. 2013 form 1040ez instructions Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. 2013 form 1040ez instructions Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. 2013 form 1040ez instructions , Lavish or extravagant expenses. 2013 form 1040ez instructions F Fair market value of car, Fair market value. 2013 form 1040ez instructions Farmers Form 1040, Schedule F, Self-employed. 2013 form 1040ez instructions Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. 2013 form 1040ez instructions Federal rate for per diem, Standard Meal Allowance, The federal rate. 2013 form 1040ez instructions Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. 2013 form 1040ez instructions Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 2013 form 1040ez instructions Form 1040, Schedule C, Self-employed. 2013 form 1040ez instructions Form 1040, Schedule F, Self-employed. 2013 form 1040ez instructions Form 2106, How to choose. 2013 form 1040ez instructions , Employees. 2013 form 1040ez instructions , Full value included in your income. 2013 form 1040ez instructions , Reporting your expenses under a nonaccountable plan. 2013 form 1040ez instructions , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. 2013 form 1040ez instructions Form 4562, Self-employed. 2013 form 1040ez instructions Form 4797, Excess depreciation. 2013 form 1040ez instructions Form W-2 Employer-provided vehicles, Value reported on Form W-2. 2013 form 1040ez instructions Reimbursement of personal expenses, Reimbursement for personal expenses. 2013 form 1040ez instructions Statutory employees, Statutory employees. 2013 form 1040ez instructions Free tax services, Free help with your tax return. 2013 form 1040ez instructions G Gifts, Gift or entertainment. 2013 form 1040ez instructions , Gifts $25 limit, $25 limit. 2013 form 1040ez instructions Combining for recordkeeping purposes, Gift expenses. 2013 form 1040ez instructions Reporting requirements, Gifts. 2013 form 1040ez instructions Golf clubs, Club dues and membership fees. 2013 form 1040ez instructions H Hauling tools, Hauling tools or instruments. 2013 form 1040ez instructions Help (see Tax help) High-low method Introduction, High-low method. 2013 form 1040ez instructions Transition rules, High-low method. 2013 form 1040ez instructions High-low rate method, High-low rate. 2013 form 1040ez instructions Home office, Office in the home. 2013 form 1040ez instructions Hotel clubs, Club dues and membership fees. 2013 form 1040ez instructions I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. 2013 form 1040ez instructions Gifts, Incidental costs. 2013 form 1040ez instructions No meals, incidentals only, Incidental-expenses-only method. 2013 form 1040ez instructions Income-producing property, Income-producing property. 2013 form 1040ez instructions Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. 2013 form 1040ez instructions indefinite assignment. 2013 form 1040ez instructions Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. 2013 form 1040ez instructions Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. 2013 form 1040ez instructions , Lavish or extravagant expenses. 2013 form 1040ez instructions Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 2013 form 1040ez instructions Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. 2013 form 1040ez instructions Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). 2013 form 1040ez instructions 2011 chart (Table 4-1), Table 4-1. 2013 form 1040ez instructions 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2013 form 1040ez instructions ) Main place of business or work, Main place of business or work. 2013 form 1040ez instructions Married taxpayers Performing artists, Special rules for married persons. 2013 form 1040ez instructions Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. 2013 form 1040ez instructions Major cities with higher allowances, Amount of standard meal allowance. 2013 form 1040ez instructions Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 2013 form 1040ez instructions , The standard meal allowance. 2013 form 1040ez instructions Meals, entertainment-related, A meal as a form of entertainment. 2013 form 1040ez instructions Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 2013 form 1040ez instructions 2011 chart (Table 4-1), Table 4-1. 2013 form 1040ez instructions 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2013 form 1040ez instructions ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. 2013 form 1040ez instructions Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. 2013 form 1040ez instructions Part of trip outside U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions , Part of Trip Outside the United States P Parking fees, Parking fees. 2013 form 1040ez instructions , Parking fees and tolls. 2013 form 1040ez instructions Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. 2013 form 1040ez instructions Defined, Reimbursement, allowance, or advance. 2013 form 1040ez instructions Federal rate for, The federal rate. 2013 form 1040ez instructions Per diem rates High-cost localities, High-low method. 2013 form 1040ez instructions High-low method, High-low method. 2013 form 1040ez instructions Regular federal method, Regular federal per diem rate method. 2013 form 1040ez instructions Standard rate for unlisted localities, High-low method. 2013 form 1040ez instructions , Regular federal per diem rate method. 2013 form 1040ez instructions Transition rules, High-low method. 2013 form 1040ez instructions , Federal per diem rate method. 2013 form 1040ez instructions Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. 2013 form 1040ez instructions , Taxes paid on your car. 2013 form 1040ez instructions Personal trips, Trip Primarily for Personal Reasons Outside U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. 2013 form 1040ez instructions Probationary work period, Probationary work period. 2013 form 1040ez instructions Proving business purpose, Proving business purpose. 2013 form 1040ez instructions Public transportation Outside of U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions travel, Public transportation. 