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Www mypay gov 6. Www mypay gov   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Www mypay gov Free help with your tax return. Www mypay gov   You can get free help preparing your return nationwide from IRS-certified volunteers. Www mypay gov The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Www mypay gov The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www mypay gov Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Www mypay gov In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Www mypay gov To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Www mypay gov gov, download the IRS2Go app, or call 1-800-906-9887. Www mypay gov   As part of the TCE program, AARP offers the Tax-Aide counseling program. Www mypay gov To find the nearest AARP Tax-Aide site, visit AARP's website at www. Www mypay gov aarp. Www mypay gov org/money/taxaide or call 1-888-227-7669. Www mypay gov For more information on these programs, go to IRS. Www mypay gov gov and enter “VITA” in the search box. Www mypay gov Internet. Www mypay gov    IRS. Www mypay gov gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Www mypay gov Download the free IRS2Go app from the iTunes app store or from Google Play. Www mypay gov Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Www mypay gov Check the status of your 2013 refund with the Where's My Refund? application on IRS. Www mypay gov gov or download the IRS2Go app and select the Refund Status option. Www mypay gov The IRS issues more than 9 out of 10 refunds in less than 21 days. Www mypay gov Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Www mypay gov You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www mypay gov The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www mypay gov Use the Interactive Tax Assistant (ITA) to research your tax questions. Www mypay gov No need to wait on the phone or stand in line. Www mypay gov The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Www mypay gov When you reach the response screen, you can print the entire interview and the final response for your records. Www mypay gov New subject areas are added on a regular basis. Www mypay gov  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Www mypay gov gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Www mypay gov You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Www mypay gov The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Www mypay gov When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Www mypay gov Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Www mypay gov You can also ask the IRS to mail a return or an account transcript to you. Www mypay gov Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Www mypay gov gov or by calling 1-800-908-9946. Www mypay gov Tax return and tax account transcripts are generally available for the current year and the past three years. Www mypay gov Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Www mypay gov Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Www mypay gov If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Www mypay gov Check the status of your amended return using Where's My Amended Return? Go to IRS. Www mypay gov gov and enter Where's My Amended Return? in the search box. Www mypay gov You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www mypay gov It can take up to 3 weeks from the date you mailed it to show up in our system. Www mypay gov Make a payment using one of several safe and convenient electronic payment options available on IRS. Www mypay gov gov. Www mypay gov Select the Payment tab on the front page of IRS. Www mypay gov gov for more information. Www mypay gov Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Www mypay gov Figure your income tax withholding with the IRS Withholding Calculator on IRS. Www mypay gov gov. Www mypay gov Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Www mypay gov Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Www mypay gov gov. Www mypay gov Request an Electronic Filing PIN by going to IRS. Www mypay gov gov and entering Electronic Filing PIN in the search box. Www mypay gov Download forms, instructions and publications, including accessible versions for people with disabilities. Www mypay gov Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Www mypay gov gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Www mypay gov An employee can answer questions about your tax account or help you set up a payment plan. Www mypay gov Before you visit, check the Office Locator on IRS. Www mypay gov gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Www mypay gov If you have a special need, such as a disability, you can request an appointment. Www mypay gov Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Www mypay gov Apply for an Employer Identification Number (EIN). Www mypay gov Go to IRS. Www mypay gov gov and enter Apply for an EIN in the search box. Www mypay gov Read the Internal Revenue Code, regulations, or other official guidance. Www mypay gov Read Internal Revenue Bulletins. Www mypay gov Sign up to receive local and national tax news and more by email. Www mypay gov Just click on “subscriptions” above the search box on IRS. Www mypay gov gov and choose from a variety of options. Www mypay gov Phone. Www mypay gov    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Www mypay gov Download the free IRS2Go app from the iTunes app store or from Google Play. Www mypay gov Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Www mypay gov gov, or download the IRS2Go app. Www mypay gov Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www mypay gov The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www mypay gov Most VITA and TCE sites offer free electronic filing. Www mypay gov Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Www mypay gov Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Www mypay gov Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Www mypay gov If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Www mypay gov The IRS issues more than 9 out of 10 refunds in less than 21 days. Www mypay gov Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www mypay gov Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Www mypay gov The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www mypay gov Note, the above information is for our automated hotline. Www mypay gov Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Www mypay gov Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Www