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Instructions For Filing An Amended Tax Return

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Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Instructions for filing an amended tax return Tax questions. Instructions for filing an amended tax return Background Information for Using the Tax CalendarsElectronic deposit requirement. Instructions for filing an amended tax return Legal holidays. Instructions for filing an amended tax return Statewide legal holidays. Instructions for filing an amended tax return Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Instructions for filing an amended tax return irs. Instructions for filing an amended tax return gov/pub509. Instructions for filing an amended tax return What's New Publication 1518 discontinued after 2013. Instructions for filing an amended tax return  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Instructions for filing an amended tax return An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Instructions for filing an amended tax return irs. Instructions for filing an amended tax return gov/taxcalendar. Instructions for filing an amended tax return Reminders Photographs of missing children. Instructions for filing an amended tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Instructions for filing an amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Instructions for filing an amended tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Instructions for filing an amended tax return Introduction A tax calendar is a 12-month calendar divided into quarters. Instructions for filing an amended tax return The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Instructions for filing an amended tax return What does this publication contain?   This publication contains the following. Instructions for filing an amended tax return A section on how to use the tax calendars. Instructions for filing an amended tax return Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Instructions for filing an amended tax return A table showing the semiweekly deposit due dates for payroll taxes for 2014. Instructions for filing an amended tax return   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Instructions for filing an amended tax return irs. Instructions for filing an amended tax return gov/taxcalendar. Instructions for filing an amended tax return Who should use this publication?   Primarily, employers need to use this publication. Instructions for filing an amended tax return However, the General Tax Calendar has important due dates for all businesses and individuals. Instructions for filing an amended tax return Anyone who must pay excise taxes may need the Excise Tax Calendar . Instructions for filing an amended tax return What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Instructions for filing an amended tax return You do not have to figure the due dates yourself. Instructions for filing an amended tax return You can file or pay timely and avoid penalties. Instructions for filing an amended tax return You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Instructions for filing an amended tax return You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Instructions for filing an amended tax return Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Instructions for filing an amended tax return If you are an employer, also use the Employer's Tax Calendar . Instructions for filing an amended tax return If you must pay excise taxes, use the Excise Tax Calendar . Instructions for filing an amended tax return Depending on your situation, you may need to use more than one calendar. Instructions for filing an amended tax return Table 1. Instructions for filing an amended tax return Useful Publications IF you are. Instructions for filing an amended tax return . Instructions for filing an amended tax return . Instructions for filing an amended tax return THEN you may need. Instructions for filing an amended tax return . Instructions for filing an amended tax return . Instructions for filing an amended tax return An employer • Publication 15 (Circular E), Employer's Tax Guide. Instructions for filing an amended tax return  • Publication 15-A, Employer's Supplemental Tax Guide. Instructions for filing an amended tax return  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Instructions for filing an amended tax return  • Publication 926, Household Employer's Tax Guide. Instructions for filing an amended tax return A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Instructions for filing an amended tax return  • Publication 225, Farmer's Tax Guide. Instructions for filing an amended tax return An individual • Publication 505, Tax Withholding and Estimated Tax. Instructions for filing an amended tax return Required to pay excise taxes • Publication 510, Excise Taxes. Instructions for filing an amended tax return What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Instructions for filing an amended tax return You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Instructions for filing an amended tax return The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Instructions for filing an amended tax return In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Instructions for filing an amended tax return What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Instructions for filing an amended tax return Each calendar lists the forms you may need. Instructions for filing an amended tax return   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Instructions for filing an amended tax return Comments and suggestions. Instructions for filing an amended tax return   We welcome your comments about this publication and your suggestions for future editions. Instructions for filing an amended tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Instructions for filing an amended tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Instructions for filing an amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Instructions for filing an amended tax return   You can send us comments from www. Instructions for filing an amended tax return irs. Instructions for filing an amended tax return gov/formspubs. Instructions for filing an amended tax return Click on More Information and then click on Comment on Tax Forms and Publications. Instructions for filing an amended tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Instructions for filing an amended tax return Ordering forms and publications. Instructions for filing an amended tax return   Visit www. Instructions for filing an amended tax return irs. Instructions for filing an amended tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Instructions for filing an amended tax return Internal Revenue Service 1201 N. Instructions for filing an amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Instructions for filing an amended tax return   If you have a tax question, check the information available on IRS. Instructions for filing an amended tax return gov or call 1-800-829-1040. Instructions for filing an amended tax return We cannot answer tax questions