Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

H&r Block Online Tax Return

Irs Form 1040 Ez InstructionsMilitary Pay TaxesHow Can I Amend My 2010 Tax Return2011 Taxes EfileFree State And Federal Tax Filing OnlineH&r Block Free FilingI Need Tax Instruction Booklet For 1040ezFile Past Years TaxesIrs 1040ez Form 2012Free State Tax On LineAmmend Tax ReturnOn Line 1040xFree H&r Block TaxIrs And Form 1040File 2011 Tax ReturnsTaxact 2008 Free EfileIrs Amended FormTax Extension For UnemployedFiling TaxesWww Myfreetaxes Com UpstreetfreetaxFile A 1040x Amended ReturnDo Students Need To File A Tax Return2012 Tax AmendmentWww Mypay GovFile A Free State Tax Return2007 Federal Tax Forms1040ez Tax TableCan I Still E File My 2012 Tax Return1040x 2011 FormWww Hrblock Com Lp Efile Html &otppartnerid 9012&campaignid Ps_mcm_9012_0011&omnisource Msn Camp028d E Efile Free M Desktop BmmIrs 1040 Ez InstructionsWhere Can I File My Federal And State Taxes Online For FreeSearch IrsI Didn T File Taxes For 20122006 Federal Tax FormsHow Do I File An Amended Tax ReturnFree State Income Tax EfileDownload 1040x FormWww Myfreetaxes Com Unitedwayhoco OrgFree Turbo Tax 2011

H&r Block Online Tax Return

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

Publications from the U.S. Government

The Government Printing Office (GPO) prints and distributes official information for all branches of the federal government. Order official publications from the GPO bookstore.

Consumer Publications

  • Consumer Action Handbook  – Order your free copy to get the latest tips on credit, money, filing a complaint, and more.
  • Publications.USA.gov  – Read, download, and order consumer publications from federal agencies.

Publications About the Government

Scientific and Medical Publications

  • PubMed – Biomedical Literature  – Search more than 22 million citations from the biomedical literature, including some full text articles.
  • Science and Technical Publications  – Find scientific, technical, engineering, and business related information from the National Technical Information Service.
  • Energy Research  – Search for science, technology, and engineering research information from the U.S. Department of Energy.

Back to Top

The H&r Block Online Tax Return

H&r block online tax return Publication 939 - Introductory Material Table of Contents What's New Future developments. H&r block online tax return IntroductionSimplified Method. H&r block online tax return Ordering forms and publications. H&r block online tax return Tax questions. H&r block online tax return Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). H&r block online tax return For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. H&r block online tax return Future developments. H&r block online tax return For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. H&r block online tax return IRS. H&r block online tax return gov/pub939. H&r block online tax return Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. H&r block online tax return Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. H&r block online tax return What is the General Rule. H&r block online tax return   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. H&r block online tax return The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. H&r block online tax return Who must use the General Rule. H&r block online tax return   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. H&r block online tax return If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. H&r block online tax return This choice is irrevocable and applied to all later annuity payments. H&r block online tax return The following are qualified plans. H&r block online tax return A qualified employee plan. H&r block online tax return A qualified employee annuity. H&r block online tax return A tax-sheltered annuity (TSA) plan or contract. H&r block online tax return Simplified Method. H&r block online tax return   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. H&r block online tax return This method is described in Publication 575, Pension and Annuity Income. H&r block online tax return   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. H&r block online tax return Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). H&r block online tax return For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. H&r block online tax return Topics not covered in this publication. H&r block online tax return   Certain topics related to pensions and annuities are not covered in this publication. H&r block online tax return They include: Simplified Method. H&r block online tax return This method is covered in Publication 575. H&r block online tax return That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). H&r block online tax return Individual retirement arrangements (IRAs). H&r block online tax return Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). H&r block online tax return Life insurance payments. H&r block online tax return If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. H&r block online tax return Help from IRS. H&r block online tax return   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. H&r block online tax return For information on this service, see Requesting a Ruling on Taxation of Annuity , later. H&r block online tax return Comments and suggestions. H&r block online tax return   We welcome your comments about this publication and your suggestions for future editions. H&r block online tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block online tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block online tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block online tax return   You can send your comments from www. H&r block online tax return irs. H&r block online tax return gov/formspubs/. H&r block online tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. H&r block online tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block online tax return Ordering forms and publications. H&r block online tax return   Visit www. H&r block online tax return irs. H&r block online tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block online tax return Internal Revenue Service 1201 N. H&r block online tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block online tax return   If you have a tax question, check the information available on IRS. H&r block online tax return gov or call 1-800-829-1040. H&r block online tax return We cannot answer tax questions sent to either of the above addresses. H&r block online tax return Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. H&r block online tax return S. H&r block online tax return Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H&r block online tax return See How To Get Tax Help near the end of this publication for information about getting these publications and forms. H&r block online tax return Prev  Up  Next   Home   More Online Publications