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Income Tax Amendment

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Income Tax Amendment

Income tax amendment Part One -   Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. Income tax amendment Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. Income tax amendment Table of Contents 1. Income tax amendment   Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. Income tax amendment Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. Income tax amendment Reseller statement. Income tax amendment Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Income tax amendment Deep-draft ocean-going vessels. Income tax amendment Passenger vessels. Income tax amendment Ocean-going barges. Income tax amendment State or local governments. Income tax amendment Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. Income tax amendment   Fuel Tax Credits and RefundsGasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. Income tax amendment Providing information. Income tax amendment Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. Income tax amendment Fuel used between airfield and farm. Income tax amendment Fuel not used for farming. Income tax amendment Vehicles not considered highway vehicles. Income tax amendment Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev  Up  Next   Home   More Online Publications
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The Income Tax Amendment

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