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Free Turbotax 2010 Deluxe

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Free Turbotax 2010 Deluxe

Free turbotax 2010 deluxe Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Free turbotax 2010 deluxe General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Free turbotax 2010 deluxe S. Free turbotax 2010 deluxe Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Free turbotax 2010 deluxe S. Free turbotax 2010 deluxe Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Free turbotax 2010 deluxe Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Free turbotax 2010 deluxe S. Free turbotax 2010 deluxe Individual Income Tax Return Sch. Free turbotax 2010 deluxe A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Free turbotax 2010 deluxe C Profit or Loss From Business Sch. Free turbotax 2010 deluxe C-EZ Net Profit From Business Sch. Free turbotax 2010 deluxe D Capital Gains and Losses Sch. Free turbotax 2010 deluxe E Supplemental Income and Loss Sch. Free turbotax 2010 deluxe F Profit or Loss From Farming Sch. Free turbotax 2010 deluxe H Household Employment Taxes Sch. Free turbotax 2010 deluxe J Income Averaging for Farmers and Fishermen Sch. Free turbotax 2010 deluxe R Credit for the Elderly or the Disabled Sch. Free turbotax 2010 deluxe SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Free turbotax 2010 deluxe S. Free turbotax 2010 deluxe Individual Income Tax Return 1065 U. Free turbotax 2010 deluxe S. Free turbotax 2010 deluxe Return of Partnership Income Sch. Free turbotax 2010 deluxe D Capital Gains and Losses Sch. Free turbotax 2010 deluxe K-1 Partner's Share of Income, Deductions, Credits, etc. Free turbotax 2010 deluxe 1120 U. Free turbotax 2010 deluxe S. Free turbotax 2010 deluxe Corporation Income Tax Return Sch. Free turbotax 2010 deluxe D Capital Gains and Losses 1120S U. Free turbotax 2010 deluxe S. Free turbotax 2010 deluxe Income Tax Return for an S Corporation Sch. Free turbotax 2010 deluxe D Capital Gains and Losses and Built-In Gains Sch. Free turbotax 2010 deluxe K-1 Shareholder's Share of Income, Deductions, Credits, etc. Free turbotax 2010 deluxe 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Free turbotax 2010 deluxe S. Free turbotax 2010 deluxe Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Isaac in Louisiana

LA/MS-2012-15, Sept. 5, 2012

Updated 10/22/12 to include Pointe Coupee and West Baton Rouge parishes

Updated 10/3/12 to include Allen, Morehouse and St. Martin parishes

Updated 9/17/12 to include East Baton Rouge, East Feliciana and West Feliciana parishes.

Updated 9/10/12 to include Assumption, Iberville, St. Helena, St. James, St. Mary, Tangipahoa, Terrebonne, and Washington parishes.

NEW ORLEANS — Victims of Hurricane Isaac that began on Aug. 26, 2012 in parts of Louisiana may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Louisiana will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the parishes of Allen, Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Morehouse, Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Martin, St. Mary,  St. Tammany,  Tangipahoa, Terrebonne, Washington,  West Baton Rouge and West Feliciana a federal disaster area. Individuals who reside or have a business in these parishes may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Jan. 11, 2013, have been postponed to Jan. 11, 2013. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 10, as long as the deposits are made by Sept. 10, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The parishes listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and is entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Jan. 11, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Jan. 11, 2013.

The IRS also gives affected taxpayers until Jan. 11, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Jan. 11, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 10 provided the taxpayer makes these deposits by Sept. 10.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year's return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year's return should put the Disaster Designation “LOUISIANA/HURRICANE ISAAC” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, IRS.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 18-Sep-2013

