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File 2011 Tax Return Free

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File 2011 Tax Return Free

File 2011 tax return free 27. File 2011 tax return free   Tax Benefits for Work-Related Education Table of Contents What's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. File 2011 tax return free Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping What's New Standard mileage rate. File 2011 tax return free  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013, through December 31, 2013, is 56½ cents per mile. File 2011 tax return free For more information, see Transportation Expenses under What Expenses Can Be Deducted. File 2011 tax return free Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. File 2011 tax return free To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040) if you are an employee, File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education . File 2011 tax return free 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 2011 tax return free 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 2011 tax return free See chapter 28. File 2011 tax return free If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. File 2011 tax return free Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits (see chapter 35). File 2011 tax return free You may qualify for these other benefits even if you do not meet the requirements listed earlier. File 2011 tax return free Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. File 2011 tax return free Generally, you may claim any number of benefits as long as you use different expenses to figure each one. File 2011 tax return free When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that give you the lowest tax liability. File 2011 tax return free Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 970 Tax Benefits for Education Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Schedule A (Form 1040) Itemized Deductions Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. File 2011 tax return free This is education that meets at least one of the following two tests. File 2011 tax return free The education is required by your employer or the law to keep your present salary, status, or job. File 2011 tax return free The required education must serve a bona fide business purpose of your employer. File 2011 tax return free The education maintains or improves skills needed in your present work. File 2011 tax return free 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 2011 tax return free You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. File 2011 tax return free Use Figure 27-A, later, as a quick check to see if your education qualifies. File 2011 tax return free 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 2011 tax return free This additional education is qualifying work-related education if all three of the following requirements are met. File 2011 tax return free 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 2011 tax return free 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 2011 tax return free See Education To Maintain or Improve Skills , later. File 2011 tax return free Example. File 2011 tax return free You are a teacher who has satisfied the minimum requirements for teaching. File 2011 tax return free Your employer requires you to take an additional college course each year to keep your teaching job. File 2011 tax return free 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 2011 tax return free 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 2011 tax return free This could include refresher courses, courses on current developments, and academic or vocational courses. File 2011 tax return free Example. File 2011 tax return free You repair televisions, radios, and stereo systems for XYZ Store. File 2011 tax return free To keep up with the latest changes, you take special courses in radio and stereo service. File 2011 tax return free These courses maintain and improve skills required in your work. File 2011 tax return free Maintaining skills vs. File 2011 tax return free qualifying for new job. File 2011 tax return free   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 2011 tax return free Education during temporary absence. File 2011 tax return free   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 2011 tax return free 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 2011 tax return free Example. File 2011 tax return free You quit your biology research job to become a full-time biology graduate student for one year. File 2011 tax return free 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 2011 tax return free Education during indefinite absence. File 2011 tax return free   If you stop work for more than a year, your absence from your job is considered indefinite. File 2011 tax return free 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 2011 tax return free Therefore, it is not qualifying work-related education. File 2011 tax return free 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 2011 tax return free The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. File 2011 tax return free 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 2011 tax return free 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 2011 tax return free You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. File 2011 tax return free Example 1. File 2011 tax return free You are a full-time engineering student. File 2011 tax return free 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 2011 tax return free 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 2011 tax return free The education is not qualifying work-related education. File 2011 tax return free Example 2. File 2011 tax return free You are an accountant and you have met the minimum educational requirements of your employer. File 2011 tax return free Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. File 2011 tax return free 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 2011 tax return free Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. File 2011 tax return free The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. File 2011 tax return free If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. File 2011 tax return free 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 2011 tax return free You generally will be considered a faculty member when one or more of the following occurs. File 2011 tax return free You have tenure. File 2011 tax return free Your years of service count toward obtaining tenure. File 2011 tax return free You have a vote in faculty decisions. File 2011 tax return free Your school makes contributions for you to a retirement plan other than social security or a similar program. File 2011 tax return free Example 1. File 2011 tax return free The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. File 2011 tax return free In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. File 2011 tax return free 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 2011 tax return free However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. File 2011 tax return free 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 2011 tax return free If you have all the required education except the fifth year, you have met the minimum educational requirements. File 2011 tax return free 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 2011 tax return free Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. File 2011 tax return free Figure 27-A. File 2011 tax return free Does Your Work-Related Education Qualify?" Example 2. File 2011 tax return free Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. File 2011 tax return free The additional four education courses can be qualifying work-related education. File 2011 tax return free Although you do not have all the required courses, you have already met the minimum educational requirements. File 2011 tax return free Example 3. File 2011 tax return free Assume the same facts as in Example 1 except that you are hired with only 3 years of college. File 2011 tax return free The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. File 2011 tax return free They are needed to meet the minimum educational requirements for employment as a teacher. File 2011 tax return free Example 4. File 2011 tax return free You have a bachelor's degree and you work as a temporary instructor at a university. File 2011 tax return free At the same time, you take graduate