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

Hnr Block Taxes

Where Can I File Only My State Taxes For FreeFree 2012 State Tax FilingWebsite Efile Past Year Tax ReturnsFile 2011 Taxes In 2013 FreeFree Tax Filing OnlineForm 1040ezTax Forms For Students1040x Online Free2010 Tax FormsH&r Block File For FreeAmend 2011 Tax ReturnForm 1040x Amended ReturnHow Do I Amend My TaxesTax Act Online FreeFile Taxes Electronically 20111040 2010Irs Tax Return Forms 2011Tax Amendment Form 2012Irs 2012 Tax Forms 1040 Ez40 Ez Form1040 2012How To File An Amended Tax Return For 2012 TurbotaxFree State Tax Return FilingFederal Income Tax ReturnSelf Employment Tax FormHow To File A 1040H&r Block File TaxesFile 1040ezH&r Block At Home Free1040ez GovFree Turbo Tax For Low IncomeFile Amended Tax Return 2009Turbotax Download 2012Tax Planning Us 2009 TaxesHnrblock Free Tax FormAmending A 2010 Tax ReturnStatetaxreturnFile 1040nrFiling 1040x With Form 982Turbo Tax Ez

Hnr Block Taxes

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

Contact My Local Office in the District of Columbia

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Washington, DC  77 K Street NE
Washington, DC 20002 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided 

(202) 803-9000

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call  (202) 803-9800 or 1-877-777-4778 or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Metro Plex 1
8401 Corporate Drive, Suite 300
Landover, MD  20785

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Hnr Block Taxes

Hnr block taxes Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Appendix A Please click here for the text description of the image. Hnr block taxes Table A-1 and A-2 Please click here for the text description of the image. Hnr block taxes Table A-3 and A-4 Please click here for the text description of the image. Hnr block taxes Table A-5 and A-6 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-7 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-8 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-8 (continued) This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-9 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-9 (continued) This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-10 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A–10 (continued) This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-11 Please click here for the text description of the image. Hnr block taxes Table A-11 (continued) This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-12 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-12 (continued) This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-13, A-14 and A-14 (continued. Hnr block taxes 1) Please click here for the text description of the image. Hnr block taxes Table A-14 (continued. Hnr block taxes 2) Please click here for the text description of the image. Hnr block taxes Table A-15 Please click here for the text description of the image. Hnr block taxes Table A-15 (continued) Please click here for the text description of the image. Hnr block taxes Table A-16 Please click here for the text description of the image. Hnr block taxes Table A-16 (continued) This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-17 Please click here for the text description of the image. Hnr block taxes Table A-17 (continued) Please click here for the text description of the image. Hnr block taxes Table A-18 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-18 (continued) This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table A-19 and Table A-20 Please click here for the text description of the image. Hnr block taxes Quality Indian Reservation Property Tables Please click here for the text description of the image. Hnr block taxes Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Hnr block taxes The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Hnr block taxes It is shown as Table B-1. Hnr block taxes The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Hnr block taxes It is shown as Table B-2. Hnr block taxes How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Hnr block taxes Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Hnr block taxes However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Hnr block taxes Use the tables in the order shown below to determine the recovery period of your depreciable property. Hnr block taxes Table B-1. Hnr block taxes   Check Table B-1 for a description of the property. Hnr block taxes If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Hnr block taxes If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Hnr block taxes If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Hnr block taxes If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Hnr block taxes Tax-exempt use property subject to a lease. Hnr block taxes   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Hnr block taxes Table B-2. Hnr block taxes   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Hnr block taxes Property not in either table. Hnr block taxes   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Hnr block taxes This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Hnr block taxes See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Hnr block taxes Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Hnr block taxes Qualified rent-to-own property. Hnr block taxes A motorsport entertainment complex placed in service before January 1, 2014. Hnr block taxes Any retail motor fuels outlet. Hnr block taxes Any qualified leasehold improvement property placed in service before January 1, 2014. Hnr block taxes Any qualified restaurant property placed in service before January 1, 2014. Hnr block taxes Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Hnr block taxes Any water utility property. Hnr block taxes Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Hnr block taxes Natural gas gathering and distribution lines placed in service after April 11, 2005. Hnr block taxes Example 1. Hnr block taxes Richard Green is a paper manufacturer. Hnr block taxes During the year, he made substantial improvements to the land on which his paper plant is located. Hnr block taxes He checks Table B-1 and finds land improvements under asset class 00. Hnr block taxes 3. Hnr block taxes He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Hnr block taxes 1, Manufacture of Pulp and Paper. Hnr block taxes He uses the recovery period under this asset class because it specifically includes land improvements. Hnr block taxes The land improvements have a 13-year class life and a 7-year recovery period for GDS. Hnr block taxes If he elects to use ADS, the recovery period is 13 years. Hnr block taxes If Richard only looked at Table B-1, he would select asset class 00. Hnr block taxes 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Hnr block taxes Example 2. Hnr block taxes Sam Plower produces rubber products. Hnr block taxes During the year, he made substantial improvements to the land on which his rubber plant is located. Hnr block taxes He checks Table B-1 and finds land improvements under asset class 00. Hnr block taxes 3. Hnr block taxes He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Hnr block taxes 1, Manufacture of Rubber Products. Hnr block taxes Reading the headings and descriptions under asset class 30. Hnr block taxes 1, Sam finds that it does not include land improvements. Hnr block taxes Therefore, Sam uses the recovery period under asset class 00. Hnr block taxes 3. Hnr block taxes The land improvements have a 20-year class life and a 15-year recovery period for GDS. Hnr block taxes If he elects to use ADS, the recovery period is 20 years. Hnr block taxes Example 3. Hnr block taxes Pam Martin owns a retail clothing store. Hnr block taxes During the year, she purchased a desk and a cash register for use in her business. Hnr block taxes She checks Table B-1 and finds office furniture under asset class 00. Hnr block taxes 11. Hnr block taxes Cash registers are not listed in any of the asset classes in Table B-1. Hnr block taxes She then checks Table B-2 and finds her activity, retail store, under asset class 57. Hnr block taxes 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Hnr block taxes This asset class does not specifically list office furniture or a cash register. Hnr block taxes She looks back at Table B-1 and uses asset class 00. Hnr block taxes 11 for the desk. Hnr block taxes The desk has a 10-year class life and a 7-year recovery period for GDS. Hnr block taxes If she elects to use ADS, the recovery period is 10 years. Hnr block taxes For the cash register, she uses asset class 57. Hnr block taxes 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Hnr block taxes The cash register has a 9-year class life and a 5-year recovery period for GDS. Hnr block taxes If she elects to use the ADS method, the recovery period is 9 years. Hnr block taxes This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table B-1 Please click here for the text description of the image. Hnr block taxes Table B-2 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table B-2 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table B-2 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table B-2 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table B-2 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table B-2 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table B-2 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table B-2 This image is too large to be displayed in the current screen. Hnr block taxes Please click the link to view the image. Hnr block taxes Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications