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Freefile

Freefile Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. Freefile Form 2106, Hours of service limits. Freefile 50% limit on meals, 50% limit on meals. Freefile A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. Freefile Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. Freefile Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. Freefile Expenses, 3 - Advertising expenses. Freefile Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. Freefile Airline clubs, Club dues and membership fees. Freefile Allocating costs, Separating costs. Freefile , Separating costs. Freefile , Allocating between business and nonbusiness. Freefile , Allocating total cost. Freefile Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. Freefile Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. Freefile B Basis of car, Basis. Freefile (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. Freefile Box seats at entertainment events, Skyboxes and other private luxury boxes. Freefile Business travel, Trip Primarily for Business Outside U. Freefile S. Freefile , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. Freefile More-than-50%-use test. Freefile , More-than-50%-use test. Freefile Qualified business use, Qualified business use. Freefile C Canceled checks As evidence of business expenses, Canceled check. Freefile Car expenses, Car Expenses, Reporting inclusion amounts. Freefile Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. Freefile Business and personal use, Business and personal use. Freefile Combining expenses, Car expenses. Freefile Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Freefile Form 2106, Car expenses. Freefile Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Freefile Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. Freefile Traffic tickets, Fines and collateral. Freefile Car pools, Car pools. Freefile Car rentals, Reporting inclusion amounts. Freefile Form 2106, Car rentals. Freefile Car, defined, Car defined. Freefile Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. Freefile Casualty and theft losses Cars, Casualty and theft losses. Freefile Depreciation, Casualty or theft. Freefile Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. Freefile Sports events to benefit, 5 - Charitable sports event. Freefile Club dues, Club dues and membership fees. Freefile Commuting expenses, Commuting expenses. Freefile Conventions, Conventions, Meetings at conventions. Freefile Country clubs, Club dues and membership fees. Freefile Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. Freefile Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. Freefile (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. Freefile Basis, Basis. Freefile Sales taxes, Sales taxes. Freefile Unrecovered basis, How to treat unrecovered basis. Freefile Casualty or theft, effect, Casualty or theft. Freefile Deduction, Depreciation and section 179 deductions. Freefile , Depreciation deduction for the year of disposition. Freefile Excess depreciation, Excess depreciation. Freefile Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Freefile Trade-in, effect, Car trade-in. Freefile , Trade-in. Freefile Trucks and vans, Trucks and vans. Freefile Depreciation of Car Section 179 deduction, Section 179 deduction. Freefile Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. Freefile E Employer-provided vehicles, Employer-provided vehicle. Freefile Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. Freefile , Gift or entertainment. Freefile 50% limit, Directly before or after business discussion. Freefile Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. Freefile Summary (Table 2-1), Exception for events that benefit charitable organizations. Freefile Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. Freefile Form 2106, Meal and entertainment expenses. Freefile Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. Freefile Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. Freefile , Lavish or extravagant expenses. Freefile F Fair market value of car, Fair market value. Freefile Farmers Form 1040, Schedule F, Self-employed. Freefile Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. Freefile Federal rate for per diem, Standard Meal Allowance, The federal rate. Freefile Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. Freefile Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Freefile Form 1040, Schedule C, Self-employed. Freefile Form 1040, Schedule F, Self-employed. Freefile Form 2106, How to choose. Freefile , Employees. Freefile , Full value included in your income. Freefile , Reporting your expenses under a nonaccountable plan. Freefile , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. Freefile Form 4562, Self-employed. Freefile Form 4797, Excess depreciation. Freefile Form W-2 Employer-provided vehicles, Value reported on Form W-2. Freefile Reimbursement of personal expenses, Reimbursement for personal expenses. Freefile Statutory employees, Statutory employees. Freefile Free tax services, Free help with your tax return. Freefile G Gifts, Gift or entertainment. Freefile , Gifts $25 limit, $25 limit. Freefile Combining for recordkeeping purposes, Gift expenses. Freefile Reporting requirements, Gifts. Freefile Golf clubs, Club dues and membership fees. Freefile H Hauling tools, Hauling tools or instruments. Freefile Help (see Tax help) High-low method Introduction, High-low method. Freefile Transition rules, High-low method. Freefile High-low rate method, High-low rate. Freefile Home office, Office in the home. Freefile Hotel clubs, Club dues and membership fees. Freefile I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. Freefile Gifts, Incidental costs. Freefile No meals, incidentals only, Incidental-expenses-only method. Freefile Income-producing property, Income-producing property. Freefile Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. Freefile indefinite assignment. Freefile Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. Freefile Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. Freefile , Lavish or extravagant expenses. Freefile Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Freefile Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. Freefile Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). Freefile 2011 chart (Table 4-1), Table 4-1. Freefile 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Freefile ) Main place of business or work, Main place of business or work. Freefile Married taxpayers Performing artists, Special rules for married persons. Freefile Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. Freefile Major cities with higher allowances, Amount of standard meal allowance. Freefile Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Freefile , The standard meal allowance. Freefile Meals, entertainment-related, A meal as a form of entertainment. Freefile Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Freefile 2011 chart (Table 4-1), Table 4-1. Freefile 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Freefile ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. Freefile Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. Freefile Part of trip outside U. Freefile S. Freefile , Part of Trip Outside the United States P Parking fees, Parking fees. Freefile , Parking fees and tolls. Freefile Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. Freefile Defined, Reimbursement, allowance, or advance. Freefile Federal rate for, The federal rate. Freefile Per diem rates High-cost localities, High-low method. Freefile High-low method, High-low method. Freefile Regular federal method, Regular federal per diem rate method. Freefile Standard rate for unlisted localities, High-low method. Freefile , Regular federal per diem rate method. Freefile Transition rules, High-low method. Freefile , Federal per diem rate method. Freefile Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. Freefile , Taxes paid on your car. Freefile Personal trips, Trip Primarily for Personal Reasons Outside U. Freefile S. Freefile , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. Freefile Probationary work period, Probationary work period. Freefile Proving business purpose, Proving business purpose. Freefile Public transportation Outside of U. Freefile S. Freefile travel, Public transportation. Freefile Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. Freefile Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. Freefile How to prove expenses (Table 5-1), Table 5-1. Freefile How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. Freefile Sampling to prove expenses, Sampling. Freefile Separating and combining expenses, Separating and Combining Expenses, If your return is examined. Freefile Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. Freefile Transition rules, Federal per diem rate method. Freefile Reimbursements, Less than full value included in your income. Freefile , Contractor does not adequately account. Freefile Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. Freefile Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Freefile Personal expenses, Reimbursement for personal expenses. Freefile Recordkeeping, Reimbursed for expenses. Freefile Reporting (Table 6-1), Table 6-1. Freefile Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. Freefile Reimbursements, Reimbursements, Contractor does not adequately account. Freefile Reservists Transportation expenses, Armed Forces reservists. Freefile Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. Freefile S Section 179 deduction Amended return, How to choose. Freefile Deduction, Section 179 Deduction Limits, Limits. Freefile Self-employed persons, 2 - Self-employed. Freefile Reporting requirements, Self-employed. Freefile Skyboxes, Skyboxes and other private luxury boxes. Freefile Spouse, expenses for, Travel expenses for another individual. Freefile , Expenses for spouses. Freefile Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Freefile , The standard meal allowance. Freefile Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. Freefile Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. Freefile Form 2106, Standard mileage rate. Freefile Statutory employees, Statutory employees. Freefile T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. Freefile Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. Freefile When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. Freefile 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Freefile ) Proving expenses (Table 5-1), Table 5-1. Freefile How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. Freefile Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. Freefile , Illustration of transportation expenses. Freefile Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Freefile Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. Freefile Tickets, Entertainment tickets. Freefile , Gift or entertainment. Freefile Season or series tickets, Season or series tickets. Freefile Traffic violations, Fines and collateral. Freefile Tools Hauling tools, Hauling tools or instruments. Freefile Trade association meetings, Trade association meetings. Freefile Trade-in of car, Car trade-in. Freefile , Trade-in. Freefile Traffic tickets, Fines and collateral. Freefile Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. Freefile High-low method, High-low method. Freefile Regular federal method, Federal per diem rate method. Freefile Transportation expenses, Transportation, Depreciation deduction for the year of disposition. Freefile Car expenses, Car Expenses, Reporting inclusion amounts. Freefile Deductible (Figure B), Gift or entertainment. Freefile , Illustration of transportation expenses. Freefile five or more cars, Five or more cars. Freefile Form 2106, Transportation expenses. Freefile Transportation workers, Special rate for transportation workers. Freefile , Individuals subject to hours of service limits. Freefile Travel advance, Reimbursement, allowance, or advance. Freefile , Travel advance. Freefile (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. Freefile Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. Freefile Travel Expenses You Can Deduct Defined, Travel expenses defined. Freefile Going home on days off, Going home on days off. Freefile In U. Freefile S. Freefile , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. Freefile S. Freefile , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. Freefile Transportation workers, Individuals subject to hours of service limits. Freefile Transportation workers' expenses, Special rate for transportation workers. Freefile Two places of work, Two places of work. Freefile U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. Freefile Unrecovered basis of car, How to treat unrecovered basis. Freefile V Volunteers, Volunteers. Freefile W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications
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IRS Outlines Filing and Payment Options for Taxpayers Affected by Hurricane Irene, Tropical Storm Lee and Texas Wildfires

Oct. 4, 2011

WASHINGTON –– The Internal Revenue Service today reminded taxpayers affected by Hurricane Irene, Tropical Storm Irene, Tropical Storm Lee and the Texas wildfires that they have until Oct. 31 to meet certain tax filing and payment obligations and announced that e-File and Free File would remain available to accept their returns.

E-file, which will close for all other taxpayers following the Oct. 17 extension filing deadline, will be open through the end of October to any taxpayer who lives or has a business in areas granted tax relief because of Hurricane Irene, Tropical Storm Irene, the Texas wildfires or Tropical Storm Lee in New York and Pennsylvania.

Special Instructions for e-Filers

The IRS encouraged any taxpayer who wants to include a payment with the tax return to e-File by Oct. 20.

Because of year-end programming changes, IRS e-File will not accept returns that include payments after Oct 20. E-file returns that include a payment after that date will be rejected, but the IRS offers other options for these taxpayers to still e-file but pay separately by using:

EFTPS (The Electronic Federal Tax Payment System)
credit or debit card
check or money order

These guidelines apply to e-File and Free File returns only. Payments accompanying paper returns are not affected.

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Page Last Reviewed or Updated: 21-Mar-2014

The Freefile

Freefile 12. Freefile   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Freefile Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. Freefile  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. Freefile 5 cents per mile. Freefile For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Freefile Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Freefile To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. Freefile What is the tax benefit of taking a business deduction for work-related education. Freefile   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. Freefile 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. Freefile An itemized deduction reduces the amount of your income subject to tax. Freefile   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Freefile This reduces the amount of your income subject to both income tax and self-employment tax. Freefile   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Freefile You may qualify for these other benefits even if you do not meet the requirements listed above. Freefile   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Freefile Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Freefile Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Freefile This is education that meets at least one of the following two tests. Freefile The education is required by your employer or the law to keep your present salary, status, or job. Freefile The required education must serve a bona fide business purpose of your employer. Freefile The education maintains or improves skills needed in your present work. Freefile 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. Freefile You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Freefile Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Freefile 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. Freefile This additional education is qualifying work-related education if all three of the following requirements are met. Freefile 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. Freefile 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. Freefile See Education To Maintain or Improve Skills , later. Freefile Example. Freefile You are a teacher who has satisfied the minimum requirements for teaching. Freefile Your employer requires you to take an additional college course each year to keep your teaching job. Freefile 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. Freefile This image is too large to be displayed in the current screen. Freefile Please click the link to view the image. Freefile Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. Freefile This could include refresher courses, courses on current developments, and academic or vocational courses. Freefile Example. Freefile You repair televisions, radios, and stereo systems for XYZ Store. Freefile To keep up with the latest changes, you take special courses in radio and stereo service. Freefile These courses maintain and improve skills required in your work. Freefile Maintaining skills vs. Freefile qualifying for new job. Freefile   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. Freefile Education during temporary absence. Freefile   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. Freefile Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Freefile Example. Freefile You quit your biology research job to become a full-time biology graduate student for 1 year. Freefile 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. Freefile Education during indefinite absence. Freefile   If you stop work for more than a year, your absence from your job is considered indefinite. Freefile 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. Freefile Therefore, it is not qualifying work-related education. Freefile 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. Freefile The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Freefile 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. Freefile 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. Freefile You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Freefile Example 1. Freefile You are a full-time engineering student. Freefile 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. Freefile 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. Freefile The education is not qualifying work-related education. Freefile Example 2. Freefile You are an accountant and you have met the minimum educational requirements of your employer. Freefile Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Freefile 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. Freefile Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Freefile The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Freefile If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Freefile 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. Freefile You generally will be considered a faculty member when one or more of the following occurs. Freefile You have tenure. Freefile Your years of service count toward obtaining tenure. Freefile You have a vote in faculty decisions. Freefile Your school makes contributions for you to a retirement plan other than social security or a similar program. Freefile Example 1. Freefile The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Freefile In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Freefile 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. Freefile However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Freefile 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. Freefile If you have all the required education except the fifth year, you have met the minimum educational requirements. Freefile 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. Freefile Example 2. Freefile Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Freefile The additional four education courses can be qualifying work-related education. Freefile Although you do not have all the required courses, you have already met the minimum educational requirements. Freefile Example 3. Freefile Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Freefile The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Freefile They are needed to meet the minimum educational requirements for employment as a teacher. Freefile Example 4. Freefile You have a bachelor's degree and you work as a temporary instructor at a university. Freefile At the same time, you take graduate courses toward an advanced degree. Freefile The rules of the university state that you can become a faculty member only if you get a graduate degree. Freefile Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Freefile You have not met the minimum educational requirements to qualify you as a faculty member. Freefile The graduate courses are not qualifying work-related education. Freefile Certification in a new state. Freefile   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. Freefile This is true even if you must get additional education to be certified in another state. Freefile Any additional education you need is qualifying work-related education. Freefile You have already met the minimum requirements for teaching. Freefile Teaching in another state is not a new trade or business. Freefile Example. Freefile You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Freefile You move to State B and are promptly hired as a teacher. Freefile You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Freefile 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. Freefile 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. Freefile This is true even if you do not plan to enter that trade or business. Freefile If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Freefile Example 1. Freefile You are an accountant. Freefile Your employer requires you to get a law degree at your own expense. Freefile You register at a law school for the regular curriculum that leads to a law degree. Freefile 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. Freefile Example 2. Freefile You are a general practitioner of medicine. Freefile You take a 2-week course to review developments in several specialized fields of medicine. Freefile The course does not qualify you for a new profession. Freefile It is qualifying work- related education because it maintains or improves skills required in your present profession. Freefile Example 3. Freefile While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Freefile The program will lead to qualifying you to practice psychoanalysis. Freefile The psychoanalytic training does not qualify you for a new profession. Freefile It is qualifying work-related education because it maintains or improves skills required in your present profession. Freefile 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. Freefile They are part of a program of study that can qualify you for a new profession. Freefile Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Freefile A change in duties in any of the following ways is not considered a change to a new business. Freefile Elementary school teacher to secondary school teacher. Freefile Teacher of one subject, such as biology, to teacher of another subject, such as art. Freefile Classroom teacher to guidance counselor. Freefile Classroom teacher to school administrator. Freefile 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. Freefile If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Freefile You cannot deduct expenses related to tax-exempt and excluded income. Freefile Deductible expenses. Freefile   The following education expenses can be deducted. Freefile Tuition, books, supplies, lab fees, and similar items. Freefile Certain transportation and travel costs. Freefile Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Freefile Nondeductible expenses. Freefile   You cannot deduct personal or capital expenses. Freefile For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Freefile This amount is a personal expense. Freefile Unclaimed reimbursement. Freefile   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. Freefile Example. Freefile Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Freefile You do not file a voucher and you do not get reimbursed. Freefile Because you did not file a voucher, you cannot deduct the expenses on your tax return. Freefile Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Freefile 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. Freefile Temporary basis. Freefile   You go to school on a temporary basis if either of the following situations applies to you. Freefile Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Freefile 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. Freefile Your attendance is temporary up to the date you determine it will last more than 1 year. Freefile If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Freefile Attendance not on a temporary basis. Freefile   You do not go to school on a temporary basis if either of the following situations apply to you. Freefile Your attendance at school is realistically expected to last more than 1 year. Freefile It does not matter how long you actually attend. Freefile 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. Freefile Your attendance is not temporary after the date you determine it will last more than 1 year. Freefile 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. Freefile This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Freefile Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Freefile Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Freefile Example 1. Freefile You regularly work in a nearby town, and go directly from work to home. Freefile You also attend school every work night for 3 months to take a course that improves your job skills. Freefile Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Freefile This is true regardless of the distance traveled. Freefile Example 2. Freefile Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Freefile You can deduct your transportation expenses from your regular work site to school and then home. Freefile Example 3. Freefile Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Freefile Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Freefile Example 4. Freefile Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Freefile Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Freefile If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Freefile 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. Freefile Using your car. Freefile    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. Freefile The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Freefile 5 cents per mile. Freefile Whichever method you use, you can also deduct parking fees and tolls. Freefile See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Freefile 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. Freefile Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Freefile For more information, see chapter 1 of Publication 463. Freefile You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Freefile Mainly personal travel. Freefile   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Freefile You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Freefile   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Freefile An important factor is the comparison of time spent on personal activities with time spent on educational activities. Freefile 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. Freefile Example 1. Freefile John works in Newark, New Jersey. Freefile He traveled to Chicago to take a deductible 1-week course at the request of his employer. Freefile His main reason for going to Chicago was to take the course. Freefile While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Freefile Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Freefile He cannot deduct his transportation expenses of going to Pleasantville. Freefile He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Freefile Example 2. Freefile Sue works in Boston. Freefile She went to a university in Michigan to take a course for work. Freefile The course is qualifying work-related education. Freefile She took one course, which is one-fourth of a full course load of study. Freefile She spent the rest of the time on personal activities. Freefile Her reasons for taking the course in Michigan were all personal. Freefile Sue's trip is mainly personal because three-fourths of her time is considered personal time. Freefile She cannot deduct the cost of her round-trip train ticket to Michigan. Freefile She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Freefile Example 3. Freefile Dave works in Nashville and recently traveled to California to take a 2-week seminar. Freefile The seminar is qualifying work-related education. Freefile While there, he spent an extra 8 weeks on personal activities. Freefile The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Freefile Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Freefile He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Freefile Cruises and conventions. Freefile   Certain cruises and conventions offer seminars or courses as part of their itinerary. Freefile Even if the seminars or courses are work related, your deduction for travel may be limited. Freefile This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Freefile   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. Freefile 50% limit on meals. Freefile   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Freefile If you were reimbursed for the meals, see How To Treat Reimbursements , later. Freefile   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Freefile 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. Freefile Example. Freefile You are a French language teacher. Freefile While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Freefile You chose your itinerary and most of your activities to improve your French language skills. Freefile You cannot deduct your travel expenses as education expenses. Freefile 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. Freefile No Double Benefit Allowed You cannot do either of the following. Freefile Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. Freefile Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Freefile See Adjustments to Qualifying Work-Related Education Expenses, next. Freefile 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. Freefile You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Freefile Tax-free educational assistance. Freefile   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Freefile Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Freefile Amounts that do not reduce qualifying work-related education expenses. Freefile   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. Freefile 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. Freefile How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Freefile There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Freefile You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Freefile Note. Freefile The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Freefile Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Freefile Your expenses must have a business connection. Freefile This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Freefile You must adequately account to your employer for your expenses within a reasonable period of time. Freefile You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Freefile If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. Freefile If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. Freefile Accountable plan rules not met. Freefile   