sent to either of the above addresses. Instructions for filing an amended tax return Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Instructions for filing an amended tax return IRS e-services make taxes easier. Instructions for filing an amended tax return   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Instructions for filing an amended tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Instructions for filing an amended tax return    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Instructions for filing an amended tax return Visit www. Instructions for filing an amended tax return irs. Instructions for filing an amended tax return gov/efile for more information. Instructions for filing an amended tax return You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Instructions for filing an amended tax return For detailed information about using this free service, see Electronic deposit requirement below. Instructions for filing an amended tax return   Use these electronic options to make filing and paying taxes easier. Instructions for filing an amended tax return For more information on electronic payments, visit the IRS website at www. Instructions for filing an amended tax return irs. Instructions for filing an amended tax return gov/e-pay. Instructions for filing an amended tax return Tax deposits. Instructions for filing an amended tax return   Some taxes can be paid with the return on which they are reported. Instructions for filing an amended tax return However, in many cases, you have to deposit the tax before the due date for filing the return. Instructions for filing an amended tax return Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Instructions for filing an amended tax return See Publication 15 (Circular E) for the employment tax deposit rules. Instructions for filing an amended tax return For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Instructions for filing an amended tax return    Electronic deposit requirement. Instructions for filing an amended tax return   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Instructions for filing an amended tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Instructions for filing an amended tax return EFTPS is a free service provided by the Department of Treasury. Instructions for filing an amended tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Instructions for filing an amended tax return   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Instructions for filing an amended tax return You can also visit the EFTPS website at www. Instructions for filing an amended tax return eftps. Instructions for filing an amended tax return gov. Instructions for filing an amended tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Instructions for filing an amended tax return    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Instructions for filing an amended tax return For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Instructions for filing an amended tax return m. Instructions for filing an amended tax return Eastern time the day before the date the deposit is due. Instructions for filing an amended tax return Saturday, Sunday, or legal holiday. Instructions for filing an amended tax return   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Instructions for filing an amended tax return The term legal holiday means any legal holiday in the District of Columbia. Instructions for filing an amended tax return The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Instructions for filing an amended tax return But you must make any adjustments for statewide legal holidays, as discussed next. Instructions for filing an amended tax return An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Instructions for filing an amended tax return Legal holidays. Instructions for filing an amended tax return   Legal holidays for 2014 are listed below. Instructions for filing an amended tax return January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Instructions for filing an amended tax return / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Instructions for filing an amended tax return   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Instructions for filing an amended tax return A statewide legal holiday does not delay a due date for making a federal tax deposit. Instructions for filing an amended tax return Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Instructions for filing an amended tax return   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Instructions for filing an amended tax return   For 2014, the due date for giving the recipient these forms is January 31. Instructions for filing an amended tax return   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Instructions for filing an amended tax return For information about filing Form W-2 electronically with the SSA, visit www. Instructions for filing an amended tax return ssa. Instructions for filing an amended tax return gov/employer or call 1-800-772-6270. Instructions for filing an amended tax return Penalties. Instructions for filing an amended tax return   Whenever possible, you should take action before the listed due date. Instructions for filing an amended tax return If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Instructions for filing an amended tax return   Be sure to follow all the tax laws that apply to you. Instructions for filing an amended tax return In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Instructions for filing an amended tax return Use of private delivery services. Instructions for filing an amended tax return   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Instructions for filing an amended tax return These private delivery services include only the following. Instructions for filing an amended tax return DHL Express (DHL): DHL Same Day Service. Instructions for filing an amended tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Instructions for filing an amended tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Instructions for filing an amended tax return M. Instructions for filing an amended tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Instructions for filing an amended tax return   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Instructions for filing an amended tax return gov and enter “private delivery service” in the search box. Instructions for filing an amended tax return   The private delivery service can tell you how to get written proof of the mailing date. Instructions for filing an amended tax return    The U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Postal Service advises that private delivery services cannot deliver items to P. Instructions for filing an amended tax return O. Instructions for filing an amended tax return boxes. Instructions for filing an amended tax return You must use the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Postal Service to mail any item to an IRS P. Instructions for filing an amended tax return O. 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Letter 2761C Frequently Asked Questions (FAQs)

What is the letter telling me?

