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Form 1040x Instructions

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Form 1040x Instructions

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

The Election Assistance Commission develops voluntary voting guidelines and provides information on administering elections. The Commission also certifies voting systems and audits funds from the Help America Vote Act of 2002.

Contact the Agency or Department

Website: U.S. Election Assistance Commission (EAC)

Address: 1201 New York Avenue, N.W.,
Suite 300

Washington, DC 20005

Phone Number: (202) 566-3100

Toll-free: (866) 747-1471

The Form 1040x Instructions

Form 1040x instructions Publication 514 - Additional Material Prev  Up  Next   Home   More Online Publications