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File 2009 Taxes

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File 2009 Taxes

File 2009 taxes Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. File 2009 taxes However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. File 2009 taxes If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. File 2009 taxes Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. File 2009 taxes Also include any state and local general sales taxes paid for a leased motor vehicle. File 2009 taxes Do not include sales taxes paid on items used in your trade or business. File 2009 taxes To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. File 2009 taxes You must keep your actual receipts showing general sales taxes paid to use this method. File 2009 taxes Refund of general sales taxes. File 2009 taxes   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. File 2009 taxes If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. File 2009 taxes But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. File 2009 taxes See Recoveries in Pub. File 2009 taxes 525 for details. File 2009 taxes Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. File 2009 taxes You may also be able to add the state and local general sales taxes paid on certain specified items. File 2009 taxes To figure your state and local general sales tax deduction using the tables, complete the worksheet below. File 2009 taxes If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. File 2009 taxes State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. File 2009 taxes ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. File 2009 taxes   1. File 2009 taxes Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. File 2009 taxes $     Next. File 2009 taxes If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. File 2009 taxes Otherwise, go to line 2       2. File 2009 taxes Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. File 2009 taxes Enter -0-                   Yes. File 2009 taxes Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. File 2009 taxes $       3. File 2009 taxes Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. File 2009 taxes Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. File 2009 taxes Enter your local general sales tax rate, but omit the percentage sign. File 2009 taxes For example, if your local general sales tax rate was 2. File 2009 taxes 5%, enter 2. File 2009 taxes 5. File 2009 taxes If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. File 2009 taxes (If you do not know your local general sales tax rate, contact your local government. File 2009 taxes ) 3. File 2009 taxes . File 2009 taxes       4. File 2009 taxes Did you enter -0- on line 2 above?             No. File 2009 taxes Skip lines 4 and 5 and go to line 6             Yes. File 2009 taxes Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. File 2009 taxes For example, if your state general sales tax rate is 6%, enter 6. File 2009 taxes 0 4. File 2009 taxes . File 2009 taxes       5. File 2009 taxes Divide line 3 by line 4. File 2009 taxes Enter the result as a decimal (rounded to at least three places) 5. File 2009 taxes . File 2009 taxes       6. File 2009 taxes Did you enter -0- on line 2 above?             No. File 2009 taxes Multiply line 2 by line 3   6. File 2009 taxes $     Yes. File 2009 taxes Multiply line 1 by line 5. File 2009 taxes If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. File 2009 taxes Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. File 2009 taxes $   8. File 2009 taxes Deduction for general sales taxes. File 2009 taxes Add lines 1, 6, and 7. File 2009 taxes Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. File 2009 taxes Be sure to enter “ST” on the dotted line to the left of the entry space 8. File 2009 taxes $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. File 2009 taxes    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. File 2009 taxes Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. File 2009 taxes If married filing separately, do not include your spouse's income. File 2009 taxes Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. File 2009 taxes Tax-exempt interest. File 2009 taxes Veterans' benefits. File 2009 taxes Nontaxable combat pay. File 2009 taxes Workers' compensation. File 2009 taxes Nontaxable part of social security and railroad retirement benefits. File 2009 taxes Nontaxable part of IRA, pension, or annuity distributions. File 2009 taxes Do not include rollovers. File 2009 taxes Public assistance payments. File 2009 taxes The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. File 2009 taxes Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. File 2009 taxes What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. File 2009 taxes If there is no table for your state, the table amount is considered to be zero. File 2009 taxes Multiply the table amount for each state you lived in by a fraction. File 2009 taxes The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). File 2009 taxes Enter the total of the prorated table amounts for each state on line 1. File 2009 taxes However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. File 2009 taxes Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. File 2009 taxes Example. File 2009 taxes You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). File 2009 taxes The table amount for State A is $500. File 2009 taxes The table amount for State B is $400. File 2009 taxes You would figure your state general sales tax as follows. File 2009 taxes State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. File 2009 taxes Otherwise, complete a separate worksheet for State A and State B. File 2009 taxes Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. File 2009 taxes Line 2. File 2009 taxes   If you checked the “No” box, enter -0- on line 2, and go to line 3. File 2009 taxes If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. File 2009 taxes Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. File 2009 taxes See the line 1 instructions on this page to figure your 2006 income. File 2009 taxes The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. File 2009 taxes Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. File 2009 taxes What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. File 2009 taxes If there is no table for your locality, the table amount is considered to be zero. File 2009 taxes Multiply the table amount for each locality you lived in by a fraction. File 2009 taxes The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). File 2009 taxes If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. File 2009 taxes Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. File 2009 taxes Example. File 2009 taxes You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). File 2009 taxes The table amount for Locality 1 is $100. File 2009 taxes The table amount for Locality 2 is $150. File 2009 taxes You would figure the amount to enter on line 2 as follows. File 2009 taxes Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. File 2009 taxes Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. File 2009 taxes   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. File 2009 taxes 25%. File 2009 taxes Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. File 2009 taxes 25%. File 2009 taxes   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. File 2009 taxes 5%. File 2009 taxes Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. File 2009 taxes 5%. File 2009 taxes   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. File 2009 taxes 0” on line 3. File 2009 taxes Your local general sales tax rate of 4. File 2009 taxes 0% includes the additional 1. File 2009 taxes 0% Arkansas state sales tax rate for Texarkana and the 1. File 2009 taxes 5% sales tax rate for Miller County. File 2009 taxes What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. File 2009 taxes Multiply each tax rate for the period it was in effect by a fraction. File 2009 taxes The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). File 2009 taxes Enter the total of the prorated tax rates on line 3. File 2009 taxes Example. File 2009 taxes Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). File 2009 taxes The rate increased to 1. File 2009 taxes 75% for the period from October 1 through December 31, 2006 (92 days). File 2009 taxes You would enter “1. File 2009 taxes 189” on line 3, figured as follows. File 2009 taxes January 1 - September 30: 1. File 2009 taxes 00 x 273/365 = 0. File 2009 taxes 748   October 1 - December 31: 1. File 2009 taxes 75 x 92/365 = 0. File 2009 taxes 441   Total = 1. File 2009 taxes 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. File 2009 taxes Each locality did not have the same local general sales tax rate. File 2009 taxes You lived in Texarkana, AR, or Los Angeles County, CA. File 2009 taxes   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. File 2009 taxes The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). File 2009 taxes Example. File 2009 taxes You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). File 2009 taxes The local general sales tax rate for Locality 1 is 1%. File 2009 taxes The rate for Locality 2 is 1. File 2009 taxes 75%. File 2009 taxes You would enter “0. File 2009 taxes 666” on line 3 for the Locality 1 worksheet and “0. File 2009 taxes 585” for the Locality 2 worksheet, figured as follows. File 2009 taxes Locality 1: 1. File 2009 taxes 00 x 243/365 = 0. File 2009 taxes 666   Locality 2: 1. File 2009 taxes 75 x 122/365 = 0. File 2009 taxes 585   Line 6. File 2009 taxes   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. File 2009 taxes If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. File 2009 taxes Line 7. File 2009 taxes    Enter on line 7 any state and local general sales taxes paid on the following specified items. File 2009 taxes If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. File 2009 taxes A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). File 2009 taxes Also include any state and local general sales taxes paid for a leased motor vehicle. File 2009 taxes If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. File 2009 taxes An aircraft or boat, if the tax rate was the same as the general sales tax rate. File 2009 taxes A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. File 2009 taxes Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. File 2009 taxes You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. File 2009 taxes Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. File 2009 taxes The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. File 2009 taxes In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. File 2009 taxes   Do not include sales taxes paid on items used in your trade or business. File 2009 taxes If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. File 2009 taxes Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 06-Mar-2014

The File 2009 Taxes

File 2009 taxes 12. File 2009 taxes   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. File 2009 taxes 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. File 2009 taxes  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. File 2009 taxes 5 cents per mile. File 2009 taxes For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. File 2009 taxes Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. File 2009 taxes 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. File 2009 taxes What is the tax benefit of taking a business deduction for work-related education. File 2009 taxes   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. File 2009 taxes 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. File 2009 taxes An itemized deduction reduces the amount of your income subject to tax. File 2009 taxes   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. File 2009 taxes This reduces the amount of your income subject to both income tax and self-employment tax. File 2009 taxes   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. File 2009 taxes You may qualify for these other benefits even if you do not meet the requirements listed above. File 2009 taxes   Also, your work-related education expenses may qualify you to claim more than one tax benefit. File 2009 taxes Generally, you may claim any number of benefits as long as you use different expenses to figure each one. File 2009 taxes Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. File 2009 taxes This is education that meets at least one of the following two tests. File 2009 taxes The education is required by your employer or the law to keep your present salary, status, or job. File 2009 taxes The required education must serve a bona fide business purpose of your employer. File 2009 taxes The education maintains or improves skills needed in your present work. File 2009 taxes 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. File 2009 taxes You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. File 2009 taxes Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. File 2009 taxes 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. File 2009 taxes This additional education is qualifying work-related education if all three of the following requirements are met. File 2009 taxes 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. File 2009 taxes 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. File 2009 taxes See Education To Maintain or Improve Skills , later. File 2009 taxes Example. File 2009 taxes You are a teacher who has satisfied the minimum requirements for teaching. File 2009 taxes Your employer requires you to take an additional college course each year to keep your teaching job. File 2009 taxes 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. File 2009 taxes This image is too large to be displayed in the current screen. File 2009 taxes Please click the link to view the image. File 2009 taxes 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. File 2009 taxes This could include refresher courses, courses on current developments, and academic or vocational courses. File 2009 taxes Example. File 2009 taxes You repair televisions, radios, and stereo systems for XYZ Store. File 2009 taxes To keep up with the latest changes, you take special courses in radio and stereo service. File 2009 taxes These courses maintain and improve skills required in your work. File 2009 taxes Maintaining skills vs. File 2009 taxes qualifying for new job. File 2009 taxes   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. File 2009 taxes Education during temporary absence. File 2009 taxes   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. File 2009 taxes Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. File 2009 taxes Example. File 2009 taxes You quit your biology research job to become a full-time biology graduate student for 1 year. File 2009 taxes 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. File 2009 taxes Education during indefinite absence. File 2009 taxes   If you stop work for more than a year, your absence from your job is considered indefinite. File 2009 taxes 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. File 2009 taxes Therefore, it is not qualifying work-related education. File 2009 taxes 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. File 2009 taxes The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. File 2009 taxes 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. File 2009 taxes 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. File 2009 taxes You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. File 2009 taxes Example 1. File 2009 taxes You are a full-time engineering student. File 2009 taxes 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. File 2009 taxes 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. File 2009 taxes The education is not qualifying work-related education. File 2009 taxes Example 2. File 2009 taxes You are an accountant and you have met the minimum educational requirements of your employer. File 2009 taxes Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. File 2009 taxes 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. File 2009 taxes Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. File 2009 taxes The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. File 2009 taxes If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. File 2009 taxes 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. File 2009 taxes You generally will be considered a faculty member when one or more of the following occurs. File 2009 taxes You have tenure. File 2009 taxes Your years of service count toward obtaining tenure. File 2009 taxes You have a vote in faculty decisions. File 2009 taxes Your school makes contributions for you to a retirement plan other than social security or a similar program. File 2009 taxes Example 1. File 2009 taxes The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. File 2009 taxes In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. File 2009 taxes 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. File 2009 taxes However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. File 2009 taxes 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. File 2009 taxes If you have all the required education except the fifth year, you have met the minimum educational requirements. File 2009 taxes 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. File 2009 taxes Example 2. File 2009 taxes Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. File 2009 taxes The additional four education courses can be qualifying work-related education. File 2009 taxes Although you do not have all the required courses, you have already met the minimum educational requirements. File 2009 taxes Example 3. File 2009 taxes Assume the same facts as in Example 1 except that you are hired with only 3 years of college. File 2009 taxes The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. File 2009 taxes They are needed to meet the minimum educational requirements for employment as a teacher. File 2009 taxes Example 4. File 2009 taxes You have a bachelor's degree and you work as a temporary instructor at a university. File 2009 taxes At the same time, you take graduate courses toward an advanced degree. File 2009 taxes The rules of the university state that you can become a faculty member only if you get a graduate degree. File 2009 taxes Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. File 2009 taxes You have not met the minimum educational requirements to qualify you as a faculty member. File 2009 taxes The graduate courses are not qualifying work-related education. File 2009 taxes Certification in a new state. File 2009 taxes   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. File 2009 taxes This is true even if you must get additional education to be certified in another state. File 2009 taxes Any additional education you need is qualifying work-related education. File 2009 taxes You have already met the minimum requirements for teaching. File 2009 taxes Teaching in another state is not a new trade or business. File 2009 taxes Example. File 2009 taxes You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. File 2009 taxes You move to State B and are promptly hired as a teacher. File 2009 taxes You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. File 2009 taxes 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. File 2009 taxes 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. File 2009 taxes This is true even if you do not plan to enter that trade or business. File 2009 taxes If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. File 2009 taxes Example 1. File 2009 taxes You are an accountant. File 2009 taxes Your employer requires you to get a law degree at your own expense. File 2009 taxes You register at a law school for the regular curriculum that leads to a law degree. File 2009 taxes 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. File 2009 taxes Example 2. File 2009 taxes You are a general practitioner of medicine. File 2009 taxes You take a 2-week course to review developments in several specialized fields of medicine. File 2009 taxes The course does not qualify you for a new profession. File 2009 taxes It is qualifying work- related education because it maintains or improves skills required in your present profession. File 2009 taxes Example 3. File 2009 taxes While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. File 2009 taxes The program will lead to qualifying you to practice psychoanalysis. File 2009 taxes The psychoanalytic training does not qualify you for a new profession. File 2009 taxes It is qualifying work-related education because it maintains or improves skills required in your present profession. File 2009 taxes 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. File 2009 taxes They are part of a program of study that can qualify you for a new profession. File 2009 taxes Teaching and Related Duties All teaching and related duties are considered the same general kind of work. File 2009 taxes A change in duties in any of the following ways is not considered a change to a new business. File 2009 taxes Elementary school teacher to secondary school teacher. File 2009 taxes Teacher of one subject, such as biology, to teacher of another subject, such as art. File 2009 taxes Classroom teacher to guidance counselor. File 2009 taxes Classroom teacher to school administrator. File 2009 taxes 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. File 2009 taxes If you are not self-employed, you can deduct business expenses only if you itemize your deductions. File 2009 taxes You cannot deduct expenses related to tax-exempt and excluded income. File 2009 taxes Deductible expenses. File 2009 taxes   The following education expenses can be deducted. File 2009 taxes Tuition, books, supplies, lab fees, and similar items. File 2009 taxes Certain transportation and travel costs. File 2009 taxes Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. File 2009 taxes Nondeductible expenses. File 2009 taxes   You cannot deduct personal or capital expenses. File 2009 taxes For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. File 2009 taxes This amount is a personal expense. File 2009 taxes Unclaimed reimbursement. File 2009 taxes   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. File 2009 taxes Example. File 2009 taxes Your employer agrees to pay your education expenses if you file a voucher showing your expenses. File 2009 taxes You do not file a voucher and you do not get reimbursed. File 2009 taxes Because you did not file a voucher, you cannot deduct the expenses on your tax return. File 2009 taxes Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. File 2009 taxes 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. File 2009 taxes Temporary basis. File 2009 taxes   You go to school on a temporary basis if either of the following situations applies to you. File 2009 taxes Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. File 2009 taxes 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. File 2009 taxes Your attendance is temporary up to the date you determine it will last more than 1 year. File 2009 taxes If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. File 2009 taxes Attendance not on a temporary basis. File 2009 taxes   You do not go to school on a temporary basis if either of the following situations apply to you. File 2009 taxes Your attendance at school is realistically expected to last more than 1 year. File 2009 taxes It does not matter how long you actually attend. File 2009 taxes 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. File 2009 taxes Your attendance is not temporary after the date you determine it will last more than 1 year. File 2009 taxes 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. File 2009 taxes This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. File 2009 taxes Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File 2009 taxes Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. File 2009 taxes Example 1. File 2009 taxes You regularly work in a nearby town, and go directly from work to home. File 2009 taxes You also attend school every work night for 3 months to take a course that improves your job skills. File 2009 taxes Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. File 2009 taxes This is true regardless of the distance traveled. File 2009 taxes Example 2. File 2009 taxes Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. File 2009 taxes You can deduct your transportation expenses from your regular work site to school and then home. File 2009 taxes Example 3. File 2009 taxes Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. File 2009 taxes Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. File 2009 taxes Example 4. File 2009 taxes Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. File 2009 taxes Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. File 2009 taxes If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. File 2009 taxes 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. File 2009 taxes Using your car. File 2009 taxes    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. File 2009 taxes The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. File 2009 taxes 5 cents per mile. File 2009 taxes Whichever method you use, you can also deduct parking fees and tolls. File 2009 taxes See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. File 2009 taxes 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. File 