2013 form 1040ez instructions Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. 2013 form 1040ez instructions Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. 2013 form 1040ez instructions How to prove expenses (Table 5-1), Table 5-1. 2013 form 1040ez instructions How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. 2013 form 1040ez instructions Sampling to prove expenses, Sampling. 2013 form 1040ez instructions Separating and combining expenses, Separating and Combining Expenses, If your return is examined. 2013 form 1040ez instructions Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. 2013 form 1040ez instructions Transition rules, Federal per diem rate method. 2013 form 1040ez instructions Reimbursements, Less than full value included in your income. 2013 form 1040ez instructions , Contractor does not adequately account. 2013 form 1040ez instructions Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. 2013 form 1040ez instructions Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 2013 form 1040ez instructions Personal expenses, Reimbursement for personal expenses. 2013 form 1040ez instructions Recordkeeping, Reimbursed for expenses. 2013 form 1040ez instructions Reporting (Table 6-1), Table 6-1. 2013 form 1040ez instructions Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. 2013 form 1040ez instructions Reimbursements, Reimbursements, Contractor does not adequately account. 2013 form 1040ez instructions Reservists Transportation expenses, Armed Forces reservists. 2013 form 1040ez instructions Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. 2013 form 1040ez instructions S Section 179 deduction Amended return, How to choose. 2013 form 1040ez instructions Deduction, Section 179 Deduction Limits, Limits. 2013 form 1040ez instructions Self-employed persons, 2 - Self-employed. 2013 form 1040ez instructions Reporting requirements, Self-employed. 2013 form 1040ez instructions Skyboxes, Skyboxes and other private luxury boxes. 2013 form 1040ez instructions Spouse, expenses for, Travel expenses for another individual. 2013 form 1040ez instructions , Expenses for spouses. 2013 form 1040ez instructions Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 2013 form 1040ez instructions , The standard meal allowance. 2013 form 1040ez instructions Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. 2013 form 1040ez instructions Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. 2013 form 1040ez instructions Form 2106, Standard mileage rate. 2013 form 1040ez instructions Statutory employees, Statutory employees. 2013 form 1040ez instructions T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. 2013 form 1040ez instructions Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. 2013 form 1040ez instructions When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. 2013 form 1040ez instructions 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 2013 form 1040ez instructions ) Proving expenses (Table 5-1), Table 5-1. 2013 form 1040ez instructions How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. 2013 form 1040ez instructions Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. 2013 form 1040ez instructions , Illustration of transportation expenses. 2013 form 1040ez instructions Travel expenses, determination of deductibility (Table 1-1), Table 1-1. 2013 form 1040ez instructions Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. 2013 form 1040ez instructions Tickets, Entertainment tickets. 2013 form 1040ez instructions , Gift or entertainment. 2013 form 1040ez instructions Season or series tickets, Season or series tickets. 2013 form 1040ez instructions Traffic violations, Fines and collateral. 2013 form 1040ez instructions Tools Hauling tools, Hauling tools or instruments. 2013 form 1040ez instructions Trade association meetings, Trade association meetings. 2013 form 1040ez instructions Trade-in of car, Car trade-in. 2013 form 1040ez instructions , Trade-in. 2013 form 1040ez instructions Traffic tickets, Fines and collateral. 2013 form 1040ez instructions Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. 2013 form 1040ez instructions High-low method, High-low method. 2013 form 1040ez instructions Regular federal method, Federal per diem rate method. 2013 form 1040ez instructions Transportation expenses, Transportation, Depreciation deduction for the year of disposition. 2013 form 1040ez instructions Car expenses, Car Expenses, Reporting inclusion amounts. 2013 form 1040ez instructions Deductible (Figure B), Gift or entertainment. 2013 form 1040ez instructions , Illustration of transportation expenses. 2013 form 1040ez instructions five or more cars, Five or more cars. 2013 form 1040ez instructions Form 2106, Transportation expenses. 2013 form 1040ez instructions Transportation workers, Special rate for transportation workers. 2013 form 1040ez instructions , Individuals subject to hours of service limits. 2013 form 1040ez instructions Travel advance, Reimbursement, allowance, or advance. 2013 form 1040ez instructions , Travel advance. 2013 form 1040ez instructions (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. 2013 form 1040ez instructions Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. 2013 form 1040ez instructions Travel Expenses You Can Deduct Defined, Travel expenses defined. 2013 form 1040ez instructions Going home on days off, Going home on days off. 2013 form 1040ez instructions In U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. 2013 form 1040ez instructions Transportation workers, Individuals subject to hours of service limits. 2013 form 1040ez instructions Transportation workers' expenses, Special rate for transportation workers. 2013 form 1040ez instructions Two places of work, Two places of work. 2013 form 1040ez instructions U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. 2013 form 1040ez instructions Unrecovered basis of car, How to treat unrecovered basis. 2013 form 1040ez instructions V Volunteers, Volunteers. 2013 form 1040ez instructions W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications