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Amend 2011 Federal Return

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Amend 2011 Federal Return

Amend 2011 federal return 12. Amend 2011 federal return   Business Deduction for Work-Related Education Table of Contents What's New Introduction 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. Amend 2011 federal return Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. Amend 2011 federal return  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 56. Amend 2011 federal return 5 cents per mile. Amend 2011 federal return For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Amend 2011 federal return Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Amend 2011 federal return To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. Amend 2011 federal return What is the tax benefit of taking a business deduction for work-related education. Amend 2011 federal return   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. Amend 2011 federal return 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. Amend 2011 federal return An itemized deduction reduces the amount of your income subject to tax. Amend 2011 federal return   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Amend 2011 federal return This reduces the amount of your income subject to both income tax and self-employment tax. Amend 2011 federal return   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Amend 2011 federal return You may qualify for these other benefits even if you do not meet the requirements listed above. Amend 2011 federal return   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Amend 2011 federal return Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Amend 2011 federal return Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Amend 2011 federal return This is education that meets at least one of the following two tests. Amend 2011 federal return The education is required by your employer or the law to keep your present salary, status, or job. Amend 2011 federal return The required education must serve a bona fide business purpose of your employer. Amend 2011 federal return The education maintains or improves skills needed in your present work. Amend 2011 federal return 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. Amend 2011 federal return You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Amend 2011 federal return Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Amend 2011 federal return 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. Amend 2011 federal return This additional education is qualifying work-related education if all three of the following requirements are met. Amend 2011 federal return 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. Amend 2011 federal return 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. Amend 2011 federal return See Education To Maintain or Improve Skills , later. Amend 2011 federal return Example. Amend 2011 federal return You are a teacher who has satisfied the minimum requirements for teaching. Amend 2011 federal return Your employer requires you to take an additional college course each year to keep your teaching job. Amend 2011 federal return 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. Amend 2011 federal return This image is too large to be displayed in the current screen. Amend 2011 federal return Please click the link to view the image. Amend 2011 federal return Figure 12-1 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. Amend 2011 federal return This could include refresher courses, courses on current developments, and academic or vocational courses. Amend 2011 federal return Example. Amend 2011 federal return You repair televisions, radios, and stereo systems for XYZ Store. Amend 2011 federal return To keep up with the latest changes, you take special courses in radio and stereo service. Amend 2011 federal return These courses maintain and improve skills required in your work. Amend 2011 federal return Maintaining skills vs. Amend 2011 federal return qualifying for new job. Amend 2011 federal return   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. Amend 2011 federal return Education during temporary absence. Amend 2011 federal return   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. Amend 2011 federal return Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Amend 2011 federal return Example. Amend 2011 federal return You quit your biology research job to become a full-time biology graduate student for 1 year. Amend 2011 federal return 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. Amend 2011 federal return Education during indefinite absence. Amend 2011 federal return   If you stop work for more than a year, your absence from your job is considered indefinite. Amend 2011 federal return 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. Amend 2011 federal return Therefore, it is not qualifying work-related education. Amend 2011 federal return 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. Amend 2011 federal return The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Amend 2011 federal return 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. Amend 2011 federal return 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. Amend 2011 federal return You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Amend 2011 federal return Example 1. Amend 2011 federal return You are a full-time engineering student. Amend 2011 federal return 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. Amend 2011 federal return 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. Amend 2011 federal return The education is not qualifying work-related education. Amend 2011 federal return Example 2. Amend 2011 federal return You are an accountant and you have met the minimum educational requirements of your employer. Amend 2011 federal return Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Amend 2011 federal return 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. Amend 2011 federal return Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Amend 2011 federal return The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Amend 2011 federal return If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Amend 2011 federal return 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. Amend 2011 federal return You generally will be considered a faculty member when one or more of the following occurs. Amend 2011 federal return You have tenure. Amend 2011 federal return Your years of service count toward obtaining tenure. Amend 2011 federal return You have a vote in faculty decisions. Amend 2011 federal return Your school makes contributions for you to a retirement plan other than social security or a similar program. Amend 2011 federal return Example 1. Amend 2011 federal return The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Amend 2011 federal return In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Amend 2011 federal return 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. Amend 2011 federal return However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Amend 2011 federal return 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. Amend 2011 federal return If you have all the required education except the fifth year, you have met the minimum educational requirements. Amend 2011 federal return 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. Amend 2011 federal return Example 2. Amend 2011 federal return Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Amend 2011 federal return The additional four education courses can be qualifying work-related education. Amend 2011 federal return Although you do not have all the required courses, you have already met the minimum educational requirements. Amend 2011 federal return Example 3. Amend 2011 federal return Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Amend 2011 federal return The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Amend 2011 federal return They are needed to meet the minimum educational requirements for employment as a teacher. Amend 2011 federal return Example 4. Amend 2011 federal return You have a bachelor's degree and you work as a temporary instructor at a university. Amend 2011 federal return At the same time, you take graduate courses toward an advanced degree. Amend 2011 federal return The rules of the university state that you can become a faculty member only if you get a graduate degree. Amend 2011 federal return Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Amend 2011 federal return You have not met the minimum educational requirements to qualify you as a faculty member. Amend 2011 federal return The graduate courses are not qualifying work-related education. Amend 2011 federal return Certification in a new state. Amend 2011 federal return   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. Amend 2011 federal return This is true even if you must get additional education to be certified in another state. Amend 2011 federal return Any additional education you need is qualifying work-related education. Amend 2011 federal return You have already met the minimum requirements for teaching. Amend 2011 federal return Teaching in another state is not a new trade or business. Amend 2011 federal return Example. Amend 2011 federal return You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Amend 2011 federal return You move to State B and are promptly hired as a teacher. Amend 2011 federal return You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Amend 2011 federal return 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. Amend 2011 federal return 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. Amend 2011 federal return This is true even if you do not plan to enter that trade or business. Amend 2011 federal return If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Amend 2011 federal return Example 1. Amend 2011 federal return You are an accountant. Amend 2011 federal return Your employer requires you to get a law degree at your own expense. Amend 2011 federal return You register at a law school for the regular curriculum that leads to a law degree. Amend 2011 federal return 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. Amend 2011 federal return Example 2. Amend 2011 federal return You are a general practitioner of medicine. Amend 2011 federal return You take a 2-week course to review developments in several specialized fields of medicine. Amend 2011 federal return The course does not qualify you for a new profession. Amend 2011 federal return It is qualifying work- related education because it maintains or improves skills required in your present profession. Amend 2011 federal return Example 3. Amend 2011 federal return While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Amend 2011 federal return The program will lead to qualifying you to practice psychoanalysis. Amend 2011 federal return The psychoanalytic training does not qualify you for a new profession. Amend 2011 federal return It is qualifying work-related education because it maintains or improves skills required in your present profession. Amend 2011 federal return 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. Amend 2011 federal return They are part of a program of study that can qualify you for a new profession. Amend 2011 federal return Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Amend 2011 federal return A change in duties in any of the following ways is not considered a change to a new business. Amend 2011 federal return Elementary school teacher to secondary school teacher. Amend 2011 federal return Teacher of one subject, such as biology, to teacher of another subject, such as art. Amend 2011 federal return Classroom teacher to guidance counselor. Amend 2011 federal return Classroom teacher to school administrator. Amend 2011 federal return 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. Amend 2011 federal return If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Amend 2011 federal return You cannot deduct expenses related to tax-exempt and excluded income. Amend 2011 federal return Deductible expenses. Amend 2011 federal return   The following education expenses can be deducted. Amend 2011 federal return Tuition, books, supplies, lab fees, and similar items. Amend 2011 federal return Certain transportation and travel costs. Amend 2011 federal return Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Amend 2011 federal return Nondeductible expenses. Amend 2011 federal return   You cannot deduct personal or capital expenses. Amend 2011 federal return For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Amend 2011 federal return This amount is a personal expense. Amend 2011 federal return Unclaimed reimbursement. Amend 2011 federal return   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. Amend 2011 federal return Example. Amend 2011 federal return Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Amend 2011 federal return You do not file a voucher and you do not get reimbursed. Amend 2011 federal return Because you did not file a voucher, you cannot deduct the expenses on your tax return. Amend 2011 federal return Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Amend 2011 federal return 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. Amend 2011 federal return Temporary basis. Amend 2011 federal return   You go to school on a temporary basis if either of the following situations applies to you. Amend 2011 federal return Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Amend 2011 federal return 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. Amend 2011 federal return Your attendance is temporary up to the date you determine it will last more than 1 year. Amend 2011 federal return If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Amend 2011 federal return Attendance not on a temporary basis. Amend 2011 federal return   You do not go to school on a temporary basis if either of the following situations apply to you. Amend 2011 federal return Your attendance at school is realistically expected to last more than 1 year. Amend 2011 federal return It does not matter how long you actually attend. Amend 2011 federal return 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. Amend 2011 federal return Your attendance is not temporary after the date you determine it will last more than 1 year. Amend 2011 federal return 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. Amend 2011 federal return This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Amend 2011 federal return Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Amend 2011 federal return Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Amend 2011 federal return Example 1. Amend 2011 federal return You regularly work in a nearby town, and go directly from work to home. Amend 2011 federal return You also attend school every work night for 3 months to take a course that improves your job skills. Amend 2011 federal return Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Amend 2011 federal return This is true regardless of the distance traveled. Amend 2011 federal return Example 2. Amend 2011 federal return Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Amend 2011 federal return You can deduct your transportation expenses from your regular work site to school and then home. Amend 2011 federal return Example 3. Amend 2011 federal return Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Amend 2011 federal return Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Amend 2011 federal return Example 4. Amend 2011 federal return Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Amend 2011 federal return Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Amend 2011 federal return If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Amend 2011 federal return 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. Amend 2011 federal return Using your car. Amend 2011 federal return    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. Amend 2011 federal return The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Amend 2011 federal return 5 cents per mile. Amend 2011 federal return Whichever method you use, you can also deduct parking fees and tolls. Amend 2011 federal return See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Amend 2011 federal return 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. Amend 2011 federal return Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Amend 2011 federal return For more information, see chapter 1 of Publication 463. Amend 2011 federal return You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Amend 2011 federal return Mainly personal travel. Amend 2011 federal return   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Amend 2011 federal return You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Amend 2011 federal return   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Amend 2011 federal return An important factor is the comparison of time spent on personal activities with time spent on educational activities. Amend 2011 federal return 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. Amend 2011 federal return Example 1. Amend 2011 federal return John works in Newark, New Jersey. Amend 2011 federal return He traveled to Chicago to take a deductible 1-week course at the request of his employer. Amend 2011 federal return His main reason for going to Chicago was to take the course. Amend 2011 federal return While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Amend 2011 federal return Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Amend 2011 federal return He cannot deduct his transportation expenses of going to Pleasantville. Amend 2011 federal return He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Amend 2011 federal return Example 2. Amend 2011 federal return Sue works in Boston. Amend 2011 federal return She went to a university in Michigan to take a course for work. Amend 2011 federal return The course is qualifying work-related education. Amend 2011 federal return She took one course, which is one-fourth of a full course load of study. Amend 2011 federal return She spent the rest of the time on personal activities. Amend 2011 federal return Her reasons for taking the course in Michigan were all personal. Amend 2011 federal return Sue's trip is mainly personal because three-fourths of her time is considered personal time. Amend 2011 federal return She cannot deduct the cost of her round-trip train ticket to Michigan. Amend 2011 federal return She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Amend 2011 federal return Example 3. Amend 2011 federal return Dave works in Nashville and recently traveled to California to take a 2-week seminar. Amend 2011 federal return The seminar is qualifying work-related education. Amend 2011 federal return While there, he spent an extra 8 weeks on personal activities. Amend 2011 federal return The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Amend 2011 federal return Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Amend 2011 federal return He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Amend 2011 federal return Cruises and conventions. Amend 2011 federal return   Certain cruises and conventions offer seminars or courses as part of their itinerary. Amend 2011 federal return Even if the seminars or courses are work related, your deduction for travel may be limited. Amend 2011 federal return This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Amend 2011 federal return   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. Amend 2011 federal return 50% limit on meals. Amend 2011 federal return   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Amend 2011 federal return If you were reimbursed for the meals, see How To Treat Reimbursements , later. Amend 2011 federal return   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Amend 2011 federal return 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. Amend 2011 federal return Example. Amend 2011 federal return You are a French language teacher. Amend 2011 federal return While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Amend 2011 federal return You chose your itinerary and most of your activities to improve your French language skills. Amend 2011 federal return You cannot deduct your travel expenses as education expenses. Amend 2011 federal return 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. Amend 2011 federal return No Double Benefit Allowed You cannot do either of the following. Amend 2011 federal return Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. Amend 2011 federal return Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Amend 2011 federal return See Adjustments to Qualifying Work-Related Education Expenses, next. Amend 2011 federal return 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. Amend 2011 federal return You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Amend 2011 federal return Tax-free educational assistance. Amend 2011 federal return   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Amend 2011 federal return Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Amend 2011 federal return Amounts that do not reduce qualifying work-related education expenses. Amend 2011 federal return   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. Amend 2011 federal return 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. Amend 2011 federal return How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Amend 2011 federal return There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Amend 2011 federal return You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Amend 2011 federal return Note. Amend 2011 federal return The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Amend 2011 federal return Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Amend 2011 federal return Your expenses must have a business connection. Amend 2011 federal return This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Amend 2011 federal return You must adequately account to your employer for your expenses within a reasonable period of time. Amend 2011 federal return You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Amend 2011 federal return If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. Amend 2011 federal return If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. Amend 2011 federal return Accountable plan rules not met. Amend 2011 federal return   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Amend 2011 federal return Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Amend 2011 federal return Expenses equal reimbursement. Amend 2011 federal return   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Amend 2011 federal return Because your expenses and reimbursements are equal, you do not have a deduction. Amend 2011 federal return Excess expenses. Amend 2011 federal return   If your expenses are more than your reimbursement, you can deduct your excess expenses. Amend 2011 federal return This is discussed later, under Deducting Business Expenses . Amend 2011 federal return Allocating your reimbursements for meals. Amend 2011 federal return   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Amend 2011 federal return If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. Amend 2011 federal return Make the allocation as follows. Amend 2011 federal return Divide your meal expenses by your total expenses. Amend 2011 federal return Multiply your total reimbursement by the result from (1). Amend 2011 federal return This is the allocated reimbursement for your meal expenses. Amend 2011 federal return Subtract the amount figured in (2) from your total reimbursement. Amend 2011 federal return The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Amend 2011 federal return Example. Amend 2011 federal return Your employer paid you an expense allowance of $2,000 under an accountable plan. Amend 2011 federal return The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Amend 2011 federal return There was no indication of how much of the reimbursement was for each type of expense. Amend 2011 federal return Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Amend 2011 federal return Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Amend 2011 federal return   1. Amend 2011 federal return $425 meal expenses  $2,500 total expenses = . Amend 2011 federal return 17   2. Amend 2011 federal return $2,000 (reimbursement)×. Amend 2011 federal return 17     =$340 (allocated reimbursement for meal expenses)   3. Amend 2011 federal return $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). Amend 2011 federal return After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Amend 2011 federal return Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. Amend 2011 federal return You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Amend 2011 federal return This is discussed later under Deducting Business Expenses . Amend 2011 federal return An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Amend 2011 federal return Reimbursements for nondeductible expenses. Amend 2011 federal return   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Amend 2011 federal return You must include them in your income. Amend 2011 federal return For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. Amend 2011 federal return   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Amend 2011 federal return Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Amend 2011 federal return The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Amend 2011 federal return Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). Amend 2011 federal return If your education 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. Amend 2011 federal return See the instructions for the form you file for information on how to complete it. Amend 2011 federal return 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. Amend 2011 federal return If either (1) or (2) applies, you can deduct the total qualifying cost. Amend 2011 federal return If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Amend 2011 federal return 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, or Schedule A (Form 1040NR), line 7. Amend 2011 federal return (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Amend 2011 federal return ) 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. Amend 2011 federal return Form 2106 or 2106-EZ. Amend 2011 federal return   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Amend 2011 federal return Form not required. Amend 2011 federal return   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. Amend 2011 federal return   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Amend 2011 federal return (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Amend 2011 federal return ) Using Form 2106-EZ. Amend 2011 federal return   This form is shorter and easier to