2009 taxes Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. File 2009 taxes For more information, see chapter 1 of Publication 463. File 2009 taxes You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. File 2009 taxes Mainly personal travel. File 2009 taxes   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. File 2009 taxes You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. File 2009 taxes   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. File 2009 taxes An important factor is the comparison of time spent on personal activities with time spent on educational activities. File 2009 taxes 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. File 2009 taxes Example 1. File 2009 taxes John works in Newark, New Jersey. File 2009 taxes He traveled to Chicago to take a deductible 1-week course at the request of his employer. File 2009 taxes His main reason for going to Chicago was to take the course. File 2009 taxes While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. File 2009 taxes Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. File 2009 taxes He cannot deduct his transportation expenses of going to Pleasantville. File 2009 taxes He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. File 2009 taxes Example 2. File 2009 taxes Sue works in Boston. File 2009 taxes She went to a university in Michigan to take a course for work. File 2009 taxes The course is qualifying work-related education. File 2009 taxes She took one course, which is one-fourth of a full course load of study. File 2009 taxes She spent the rest of the time on personal activities. File 2009 taxes Her reasons for taking the course in Michigan were all personal. File 2009 taxes Sue's trip is mainly personal because three-fourths of her time is considered personal time. File 2009 taxes She cannot deduct the cost of her round-trip train ticket to Michigan. File 2009 taxes She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. File 2009 taxes Example 3. File 2009 taxes Dave works in Nashville and recently traveled to California to take a 2-week seminar. File 2009 taxes The seminar is qualifying work-related education. File 2009 taxes While there, he spent an extra 8 weeks on personal activities. File 2009 taxes The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. File 2009 taxes Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. File 2009 taxes He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. File 2009 taxes Cruises and conventions. File 2009 taxes   Certain cruises and conventions offer seminars or courses as part of their itinerary. File 2009 taxes Even if the seminars or courses are work related, your deduction for travel may be limited. File 2009 taxes This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. File 2009 taxes   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. File 2009 taxes 50% limit on meals. File 2009 taxes   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. File 2009 taxes If you were reimbursed for the meals, see How To Treat Reimbursements , later. File 2009 taxes   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. File 2009 taxes 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. File 2009 taxes Example. File 2009 taxes You are a French language teacher. File 2009 taxes While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. File 2009 taxes You chose your itinerary and most of your activities to improve your French language skills. File 2009 taxes You cannot deduct your travel expenses as education expenses. File 2009 taxes 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. File 2009 taxes No Double Benefit Allowed You cannot do either of the following. File 2009 taxes 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. File 2009 taxes Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. File 2009 taxes See Adjustments to Qualifying Work-Related Education Expenses, next. File 2009 taxes 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. File 2009 taxes You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. File 2009 taxes Tax-free educational assistance. File 2009 taxes   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). File 2009 taxes 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. File 2009 taxes Amounts that do not reduce qualifying work-related education expenses. File 2009 taxes   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. File 2009 taxes 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. File 2009 taxes How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. File 2009 taxes There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. File 2009 taxes You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. File 2009 taxes Note. File 2009 taxes The following rules about reimbursement arrangements also apply to expense allowances received from your employer. File 2009 taxes Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. File 2009 taxes Your expenses must have a business connection. File 2009 taxes This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. File 2009 taxes You must adequately account to your employer for your expenses within a reasonable period of time. File 2009 taxes You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. File 2009 taxes 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. File 2009 taxes 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. File 2009 taxes Accountable plan rules not met. File 2009 taxes   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. File 2009 taxes Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). File 2009 taxes Expenses equal reimbursement. File 2009 taxes   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. File 2009 taxes Because your expenses and reimbursements are equal, you do not have a deduction. File 2009 taxes Excess expenses. File 2009 taxes   If your expenses are more than your reimbursement, you can deduct your excess expenses. File 2009 taxes This is discussed later, under Deducting Business Expenses . File 2009 taxes Allocating your reimbursements for meals. File 2009 taxes   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. File 2009 taxes 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. File 2009 taxes Make the allocation as follows. File 2009 taxes Divide your meal expenses by your total expenses. File 2009 taxes Multiply your total reimbursement by the result from (1). File 2009 taxes This is the allocated reimbursement for your meal expenses. File 2009 taxes Subtract the amount figured in (2) from your total reimbursement. File 2009 taxes The difference is the allocated reimbursement for your other expenses of qualifying work-related education. File 2009 taxes Example. File 2009 taxes Your employer paid you an expense allowance of $2,000 under an accountable plan. File 2009 taxes The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. File 2009 taxes There was no indication of how much of the reimbursement was for each type of expense. File 2009 taxes Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). File 2009 taxes Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. File 2009 taxes   1. File 2009 taxes $425 meal expenses  $2,500 total expenses = . File 2009 taxes 17   2. File 2009 taxes $2,000 (reimbursement)×. File 2009 taxes 17     =$340 (allocated reimbursement for meal expenses)   3. File 2009 taxes $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). File 2009 taxes After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). File 2009 taxes 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. File 2009 taxes You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. File 2009 taxes This is discussed later under Deducting Business Expenses . File 2009 taxes An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. File 2009 taxes Reimbursements for nondeductible expenses. File 2009 taxes   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. File 2009 taxes You must include them in your income. File 2009 taxes 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. File 2009 taxes   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. File 2009 taxes Deducting Business Expenses Self-employed persons and employees report their business expenses differently. File 2009 taxes The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. File 2009 taxes 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)). File 2009 taxes 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. File 2009 taxes See the instructions for the form you file for information on how to complete it. File 2009 taxes 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. File 2009 taxes If either (1) or (2) applies, you can deduct the total qualifying cost. File 2009 taxes If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. File 2009 taxes 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. File 2009 taxes (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. File 2009 taxes ) 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. File 2009 taxes Form 2106 or 2106-EZ. File 2009 taxes   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. File 2009 taxes Form not required. File 2009 taxes   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. File 2009 taxes   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. File 2009 taxes (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. File 2009 taxes ) Using Form 2106-EZ. File 2009 taxes   This form is shorter and easier to use than Form 2106. File 2009 taxes 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. File 2009 taxes   If you do not meet both of these requirements, use Form 2106. File 2009 taxes 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. File 2009 taxes 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. File 2009 taxes 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. File 2009 taxes You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . File 2009 taxes For more information on qualified performing artists, see chapter 6 of Publication 463. File 2009 taxes 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. File 2009 taxes They are not subject to the 2%-of-adjusted-gross-income limit. File 2009 taxes To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . File 2009 taxes For more information on impairment-related work expenses, see chapter 6 of Publication 463. File 2009 taxes Recordkeeping You must keep records as proof of any deduction claimed on your tax return. File 2009 taxes Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. File 2009 taxes 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. File 2009 taxes 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. File 2009 taxes Examples of records to keep. File 2009 taxes   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. File 2009 taxes You should keep adequate records or have sufficient evidence that will support your expenses. File 2009 taxes Estimates or approximations do not qualify as proof of an expense. File 2009 taxes Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. File 2009 taxes , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. File 2009 taxes 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. File 2009 taxes 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. File 2009 taxes Complete information about any scholarship or fellowship grants, including amounts you received during the year. File 2009 taxes Illustrated Example Victor Jones teaches math at a private high school in North Carolina. File 2009 taxes He was selected to attend a 3-week math seminar at a university in California. File 2009 taxes The seminar will improve his skills in his current job and is qualifying work-related education. File 2009 taxes 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. File 2009 taxes Victor will file Form 1040. File 2009 taxes 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. File 2009 taxes He shows his expenses for the seminar in Part I of the form. File 2009 taxes He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. File 2009 taxes He enters $400 on line 4 for his tuition and books. File 2009 taxes On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. File 2009 taxes He multiplies that amount by 50% and enters the result, $263, on line 5. File 2009 taxes On line 6, Victor totals the amounts from lines 3 through 5. File 2009 taxes He carries the total, $2,313, to Schedule A (Form 1040), line 21. File 2009 taxes Since he does not claim any vehicle expenses, Victor leaves Part II blank. File 2009 taxes His filled-in form is shown on the next page. File 2009 taxes This image is too large to be displayed in the current screen. File 2009 taxes Please click the link to view the image. File 2009 taxes Form 2106-EZ for V. File 2009 taxes Jones Prev  Up  Next   Home   More Online Publications