mypay gov You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www mypay gov It can take up to 3 weeks from the date you mailed it to show up in our system. Www mypay gov Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Www mypay gov You should receive your order within 10 business days. Www mypay gov Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Www mypay gov If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Www mypay gov Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Www mypay gov The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Www mypay gov These individuals can also contact the IRS through relay services such as the Federal Relay Service. Www mypay gov Walk-in. Www mypay gov   You can find a selection of forms, publications and services — in-person. Www mypay gov Products. Www mypay gov You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www mypay gov Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Www mypay gov Services. Www mypay gov You can walk in to your local TAC for face-to-face tax help. Www mypay gov An employee can answer questions about your tax account or help you set up a payment plan. Www mypay gov Before visiting, use the Office Locator tool on IRS. Www mypay gov gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Www mypay gov Mail. Www mypay gov   You can send your order for forms, instructions, and publications to the address below. Www mypay gov You should receive a response within 10 business days after your request is received. Www mypay gov Internal Revenue Service 1201 N. Www mypay gov Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Www mypay gov The Taxpayer Advocate Service (TAS) is your voice at the IRS. Www mypay gov Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Www mypay gov   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Www mypay gov We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Www mypay gov You face (or your business is facing) an immediate threat of adverse action. Www mypay gov You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Www mypay gov   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Www mypay gov Here's why we can help: TAS is an independent organization within the IRS. Www mypay gov Our advocates know how to work with the IRS. Www mypay gov Our services are free and tailored to meet your needs. Www mypay gov We have offices in every state, the District of Columbia, and Puerto Rico. Www mypay gov   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Www mypay gov   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Www mypay gov If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Www mypay gov Low Income Taxpayer Clinics (LITCs). Www mypay gov   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Www mypay gov Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Www mypay gov Visit www. Www mypay gov TaxpayerAdvocate. Www mypay gov irs. Www mypay gov gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Www mypay gov Prev  Up  Next   Home   More Online Publications
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Www mypay gov 12. Www mypay gov   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Www mypay gov Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. Www mypay gov  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. Www mypay gov 5 cents per mile. Www mypay gov For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Www mypay gov Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Www mypay gov To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. Www mypay gov What is the tax benefit of taking a business deduction for work-related education. Www mypay gov   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. Www mypay gov 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. Www mypay gov An itemized deduction reduces the amount of your income subject to tax. Www mypay gov   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Www mypay gov This reduces the amount of your income subject to both income tax and self-employment tax. Www mypay gov   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Www mypay gov You may qualify for these other benefits even if you do not meet the requirements listed above. Www mypay gov   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Www mypay gov Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Www mypay gov Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Www mypay gov This is education that meets at least one of the following two tests. Www mypay gov The education is required by your employer or the law to keep your present salary, status, or job. Www mypay gov The required education must serve a bona fide business purpose of your employer. Www mypay gov The education maintains or improves skills needed in your present work. Www mypay gov 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. Www mypay gov You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Www mypay gov Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Www mypay gov 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. Www mypay gov This additional education is qualifying work-related education if all three of the following requirements are met. Www mypay gov 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. Www mypay gov 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. Www mypay gov See Education To Maintain or Improve Skills , later. Www mypay gov Example. Www mypay gov You are a teacher who has satisfied the minimum requirements for teaching. Www mypay gov Your employer requires you to take an additional college course each year to keep your teaching job. Www mypay gov 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. Www mypay gov This image is too large to be displayed in the current screen. Www mypay gov Please click the link to view the image. Www mypay gov Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. Www mypay gov This could include refresher courses, courses on current developments, and academic or vocational courses. Www mypay gov Example. Www mypay gov You repair televisions, radios, and stereo systems for XYZ Store. Www mypay gov To keep up with the latest changes, you take special courses in radio and stereo service. Www mypay gov These courses maintain and improve skills required in your work. Www mypay gov Maintaining skills vs. Www mypay gov qualifying for new job. Www mypay gov   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. Www mypay gov Education during temporary absence. Www mypay gov   