The letter is requesting your combat zone service dates to ensure that we provide you with the special provisions and protection of the combat zone deferment. It may also request copies of military orders or other documentation to support your time served in a combat zone. If you are a civilian working in support of the Armed Forces, it may ask for a Letter of Authorization or a letter from your employer.

What do I have to do?

Provide us with documentation, if requested, and your entry and exit dates in and out of the Combat Zone based on your military orders.

How much time do I have?

The letter will provide you when and where the information needs to be returned to.

What happens if I don't take any action?

If you do not provide us these dates, you will not receive the penalty and interest reductions that servicemen and women and qualified civilians are entitled to under Internal Revenue Code (IRC) 7508 or the Soldiers and Sailors Relief Act.

Who should I contact?

If you have any questions about this letter, call us at the number printed in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you. If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return 27. Instructions for filing an amended tax return   Tax Benefits for Work-Related Education Table of Contents What's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Instructions for filing an amended tax return Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping What's New Standard mileage rate. Instructions for filing an amended tax return  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013, through December 31, 2013, is 56½ cents per mile. Instructions for filing an amended tax return For more information, see Transportation Expenses under What Expenses Can Be Deducted. Instructions for filing an amended tax return Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Instructions for filing an amended tax return To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040) if you are an employee, File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education . Instructions for filing an amended tax return If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Instructions for filing an amended tax return Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. Instructions for filing an amended tax return See chapter 28. Instructions for filing an amended tax return If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Instructions for filing an amended tax return Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits (see chapter 35). Instructions for filing an amended tax return You may qualify for these other benefits even if you do not meet the requirements listed earlier. Instructions for filing an amended tax return Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. Instructions for filing an amended tax return Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Instructions for filing an amended tax return When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that give you the lowest tax liability. Instructions for filing an amended tax return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 970 Tax Benefits for Education Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Schedule A (Form 1040) Itemized Deductions Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Instructions for filing an amended tax return This is education that meets at least one of the following two tests. Instructions for filing an amended tax return The education is required by your employer or the law to keep your present salary, status, or job. Instructions for filing an amended tax return The required education must serve a bona fide business purpose of your employer. Instructions for filing an amended tax return The education maintains or improves skills needed in your present work. Instructions for filing an amended tax return However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Instructions for filing an amended tax return You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Instructions for filing an amended tax return Use Figure 27-A, later, as a quick check to see if your education qualifies. Instructions for filing an amended tax return Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. Instructions for filing an amended tax return This additional education is qualifying work-related education if all three of the following requirements are met. Instructions for filing an amended tax return It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. Instructions for filing an amended tax return When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. Instructions for filing an amended tax return See Education To Maintain or Improve Skills , later. Instructions for filing an amended tax return Example. Instructions for filing an amended tax return You are a teacher who has satisfied the minimum requirements for teaching. Instructions for filing an amended tax return Your employer requires you to take an additional college course each year to keep your teaching job. Instructions for filing an amended tax return If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. Instructions for filing an amended tax return Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. Instructions for filing an amended tax return This could include refresher courses, courses on current developments, and academic or vocational courses. Instructions for filing an amended tax return Example. Instructions for filing an amended tax return You repair televisions, radios, and stereo systems for XYZ Store. Instructions for filing an amended tax return To keep up with the latest changes, you take special courses in radio and stereo service. Instructions for filing an amended tax return These courses maintain and improve skills required in your work. Instructions for filing an amended tax return Maintaining skills vs. Instructions for filing an amended tax return qualifying for new job. Instructions for filing an amended tax return   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. Instructions for filing an amended tax return Education during temporary absence. Instructions for filing an amended tax return   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Instructions for filing an amended tax return Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Instructions for filing an amended tax return Example. Instructions for filing an amended tax return You quit your biology research job to become a full-time biology graduate student for one year. Instructions for filing an amended tax return If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. Instructions for filing an amended tax return Education during indefinite absence. Instructions for filing an amended tax return   If you stop work for more than a year, your absence from your job is considered indefinite. Instructions for filing an amended tax return Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. Instructions for filing an amended tax return Therefore, it is not qualifying work-related education. Instructions for filing an amended tax return Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. Instructions for filing an amended tax return The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Instructions for filing an amended tax return Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. Instructions for filing an amended tax return This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. Instructions for filing an amended tax return You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Instructions for filing an amended tax return Example 1. Instructions for filing an amended tax return You are a full-time engineering student. Instructions for filing an amended tax return Although you have not received your degree or certification, you work part-time as an engineer for a firm that will employ you as a full-time engineer after you finish college. Instructions for filing an amended tax return Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. Instructions for filing an amended tax return The education is not qualifying work-related education. Instructions for filing an amended tax return Example 2. Instructions for filing an amended tax return You are an accountant and you have met the minimum educational requirements of your employer. Instructions for filing an amended tax return Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Instructions for filing an amended tax return These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. Instructions for filing an amended tax return Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Instructions for filing an amended tax return The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Instructions for filing an amended tax return If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Instructions for filing an amended tax return The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. Instructions for filing an amended tax return You generally will be considered a faculty member when one or more of the following occurs. Instructions for filing an amended tax return You have tenure. Instructions for filing an amended tax return Your years of service count toward obtaining tenure. Instructions for filing an amended tax return You have a vote in faculty decisions. Instructions for filing an amended tax return Your school makes contributions for you to a retirement plan other than social security or a similar program. Instructions for filing an amended tax return Example 1. Instructions for filing an amended tax return The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Instructions for filing an amended tax return In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Instructions for filing an amended tax return If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. Instructions for filing an amended tax return However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Instructions for filing an amended tax return Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. Instructions for filing an amended tax return If you have all the required education except the fifth year, you have met the minimum educational requirements. Instructions for filing an amended tax return The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. Instructions for filing an amended tax return Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. Instructions for filing an amended tax return Figure 27-A. Instructions for filing an amended tax return Does Your Work-Related Education Qualify?" Example 2. Instructions for filing an amended tax return Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Instructions for filing an amended tax return The additional four education courses can be qualifying work-related education. Instructions for filing an amended tax return Although you do not have all the required courses, you have already met the minimum educational requirements. Instructions for filing an amended tax return Example 3. Instructions for filing an amended tax return Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Instructions for filing an amended tax return The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Instructions for filing an amended tax return They are needed to meet the minimum educational requirements for employment as a teacher. Instructions for filing an amended tax return Example 4. Instructions for filing an amended tax return You have a bachelor's degree and you work as a temporary instructor at a university. Instructions for filing an amended tax return At the same time, you take graduate courses toward an advanced degree. Instructions for filing an amended tax return The rules of the university state that you can become a faculty member only if you get a graduate degree. Instructions for filing an amended tax return Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Instructions for filing an amended tax return You have not met the minimum educational requirements to qualify you as a faculty member. Instructions for filing an amended tax return The graduate courses are not qualifying work-related education. Instructions for filing an amended tax return Certification in a new state. Instructions for filing an amended tax return   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. Instructions for filing an amended tax return This is true even if you must get additional education to be certified in another state. Instructions for filing an amended tax return Any additional education you need is qualifying work-related education. Instructions for filing an amended tax return You have already met the minimum requirements for teaching. Instructions for filing an amended tax return Teaching in another state is not a new trade or business. Instructions for filing an amended tax return Example. Instructions for filing an amended tax return You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Instructions for filing an amended tax return You move to State B and are promptly hired as a teacher. Instructions for filing an amended tax return You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Instructions for filing an amended tax return These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. Instructions for filing an amended tax return Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. Instructions for filing an amended tax return This is true even if you do not plan to enter that trade or business. Instructions for filing an amended tax return If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Instructions for filing an amended tax return Example 1. Instructions for filing an amended tax return You are an accountant. Instructions for filing an amended tax return Your employer requires you to get a law degree at your own expense. Instructions for filing an amended tax return You register at a law school for the regular curriculum that leads to a law degree. Instructions for filing an amended tax return Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. Instructions for filing an amended tax return Example 2. Instructions for filing an amended tax return You are a general practitioner of medicine. Instructions for filing an amended tax return You take a 2-week course to review developments in several specialized fields of medicine. Instructions for filing an amended tax return The course does not qualify you for a new profession. Instructions for filing an amended tax return It is qualifying work-related education because it maintains or improves skills required in your present profession. Instructions for filing an amended tax return Example 3. Instructions for filing an amended tax return While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Instructions for filing an amended tax return The program will lead to qualifying you to practice psychoanalysis. Instructions for filing an amended tax return The psychoanalytic training does not qualify you for a new profession. Instructions for filing an amended tax return It is qualifying work-related education because it maintains or improves skills required in your present profession. Instructions for filing an amended tax return Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. Instructions for filing an amended tax return They are part of a program of study that can qualify you for a new profession. Instructions for filing an amended tax return Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Instructions for filing an amended tax return A change in duties in any of the following ways is not considered a change to a new business. Instructions for filing an amended tax return Elementary school teacher to secondary school teacher. Instructions for filing an amended tax return Teacher of one subject, such as biology, to teacher of another subject, such as art. Instructions for filing an amended tax return Classroom teacher to guidance counselor. Instructions for filing an amended tax return Classroom teacher to school administrator. Instructions for filing an amended tax return What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education , you can generally deduct your education expenses as business expenses. Instructions for filing an amended tax return If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Instructions for filing an amended tax return You cannot deduct expenses related to tax-exempt and excluded income. Instructions for filing an amended tax return Deductible expenses. Instructions for filing an amended tax return   The following education expenses can be deducted. Instructions for filing an amended tax return Tuition, books, supplies, lab fees, and similar items. Instructions for filing an amended tax return Certain transportation and travel costs. Instructions for filing an amended tax return Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Instructions for filing an amended tax return Nondeductible expenses. Instructions for filing an amended tax return   You cannot deduct personal or capital expenses. Instructions for filing an amended tax return For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Instructions for filing an amended tax return This amount is a personal expense. Instructions for filing an amended tax return Unclaimed reimbursement. Instructions for filing an amended tax return   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. Instructions for filing an amended tax return Example. Instructions for filing an amended tax return Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Instructions for filing an amended tax return You do not file a voucher, and you do not get reimbursed. Instructions for filing an amended tax return Because you did not file a voucher, you cannot deduct the expenses on your tax return. Instructions for filing an amended tax return Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Instructions for filing an amended tax return If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. Instructions for filing an amended tax return Temporary basis. Instructions for filing an amended tax return   You go to school on a temporary basis if either of the following situations applies to you. Instructions for filing an amended tax return Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Instructions for filing an amended tax return Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Instructions for filing an amended tax return Your attendance is temporary up to the date you determine it will last more than 1 year. Instructions for filing an amended tax return Note. Instructions for filing an amended tax return If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. Instructions for filing an amended tax return Attendance not on a temporary basis. Instructions for filing an amended tax return   You do not go to school on a temporary basis if either of the following situations apply to you. Instructions for filing an amended tax return Your attendance at school is realistically expected to last more than 1 year. Instructions for filing an amended tax return It does not matter how long you actually attend. Instructions for filing an amended tax return Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Instructions for filing an amended tax return Your attendance is not temporary after the date you determine it will last more than 1 year. Instructions for filing an amended tax return Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. Instructions for filing an amended tax return This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Instructions for filing an