courses toward an advanced degree. File 2011 tax return free The rules of the university state that you can become a faculty member only if you get a graduate degree. File 2011 tax return free Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. File 2011 tax return free You have not met the minimum educational requirements to qualify you as a faculty member. File 2011 tax return free The graduate courses are not qualifying work-related education. File 2011 tax return free Certification in a new state. File 2011 tax return free   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 2011 tax return free This is true even if you must get additional education to be certified in another state. File 2011 tax return free Any additional education you need is qualifying work-related education. File 2011 tax return free You have already met the minimum requirements for teaching. File 2011 tax return free Teaching in another state is not a new trade or business. File 2011 tax return free Example. File 2011 tax return free You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. File 2011 tax return free You move to State B and are promptly hired as a teacher. File 2011 tax return free You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. File 2011 tax return free 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 2011 tax return free 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 2011 tax return free This is true even if you do not plan to enter that trade or business. File 2011 tax return free 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 2011 tax return free Example 1. File 2011 tax return free You are an accountant. File 2011 tax return free Your employer requires you to get a law degree at your own expense. File 2011 tax return free You register at a law school for the regular curriculum that leads to a law degree. File 2011 tax return free 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 2011 tax return free Example 2. File 2011 tax return free You are a general practitioner of medicine. File 2011 tax return free You take a 2-week course to review developments in several specialized fields of medicine. File 2011 tax return free The course does not qualify you for a new profession. File 2011 tax return free It is qualifying work-related education because it maintains or improves skills required in your present profession. File 2011 tax return free Example 3. File 2011 tax return free While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. File 2011 tax return free The program will lead to qualifying you to practice psychoanalysis. File 2011 tax return free The psychoanalytic training does not qualify you for a new profession. File 2011 tax return free It is qualifying work-related education because it maintains or improves skills required in your present profession. File 2011 tax return free 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 2011 tax return free They are part of a program of study that can qualify you for a new profession. File 2011 tax return free Teaching and Related Duties All teaching and related duties are considered the same general kind of work. File 2011 tax return free A change in duties in any of the following ways is not considered a change to a new business. File 2011 tax return free Elementary school teacher to secondary school teacher. File 2011 tax return free Teacher of one subject, such as biology, to teacher of another subject, such as art. File 2011 tax return free Classroom teacher to guidance counselor. File 2011 tax return free Classroom teacher to school administrator. File 2011 tax return free 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 2011 tax return free If you are not self-employed, you can deduct business expenses only if you itemize your deductions. File 2011 tax return free You cannot deduct expenses related to tax-exempt and excluded income. File 2011 tax return free Deductible expenses. File 2011 tax return free   The following education expenses can be deducted. File 2011 tax return free Tuition, books, supplies, lab fees, and similar items. File 2011 tax return free Certain transportation and travel costs. File 2011 tax return free Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. File 2011 tax return free Nondeductible expenses. File 2011 tax return free   You cannot deduct personal or capital expenses. File 2011 tax return free For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. File 2011 tax return free This amount is a personal expense. File 2011 tax return free Unclaimed reimbursement. File 2011 tax return free   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 2011 tax return free Example. File 2011 tax return free Your employer agrees to pay your education expenses if you file a voucher showing your expenses. File 2011 tax return free You do not file a voucher, and you do not get reimbursed. File 2011 tax return free Because you did not file a voucher, you cannot deduct the expenses on your tax return. File 2011 tax return free Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. File 2011 tax return free 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 2011 tax return free Temporary basis. File 2011 tax return free   You go to school on a temporary basis if either of the following situations applies to you. File 2011 tax return free Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. File 2011 tax return free 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 2011 tax return free Your attendance is temporary up to the date you determine it will last more than 1 year. File 2011 tax return free Note. File 2011 tax return free If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. File 2011 tax return free Attendance not on a temporary basis. File 2011 tax return free   You do not go to school on a temporary basis if either of the following situations apply to you. File 2011 tax return free Your attendance at school is realistically expected to last more than 1 year. File 2011 tax return free It does not matter how long you actually attend. File 2011 tax return free 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 2011 tax return free Your attendance is not temporary after the date you determine it will last more than 1 year. File 2011 tax return free 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 2011 tax return free This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. File 2011 tax return free Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File 2011 tax return free Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. File 2011 tax return free Example 1. File 2011 tax return free You regularly work in a nearby town, and go directly from work to home. File 2011 tax return free You also attend school every work night for 3 months to take a course that improves your job skills. File 2011 tax return free 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 2011 tax return free This is true regardless of the distance traveled. File 2011 tax return free Example 2. File 2011 tax return free Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. File 2011 tax return free You can deduct your transportation expenses from your regular work site to school and then home. File 2011 tax return free Example 3. File 2011 tax return free Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. File 2011 tax return free Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. File 2011 tax return free Example 4. File 2011 tax return free Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. File 2011 tax return free Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. File 2011 tax return free If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. File 2011 tax return free 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 2011 tax return free Using your car. File 2011 tax return free   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 2011 tax return free The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. File 2011 tax return free Whichever method you use, you can also deduct parking fees and tolls. File 2011 tax return free See chapter 26 for information on deducting your actual expenses of using a car. File 2011 tax return free 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 2011 tax return free Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. File 2011 tax return free For more information, see chapter 26. File 2011 tax return free You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. File 2011 tax return free Mainly personal travel. File 2011 tax return free   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. File 2011 tax return free 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 2011 tax return free   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. File 2011 tax return free An important factor is the comparison of time spent on personal activities with time spent on educational activities. File 2011 tax return free 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 2011 tax return free Example 1. File 2011 tax return free John works in Newark, New Jersey. File 2011 tax return free He traveled to Chicago to take a deductible 1-week course at the request of his employer. File 2011 tax return free His main reason for going to Chicago was to take the course. File 2011 tax return free While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. File 2011 tax return free Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. File 2011 tax return free He cannot deduct his transportation expenses of going to Pleasantville. File 2011 tax return free He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. File 2011 tax return free Example 2. File 2011 tax return free Sue works in Boston. File 2011 tax return free She went to a university in Michigan to take a course for work. File 2011 tax return free The course is qualifying work-related education. File 2011 tax return free She took one course, which is one-fourth of a full course load of study. File 2011 tax return free She spent the rest of the time on personal activities. File 2011 tax return free Her reasons for taking the course in Michigan were all personal. File 2011 tax return free Sue's trip is mainly personal because three-fourths of her time is considered personal time. File 2011 tax return free She cannot deduct the cost of her round-trip train ticket to Michigan. File 2011 tax return free She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. File 2011 tax return free Example 3. File 2011 tax return free Dave works in Nashville and recently traveled to California to take a 2-week seminar. File 2011 tax return free The seminar is qualifying work-related education. File 2011 tax return free While there, he spent an extra 8 weeks on personal activities. File 2011 tax return free The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. File 2011 tax return free Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. File 2011 tax return free He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. File 2011 tax return free Cruises and conventions. File 2011 tax return free   Certain cruises and conventions offer seminars or courses as part of their itinerary. File 2011 tax return free Even if the seminars or courses are work-related, your deduction for travel may be limited. File 2011 tax return free This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. File 2011 tax return free   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 2011 tax return free 50% limit on meals. File 2011 tax return free   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. File 2011 tax return free You cannot have been reimbursed for the meals. File 2011 tax return free   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. File 2011 tax return free 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 2011 tax return free Example. File 2011 tax return free You are a French language teacher. File 2011 tax return free While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. File 2011 tax return free You chose your itinerary and most of your activities to improve your French language skills. File 2011 tax return free You cannot deduct your travel expenses as education expenses. File 2011 tax return free 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 2011 tax return free No Double Benefit Allowed You cannot do either of the following. File 2011 tax return free Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, the tuition and fees deduction (see chapter 35). File 2011 tax return free Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. File 2011 tax return free See Adjustments to Qualifying Work-Related Education Expenses , next. File 2011 tax return free 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 2011 tax return free You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. File 2011 tax return free For more information, see chapter 12 of Publication 970. File 2011 tax return free Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see chapter 1 of Publication 970), The tax-free part of Pell grants (see chapter 1 of Publication 970), The tax-free part of employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received for education assistance. File 2011 tax return free Amounts that do not reduce qualifying work-related education expenses. File 2011 tax return free   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 2011 tax return free   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 2011 tax return free Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. File 2011 tax return free There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. File 2011 tax return free You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. File 2011 tax return free For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. File 2011 tax return free Deducting Business Expenses Self-employed persons and employees report business expenses differently. File 2011 tax return free The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. File 2011 tax return free Self-Employed Persons If you are self-employed, report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C, C-EZ, or F). File 2011 tax return free If your educational expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. File 2011 tax return free See the instructions for the form you file for information on how to complete it. File 2011 tax return free 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 2011 tax return free If either (1) or (2) applies, you can deduct the total qualifying cost. File 2011 tax return free If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. File 2011 tax return free 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. File 2011 tax return free (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. File 2011 tax return free ) 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 2011 tax return free See chapter 28. File 2011 tax return free Form 2106 or 2106-EZ. File 2011 tax return free   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. File 2011 tax return free Form not required. File 2011 tax return free   Do not complete either Form 2106 or Form 2106-EZ if: If amounts included in box 1 of your Form W-2, are not considered reimbursements, and You are not claiming travel, transportation, meal, or entertainment expenses. File 2011 tax return free   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. File 2011 tax return free (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. File 2011 tax return free ) Using Form 2106-EZ. File 2011 tax return free   This form is shorter and easier to use than Form 2106. File 2011 tax return free 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 2011 tax return free   If you do not meet both of these requirements, use Form 2106. File 2011 tax return free 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 2011 tax return free Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. File 2011 tax return free You do not have to itemize your deductions on Schedule A (Form 1040), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. File 2011 tax return free 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 2011 tax return free For more information on qualified performing artists, see chapter 6 of Publication 463. File 2011 tax return free 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. File 2011 tax return free They are not subject to the 2%-of-adjusted-gross-income limit. File 2011 tax return free 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 2011 tax return free For more information on impairment-related work expenses, see chapter 6 of Publication 463. File 2011 tax return free Recordkeeping You must keep records as proof of any deduction claimed on your tax return. File 2011 tax return free Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. File 2011 tax return free For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. File 2011 tax return free Prev  Up  Next   Home   More Online Publications
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LP 64 (Letter 1731) Frequently Asked Questions (FAQs)