use than Form 2106. Amend 2011 federal return 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. Amend 2011 federal return   If you do not meet both of these requirements, use Form 2106. Amend 2011 federal return 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. Amend 2011 federal return Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. Amend 2011 federal return You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Amend 2011 federal return You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Amend 2011 federal return For more information on qualified performing artists, see chapter 6 of Publication 463. Amend 2011 federal return 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, or Schedule A (Form 1040NR), line 14. Amend 2011 federal return They are not subject to the 2%-of-adjusted-gross-income limit. Amend 2011 federal return To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Amend 2011 federal return For more information on impairment-related work expenses, see chapter 6 of Publication 463. Amend 2011 federal return Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Amend 2011 federal return Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Amend 2011 federal return If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. Amend 2011 federal return However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. Amend 2011 federal return Examples of records to keep. Amend 2011 federal return   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Amend 2011 federal return You should keep adequate records or have sufficient evidence that will support your expenses. Amend 2011 federal return Estimates or approximations do not qualify as proof of an expense. Amend 2011 federal return Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Amend 2011 federal return , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Amend 2011 federal return Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. Amend 2011 federal return Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. Amend 2011 federal return Complete information about any scholarship or fellowship grants, including amounts you received during the year. Amend 2011 federal return Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Amend 2011 federal return He was selected to attend a 3-week math seminar at a university in California. Amend 2011 federal return The seminar will improve his skills in his current job and is qualifying work-related education. Amend 2011 federal return He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. Amend 2011 federal return Victor will file Form 1040. Amend 2011 federal return His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. Amend 2011 federal return He shows his expenses for the seminar in Part I of the form. Amend 2011 federal return He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Amend 2011 federal return He enters $400 on line 4 for his tuition and books. Amend 2011 federal return On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Amend 2011 federal return He multiplies that amount by 50% and enters the result, $263, on line 5. Amend 2011 federal return On line 6, Victor totals the amounts from lines 3 through 5. Amend 2011 federal return He carries the total, $2,313, to Schedule A (Form 1040), line 21. Amend 2011 federal return Since he does not claim any vehicle expenses, Victor leaves Part II blank. Amend 2011 federal return His filled-in form is shown on the next page. Amend 2011 federal return This image is too large to be displayed in the current screen. Amend 2011 federal return Please click the link to view the image. Amend 2011 federal return Form 2106-EZ for V. Amend 2011 federal return Jones Prev  Up  Next   Home   More Online Publications
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Amend 2011 federal return Publication 936 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Amend 2011 federal return Tax questions. Amend 2011 federal return Useful Items - You may want to see: Reminders Future developments. Amend 2011 federal return  For the latest information about developments related to Publication 936, Home Mortgage Interest Deduction, such as legislation enacted after it was published, go to www. Amend 2011 federal return irs. Amend 2011 federal return gov/pub936. Amend 2011 federal return Photographs of missing children. Amend 2011 federal return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend 2011 federal return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend 2011 federal return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend 2011 federal return Introduction This publication discusses the rules for deducting home mortgage interest. Amend 2011 federal return Part I contains general information on home mortgage interest, including points and mortgage insurance premiums. Amend 2011 federal return It also explains how to report deductible interest on your tax return. Amend 2011 federal return Part II explains how your deduction for home mortgage interest may be limited. Amend 2011 federal return It contains Table 1, which is a worksheet you can use to figure the limit on your deduction. Amend 2011 federal return Comments and suggestions. Amend 2011 federal return   We welcome your comments about this publication and your suggestions for future editions. Amend 2011 federal return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend 2011 federal return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend 2011 federal return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend 2011 federal return   You can send your comments from www. Amend 2011 federal return irs. Amend 2011 federal return gov/formspubs. Amend 2011 federal return Click on “More Information” and then on “Comment on Tax Forms and Publications. Amend 2011 federal return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend 2011 federal return Ordering forms and publications. Amend 2011 federal return   Visit www. Amend 2011 federal return irs. Amend 2011 federal return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amend 2011 federal return Internal Revenue Service 1201 N. Amend 2011 federal return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend 2011 federal return   If you have a tax question, check the information available on IRS. Amend 2011 federal return gov or call 1-800-829-1040. Amend 2011 federal return We cannot answer tax questions sent to either of the above addresses. Amend 2011 federal return Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 530 Tax Information for Homeowners 535 Business Expenses   See How To Get Tax Help near the end of this publication, for information about getting these publications. Amend 2011 federal return Prev  Up  Next   Home   More Online Publications