The Free Turbotax 2010 Deluxe

Free turbotax 2010 deluxe 27. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe  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. Free turbotax 2010 deluxe For more information, see Transportation Expenses under What Expenses Can Be Deducted. Free turbotax 2010 deluxe Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Free turbotax 2010 deluxe 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 . Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe See chapter 28. Free turbotax 2010 deluxe If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Free turbotax 2010 deluxe 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). Free turbotax 2010 deluxe You may qualify for these other benefits even if you do not meet the requirements listed earlier. Free turbotax 2010 deluxe Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. Free turbotax 2010 deluxe Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe This is education that meets at least one of the following two tests. Free turbotax 2010 deluxe The education is required by your employer or the law to keep your present salary, status, or job. Free turbotax 2010 deluxe The required education must serve a bona fide business purpose of your employer. Free turbotax 2010 deluxe The education maintains or improves skills needed in your present work. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Free turbotax 2010 deluxe Use Figure 27-A, later, as a quick check to see if your education qualifies. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe This additional education is qualifying work-related education if all three of the following requirements are met. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe See Education To Maintain or Improve Skills , later. Free turbotax 2010 deluxe Example. Free turbotax 2010 deluxe You are a teacher who has satisfied the minimum requirements for teaching. Free turbotax 2010 deluxe Your employer requires you to take an additional college course each year to keep your teaching job. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe This could include refresher courses, courses on current developments, and academic or vocational courses. Free turbotax 2010 deluxe Example. Free turbotax 2010 deluxe You repair televisions, radios, and stereo systems for XYZ Store. Free turbotax 2010 deluxe To keep up with the latest changes, you take special courses in radio and stereo service. Free turbotax 2010 deluxe These courses maintain and improve skills required in your work. Free turbotax 2010 deluxe Maintaining skills vs. Free turbotax 2010 deluxe qualifying for new job. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe Education during temporary absence. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Free turbotax 2010 deluxe Example. Free turbotax 2010 deluxe You quit your biology research job to become a full-time biology graduate student for one year. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Education during indefinite absence. Free turbotax 2010 deluxe   If you stop work for more than a year, your absence from your job is considered indefinite. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Therefore, it is not qualifying work-related education. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Free turbotax 2010 deluxe Example 1. Free turbotax 2010 deluxe You are a full-time engineering student. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe The education is not qualifying work-related education. Free turbotax 2010 deluxe Example 2. Free turbotax 2010 deluxe You are an accountant and you have met the minimum educational requirements of your employer. Free turbotax 2010 deluxe Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Free turbotax 2010 deluxe The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Free turbotax 2010 deluxe If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe You generally will be considered a faculty member when one or more of the following occurs. Free turbotax 2010 deluxe You have tenure. Free turbotax 2010 deluxe Your years of service count toward obtaining tenure. Free turbotax 2010 deluxe You have a vote in faculty decisions. Free turbotax 2010 deluxe Your school makes contributions for you to a retirement plan other than social security or a similar program. Free turbotax 2010 deluxe Example 1. Free turbotax 2010 deluxe The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Free turbotax 2010 deluxe In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe If you have all the required education except the fifth year, you have met the minimum educational requirements. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. Free turbotax 2010 deluxe Figure 27-A. Free turbotax 2010 deluxe Does Your Work-Related Education Qualify?" Example 2. Free turbotax 2010 deluxe Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Free turbotax 2010 deluxe The additional four education courses can be qualifying work-related education. Free turbotax 2010 deluxe Although you do not have all the required courses, you have already met the minimum educational requirements. Free turbotax 2010 deluxe Example 3. Free turbotax 2010 deluxe Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Free turbotax 2010 deluxe The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Free turbotax 2010 deluxe They are needed to meet the minimum educational requirements for employment as a teacher. Free turbotax 2010 deluxe Example 4. Free turbotax 2010 deluxe You have a bachelor's degree and you work as a temporary instructor at a university. Free turbotax 2010 deluxe At the same time, you take graduate courses toward an advanced degree. Free turbotax 2010 deluxe The rules of the university state that you can become a faculty member only if you get a graduate degree. Free turbotax 2010 deluxe Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Free turbotax 2010 deluxe You have not met the minimum educational requirements to qualify you as a faculty member. Free turbotax 2010 deluxe The graduate courses are not qualifying work-related education. Free turbotax 2010 deluxe Certification in a new state. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe This is true even if you must get additional education to be certified in another state. Free turbotax 2010 deluxe Any additional education you need is qualifying work-related education. Free turbotax 2010 deluxe You have already met the minimum requirements for teaching. Free turbotax 2010 deluxe Teaching in another state is not a new trade or business. Free turbotax 2010 deluxe Example. Free turbotax 2010 deluxe You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Free turbotax 2010 deluxe You move to State B and are promptly hired as a teacher. Free turbotax 2010 deluxe You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe This is true even if you do not plan to enter that trade or business. Free turbotax 2010 deluxe If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Free turbotax 2010 deluxe Example 1. Free turbotax 2010 deluxe You are an accountant. Free turbotax 2010 deluxe Your employer requires you to get a law degree at your own expense. Free turbotax 2010 deluxe You register at a law school for the regular curriculum that leads to a law degree. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Example 2. Free turbotax 2010 deluxe You are a general practitioner of medicine. Free turbotax 2010 deluxe You take a 2-week course to review developments in several specialized fields of medicine. Free turbotax 2010 deluxe The course does not qualify you for a new profession. Free turbotax 2010 deluxe It is qualifying work-related education because it maintains or improves skills required in your present profession. Free turbotax 2010 deluxe Example 3. Free turbotax 2010 deluxe While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Free turbotax 2010 deluxe The program will lead to qualifying you to practice psychoanalysis. Free turbotax 2010 deluxe The psychoanalytic training does not qualify you for a new profession. Free turbotax 2010 deluxe It is qualifying work-related education because it maintains or improves skills required in your present profession. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe They are part of a program of study that can qualify you for a new profession. Free turbotax 2010 deluxe Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Free turbotax 2010 deluxe A change in duties in any of the following ways is not considered a change to a new business. Free turbotax 2010 deluxe Elementary school teacher to secondary school teacher. Free turbotax 2010 deluxe Teacher of one subject, such as biology, to teacher of another subject, such as art. Free turbotax 2010 deluxe Classroom teacher to guidance counselor. Free turbotax 2010 deluxe Classroom teacher to school administrator. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Free turbotax 2010 deluxe You cannot deduct expenses related to tax-exempt and excluded income. Free turbotax 2010 deluxe Deductible expenses. Free turbotax 2010 deluxe   The following education expenses can be deducted. Free turbotax 2010 deluxe Tuition, books, supplies, lab fees, and similar items. Free turbotax 2010 deluxe Certain transportation and travel costs. Free turbotax 2010 deluxe Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Free turbotax 2010 deluxe Nondeductible expenses. Free turbotax 2010 deluxe   You cannot deduct personal or capital expenses. Free turbotax 2010 deluxe For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Free turbotax 2010 deluxe This amount is a personal expense. Free turbotax 2010 deluxe Unclaimed reimbursement. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe Example. Free turbotax 2010 deluxe Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Free turbotax 2010 deluxe You do not file a voucher, and you do not get reimbursed. Free turbotax 2010 deluxe Because you did not file a voucher, you cannot deduct the expenses on your tax return. Free turbotax 2010 deluxe Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Temporary basis. Free turbotax 2010 deluxe   You go to school on a temporary basis if either of the following situations applies to you. Free turbotax 2010 deluxe Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Your attendance is temporary up to the date you determine it will last more than 1 year. Free turbotax 2010 deluxe Note. Free turbotax 2010 deluxe If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. Free turbotax 2010 deluxe Attendance not on a temporary basis. Free turbotax 2010 deluxe   You do not go to school on a temporary basis if either of the following situations apply to you. Free turbotax 2010 deluxe Your attendance at school is realistically expected to last more than 1 year. Free turbotax 2010 deluxe It does not matter how long you actually attend. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Your attendance is not temporary after the date you determine it will last more than 1 year. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Free turbotax 2010 deluxe Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Free turbotax 2010 deluxe Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Free turbotax 2010 deluxe Example 1. Free turbotax 2010 deluxe You regularly work in a nearby town, and go directly from work to home. Free turbotax 2010 deluxe You also attend school every work night for 3 months to take a course that improves your job skills. Free turbotax 2010 deluxe Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Free turbotax 2010 deluxe This is true regardless of the distance traveled. Free turbotax 2010 deluxe Example 2. Free turbotax 2010 deluxe Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Free turbotax 2010 deluxe You can deduct your transportation expenses from your regular work site to school and then home. Free turbotax 2010 deluxe Example 3. Free turbotax 2010 deluxe Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Free turbotax 2010 deluxe Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Free turbotax 2010 deluxe Example 4. Free turbotax 2010 deluxe Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Free turbotax 2010 deluxe Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Free turbotax 2010 deluxe If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Using your car. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. Free turbotax 2010 deluxe Whichever method you use, you can also deduct parking fees and tolls. Free turbotax 2010 deluxe See chapter 26 for information on deducting your actual expenses of using a car. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Free turbotax 2010 deluxe For more information, see chapter 26. Free turbotax 2010 deluxe You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. Free turbotax 2010 deluxe Mainly personal travel. Free turbotax 2010 deluxe   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Free turbotax 2010 deluxe You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Free turbotax 2010 deluxe   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Free turbotax 2010 deluxe An important factor is the comparison of time spent on personal activities with time spent on educational activities. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Example 1. Free turbotax 2010 deluxe John works in Newark, New Jersey. Free turbotax 2010 deluxe He traveled to Chicago to take a deductible 1-week course at the request of his employer. Free turbotax 2010 deluxe His main reason for going to Chicago was to take the course. Free turbotax 2010 deluxe While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Free turbotax 2010 deluxe Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Free turbotax 2010 deluxe He cannot deduct his transportation expenses of going to Pleasantville. Free turbotax 2010 deluxe He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Free turbotax 2010 deluxe Example 2. Free turbotax 2010 deluxe Sue works in Boston. Free turbotax 2010 deluxe She went to a university in Michigan to take a course for work. Free turbotax 2010 deluxe The course is qualifying work-related education. Free turbotax 2010 deluxe She took one course, which is one-fourth of a full course load of study. Free turbotax 2010 deluxe She spent the rest of the time on personal activities. Free turbotax 2010 deluxe Her reasons for taking the course in Michigan were all personal. Free turbotax 2010 deluxe Sue's trip is mainly personal because three-fourths of her time is considered personal time. Free turbotax 2010 deluxe She cannot deduct the cost of her round-trip train ticket to Michigan. Free turbotax 2010 deluxe She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Free turbotax 2010 deluxe Example 3. Free turbotax 2010 deluxe Dave works in Nashville and recently traveled to California to take a 2-week seminar. Free turbotax 2010 deluxe The seminar is qualifying work-related education. Free turbotax 2010 deluxe While there, he spent an extra 8 weeks on personal activities. Free turbotax 2010 deluxe The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Free turbotax 2010 deluxe Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Free turbotax 2010 deluxe He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Free turbotax 2010 deluxe Cruises and conventions. Free turbotax 2010 deluxe   Certain cruises and conventions offer seminars or courses as part of their itinerary. Free turbotax 2010 deluxe Even if the seminars or courses are work-related, your deduction for travel may be limited. Free turbotax 2010 deluxe This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe 50% limit on meals. Free turbotax 2010 deluxe   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Free turbotax 2010 deluxe You cannot have been reimbursed for the meals. Free turbotax 2010 deluxe   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Example. Free turbotax 2010 deluxe You are a French language teacher. Free turbotax 2010 deluxe While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Free turbotax 2010 deluxe You chose your itinerary and most of your activities to improve your French language skills. Free turbotax 2010 deluxe You cannot deduct your travel expenses as education expenses. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe No Double Benefit Allowed You cannot do either of the following. Free turbotax 2010 deluxe 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). Free turbotax 2010 deluxe Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Free turbotax 2010 deluxe See Adjustments to Qualifying Work-Related Education Expenses , next. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Free turbotax 2010 deluxe For more information, see chapter 12 of Publication 970. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Amounts that do not reduce qualifying work-related education expenses. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Free turbotax 2010 deluxe There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Free turbotax 2010 deluxe You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Free turbotax 2010 deluxe For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. Free turbotax 2010 deluxe Deducting Business Expenses Self-employed persons and employees report business expenses differently. Free turbotax 2010 deluxe The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Free turbotax 2010 deluxe 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). Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe See the instructions for the form you file for information on how to complete it. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe If either (1) or (2) applies, you can deduct the total qualifying cost. Free turbotax 2010 deluxe If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Free turbotax 2010 deluxe ) 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. Free turbotax 2010 deluxe See chapter 28. Free turbotax 2010 deluxe Form 2106 or 2106-EZ. Free turbotax 2010 deluxe   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. Free turbotax 2010 deluxe Form not required. Free turbotax 2010 deluxe   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. Free turbotax 2010 deluxe   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. Free turbotax 2010 deluxe (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Free turbotax 2010 deluxe ) Using Form 2106-EZ. Free turbotax 2010 deluxe   This form is shorter and easier to use than Form 2106. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe   If you do not meet both of these requirements, use Form 2106. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . Free turbotax 2010 deluxe For more information on qualified performing artists, see chapter 6 of Publication 463. Free turbotax 2010 deluxe 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. Free turbotax 2010 deluxe They are not subject to the 2%-of-adjusted-gross-income limit. Free turbotax 2010 deluxe To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Free turbotax 2010 deluxe For more information on impairment-related work expenses, see chapter 6 of Publication 463. Free turbotax 2010 deluxe Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Free turbotax 2010 deluxe Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Free turbotax 2010 deluxe For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. Free turbotax 2010 deluxe Prev  Up  Next   Home   More Online Publications