What is the notice telling me?

We are trying to locate a taxpayer and are requesting your assistance.

What do I have to do?

Provide us with information you have on the taxpayer's address, home and work telephone numbers, the name and address of known employer(s) or others who may know how we can locate the taxpayer, and any other information that might help us locate this person.

How much time do I have?

Please respond at your earliest convenience by mail using the enclosed envelope or by phone by calling the number shown at the top of the letter. Responses are requested within 10 days of the date on the letter. If you would like your name excluded from the list of persons we have contacted, please let us know that when you call.

Who should I contact?

Please respond by correspondence or call the number provided in the letter. The person who answers will be able to assist you.

Page Last Reviewed or Updated: 30-Jan-2014

The File 2011 Tax Return Free

File 2011 tax return free Publication 561 - Introductory Material Table of Contents IntroductionOrdering forms and publications. File 2011 tax return free Tax questions. File 2011 tax return free Useful Items - You may want to see: Introduction This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. File 2011 tax return free It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return. File 2011 tax return free This publication does not discuss how to figure the amount of your deduction for charitable contributions or written records and substantiation required. File 2011 tax return free See Publication 526, Charitable Contributions, for this information. File 2011 tax return free Comments and suggestions. File 2011 tax return free   We welcome your comments about this publication and your suggestions for future editions. File 2011 tax return free   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File 2011 tax return free NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. File 2011 tax return free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2011 tax return free   You can email us at *taxforms@irs. File 2011 tax return free gov. File 2011 tax return free (The asterisk must be included in the address. File 2011 tax return free ) Please put “Publications Comment” on the subject line. File 2011 tax return free Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2011 tax return free Ordering forms and publications. File 2011 tax return free   Visit www. File 2011 tax return free irs. File 2011 tax return free gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. File 2011 tax return free National Distribution Center P. File 2011 tax return free O. File 2011 tax return free Box 8903 Bloomington, IL 61702-8903 Tax questions. File 2011 tax return free   If you have a tax question, visit www. File 2011 tax return free irs. File 2011 tax return free gov or call 1-800-829-1040. File 2011 tax return free We cannot answer tax questions sent to either of the above addresses. File 2011 tax return free Useful Items - You may want to see: Publication 526 Charitable Contributions Form (and Instructions) 8282Donee Information Return 8283Noncash Charitable Contributions 8283-VPayment Voucher for Filing Fee Under Section 170(f)(13) See How To Get Tax Help, near the end of this publication, for information about getting these publications and forms. File 2011 tax return free Prev  Up  Next   Home   More Online Publications