amended tax return Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Instructions for filing an amended tax return Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Instructions for filing an amended tax return Example 1. Instructions for filing an amended tax return You regularly work in a nearby town, and go directly from work to home. Instructions for filing an amended tax return You also attend school every work night for 3 months to take a course that improves your job skills. Instructions for filing an amended tax return Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Instructions for filing an amended tax return This is true regardless of the distance traveled. Instructions for filing an amended tax return Example 2. Instructions for filing an amended tax return Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Instructions for filing an amended tax return You can deduct your transportation expenses from your regular work site to school and then home. Instructions for filing an amended tax return Example 3. Instructions for filing an amended tax return Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Instructions for filing an amended tax return Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Instructions for filing an amended tax return Example 4. Instructions for filing an amended tax return Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Instructions for filing an amended tax return Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Instructions for filing an amended tax return If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Instructions for filing an amended tax return If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. Instructions for filing an amended tax return Using your car. Instructions for filing an amended tax return   If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. Instructions for filing an amended tax return The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. Instructions for filing an amended tax return Whichever method you use, you can also deduct parking fees and tolls. Instructions for filing an amended tax return See chapter 26 for information on deducting your actual expenses of using a car. Instructions for filing an amended tax return Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. Instructions for filing an amended tax return Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Instructions for filing an amended tax return For more information, see chapter 26. Instructions for filing an amended tax return You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. Instructions for filing an amended tax return Mainly personal travel. Instructions for filing an amended tax return   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Instructions for filing an amended tax return You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Instructions for filing an amended tax return   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Instructions for filing an amended tax return An important factor is the comparison of time spent on personal activities with time spent on educational activities. Instructions for filing an amended tax return If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. Instructions for filing an amended tax return Example 1. Instructions for filing an amended tax return John works in Newark, New Jersey. Instructions for filing an amended tax return He traveled to Chicago to take a deductible 1-week course at the request of his employer. Instructions for filing an amended tax return His main reason for going to Chicago was to take the course. Instructions for filing an amended tax return While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Instructions for filing an amended tax return Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Instructions for filing an amended tax return He cannot deduct his transportation expenses of going to Pleasantville. Instructions for filing an amended tax return He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Instructions for filing an amended tax return Example 2. Instructions for filing an amended tax return Sue works in Boston. Instructions for filing an amended tax return She went to a university in Michigan to take a course for work. Instructions for filing an amended tax return The course is qualifying work-related education. Instructions for filing an amended tax return She took one course, which is one-fourth of a full course load of study. Instructions for filing an amended tax return She spent the rest of the time on personal activities. Instructions for filing an amended tax return Her reasons for taking the course in Michigan were all personal. Instructions for filing an amended tax return Sue's trip is mainly personal because three-fourths of her time is considered personal time. Instructions for filing an amended tax return She cannot deduct the cost of her round-trip train ticket to Michigan. Instructions for filing an amended tax return She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Instructions for filing an amended tax return Example 3. Instructions for filing an amended tax return Dave works in Nashville and recently traveled to California to take a 2-week seminar. Instructions for filing an amended tax return The seminar is qualifying work-related education. Instructions for filing an amended tax return While there, he spent an extra 8 weeks on personal activities. Instructions for filing an amended tax return The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Instructions for filing an amended tax return Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Instructions for filing an amended tax return He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Instructions for filing an amended tax return Cruises and conventions. Instructions for filing an amended tax return   Certain cruises and conventions offer seminars or courses as part of their itinerary. Instructions for filing an amended tax return Even if the seminars or courses are work-related, your deduction for travel may be limited. Instructions for filing an amended tax return This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Instructions for filing an amended tax return   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. Instructions for filing an amended tax return 50% limit on meals. Instructions for filing an amended tax return   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Instructions for filing an amended tax return You cannot have been reimbursed for the meals. Instructions for filing an amended tax return   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Instructions for filing an amended tax return Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. Instructions for filing an amended tax return Example. Instructions for filing an amended tax return You are a French language teacher. Instructions for filing an amended tax return While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Instructions for filing an amended tax return You chose your itinerary and most of your activities to improve your French language skills. Instructions for filing an amended tax return You cannot deduct your travel expenses as education expenses. Instructions for filing an amended tax return This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. Instructions for filing an amended tax return No Double Benefit Allowed You cannot do either of the following. Instructions for filing an amended tax return Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, the tuition and fees deduction (see chapter 35). Instructions for filing an amended tax return Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Instructions for filing an amended tax return See Adjustments to Qualifying Work-Related Education Expenses , next. Instructions for filing an amended tax return Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. Instructions for filing an amended tax return You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Instructions for filing an amended tax return For more information, see chapter 12 of Publication 970. Instructions for filing an amended tax return Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see chapter 1 of Publication 970), The tax-free part of Pell grants (see chapter 1 of Publication 970), The tax-free part of employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received for education assistance. Instructions for filing an amended tax return Amounts that do not reduce qualifying work-related education expenses. Instructions for filing an amended tax return   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Instructions for filing an amended tax return   Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. Instructions for filing an amended tax return Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Instructions for filing an amended tax return There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Instructions for filing an amended tax return You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Instructions for filing an amended tax return For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. Instructions for filing an amended tax return Deducting Business Expenses Self-employed persons and employees report business expenses differently. Instructions for filing an amended tax return The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Instructions for filing an amended tax return Self-Employed Persons If you are self-employed, report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C, C-EZ, or F). Instructions for filing an amended tax return If your educational expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. Instructions for filing an amended tax return See the instructions for the form you file for information on how to complete it. Instructions for filing an amended tax return Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. Instructions for filing an amended tax return If either (1) or (2) applies, you can deduct the total qualifying cost. Instructions for filing an amended tax return If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Instructions for filing an amended tax return In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21. Instructions for filing an amended tax return (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Instructions for filing an amended tax return ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Instructions for filing an amended tax return See chapter 28. Instructions for filing an amended tax return Form 2106 or 2106-EZ. Instructions for filing an amended tax return   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. Instructions for filing an amended tax return Form not required. Instructions for filing an amended tax return   Do not complete either Form 2106 or Form 2106-EZ if: If amounts included in box 1 of your Form W-2, are not considered reimbursements, and You are not claiming travel, transportation, meal, or entertainment expenses. Instructions for filing an amended tax return   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. Instructions for filing an amended tax return (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Instructions for filing an amended tax return ) Using Form 2106-EZ. Instructions for filing an amended tax return   This form is shorter and easier to use than Form 2106. Instructions for filing an amended tax return Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. Instructions for filing an amended tax return   If you do not meet both of these requirements, use Form 2106. Instructions for filing an amended tax return Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. Instructions for filing an amended tax return Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. Instructions for filing an amended tax return You do not have to itemize your deductions on Schedule A (Form 1040), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Instructions for filing an amended tax return You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . Instructions for filing an amended tax return For more information on qualified performing artists, see chapter 6 of Publication 463. Instructions for filing an amended tax return Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28. Instructions for filing an amended tax return They are not subject to the 2%-of-adjusted-gross-income limit. Instructions for filing an amended tax return To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Instructions for filing an amended tax return For more information on impairment-related work expenses, see chapter 6 of Publication 463. Instructions for filing an amended tax return Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Instructions for filing an amended tax return Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Instructions for filing an amended tax return For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. Instructions for filing an amended tax return Prev  Up  Next   Home   More Online Publications