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Freefile Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Freefile Expenses equal reimbursement. Freefile   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Freefile Because your expenses and reimbursements are equal, you do not have a deduction. Freefile Excess expenses. Freefile   If your expenses are more than your reimbursement, you can deduct your excess expenses. Freefile This is discussed later, under Deducting Business Expenses . Freefile Allocating your reimbursements for meals. Freefile   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Freefile If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. Freefile Make the allocation as follows. Freefile Divide your meal expenses by your total expenses. Freefile Multiply your total reimbursement by the result from (1). Freefile This is the allocated reimbursement for your meal expenses. Freefile Subtract the amount figured in (2) from your total reimbursement. Freefile The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Freefile Example. Freefile Your employer paid you an expense allowance of $2,000 under an accountable plan. Freefile The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Freefile There was no indication of how much of the reimbursement was for each type of expense. Freefile Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Freefile Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Freefile   1. Freefile $425 meal expenses  $2,500 total expenses = . Freefile 17   2. Freefile $2,000 (reimbursement)×. Freefile 17     =$340 (allocated reimbursement for meal expenses)   3. Freefile $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). Freefile After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Freefile Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. Freefile You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Freefile This is discussed later under Deducting Business Expenses . Freefile An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Freefile Reimbursements for nondeductible expenses. Freefile   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Freefile You must include them in your income. Freefile For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. Freefile   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Freefile Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Freefile The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Freefile Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). Freefile If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. Freefile See the instructions for the form you file for information on how to complete it. Freefile 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. Freefile If either (1) or (2) applies, you can deduct the total qualifying cost. Freefile If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Freefile In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Freefile (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Freefile ) 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. Freefile Form 2106 or 2106-EZ. Freefile   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Freefile Form not required. Freefile   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. Freefile   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Freefile (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Freefile ) Using Form 2106-EZ. Freefile   This form is shorter and easier to use than Form 2106. Freefile 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. Freefile   If you do not meet both of these requirements, use Form 2106. Freefile 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. Freefile Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. Freefile You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Freefile You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Freefile For more information on qualified performing artists, see chapter 6 of Publication 463. Freefile Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Freefile They are not subject to the 2%-of-adjusted-gross-income limit. Freefile To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Freefile For more information on impairment-related work expenses, see chapter 6 of Publication 463. Freefile Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Freefile Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Freefile If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. Freefile However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. Freefile Examples of records to keep. Freefile   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Freefile You should keep adequate records or have sufficient evidence that will support your expenses. Freefile Estimates or approximations do not qualify as proof of an expense. Freefile Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Freefile , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Freefile Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. Freefile Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. Freefile Complete information about any scholarship or fellowship grants, including amounts you received during the year. Freefile Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Freefile He was selected to attend a 3-week math seminar at a university in California. Freefile The seminar will improve his skills in his current job and is qualifying work-related education. Freefile He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. Freefile Victor will file Form 1040. Freefile His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. Freefile He shows his expenses for the seminar in Part I of the form. Freefile He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Freefile He enters $400 on line 4 for his tuition and books. Freefile On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Freefile He multiplies that amount by 50% and enters the result, $263, on line 5. Freefile On line 6, Victor totals the amounts from lines 3 through 5. Freefile He carries the total, $2,313, to Schedule A (Form 1040), line 21. Freefile Since he does not claim any vehicle expenses, Victor leaves Part II blank. Freefile His filled-in form is shown on the next page. Freefile This image is too large to be displayed in the current screen. Freefile Please click the link to view the image. Freefile Form 2106-EZ for V. Freefile Jones Prev  Up  Next   Home   More Online Publications