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. Www mypay gov Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Www mypay gov Example. Www mypay gov You quit your biology research job to become a full-time biology graduate student for 1 year. Www mypay gov 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. Www mypay gov Education during indefinite absence. Www mypay gov   If you stop work for more than a year, your absence from your job is considered indefinite. Www mypay gov 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. Www mypay gov Therefore, it is not qualifying work-related education. Www mypay gov 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. Www mypay gov The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Www mypay gov 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. Www mypay gov 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. Www mypay gov You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Www mypay gov Example 1. Www mypay gov You are a full-time engineering student. Www mypay gov 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. Www mypay gov 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. Www mypay gov The education is not qualifying work-related education. Www mypay gov Example 2. Www mypay gov You are an accountant and you have met the minimum educational requirements of your employer. Www mypay gov Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Www mypay gov 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. Www mypay gov Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Www mypay gov The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Www mypay gov If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Www mypay gov 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. Www mypay gov You generally will be considered a faculty member when one or more of the following occurs. Www mypay gov You have tenure. Www mypay gov Your years of service count toward obtaining tenure. Www mypay gov You have a vote in faculty decisions. Www mypay gov Your school makes contributions for you to a retirement plan other than social security or a similar program. Www mypay gov Example 1. Www mypay gov The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Www mypay gov In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Www mypay gov 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. Www mypay gov However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Www mypay gov 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. Www mypay gov If you have all the required education except the fifth year, you have met the minimum educational requirements. Www mypay gov 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. Www mypay gov Example 2. Www mypay gov Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Www mypay gov The additional four education courses can be qualifying work-related education. Www mypay gov Although you do not have all the required courses, you have already met the minimum educational requirements. Www mypay gov Example 3. Www mypay gov Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Www mypay gov The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Www mypay gov They are needed to meet the minimum educational requirements for employment as a teacher. Www mypay gov Example 4. Www mypay gov You have a bachelor's degree and you work as a temporary instructor at a university. Www mypay gov At the same time, you take graduate courses toward an advanced degree. Www mypay gov The rules of the university state that you can become a faculty member only if you get a graduate degree. Www mypay gov Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Www mypay gov You have not met the minimum educational requirements to qualify you as a faculty member. Www mypay gov The graduate courses are not qualifying work-related education. Www mypay gov Certification in a new state. Www mypay gov   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. Www mypay gov This is true even if you must get additional education to be certified in another state. Www mypay gov Any additional education you need is qualifying work-related education. Www mypay gov You have already met the minimum requirements for teaching. Www mypay gov Teaching in another state is not a new trade or business. Www mypay gov Example. Www mypay gov You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Www mypay gov You move to State B and are promptly hired as a teacher. Www mypay gov You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Www mypay gov 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. Www mypay gov 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. Www mypay gov This is true even if you do not plan to enter that trade or business. Www mypay gov If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Www mypay gov Example 1. Www mypay gov You are an accountant. Www mypay gov Your employer requires you to get a law degree at your own expense. Www mypay gov You register at a law school for the regular curriculum that leads to a law degree. Www mypay gov 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. Www mypay gov Example 2. Www mypay gov You are a general practitioner of medicine. Www mypay gov You take a 2-week course to review developments in several specialized fields of medicine. Www mypay gov The course does not qualify you for a new profession. Www mypay gov It is qualifying work- related education because it maintains or improves skills required in your present profession. Www mypay gov Example 3. Www mypay gov While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Www mypay gov The program will lead to qualifying you to practice psychoanalysis. Www mypay gov The psychoanalytic training does not qualify you for a new profession. Www mypay gov It is qualifying work-related education because it maintains or improves skills required in your present profession. Www mypay gov 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. Www mypay gov They are part of a program of study that can qualify you for a new profession. Www mypay gov Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Www mypay gov A change in duties in any of the following ways is not considered a change to a new business. Www mypay gov Elementary school teacher to secondary school teacher. Www mypay gov Teacher of one subject, such as biology, to teacher of another subject, such as art. Www mypay gov Classroom teacher to guidance counselor. Www mypay gov Classroom teacher to school administrator. Www mypay gov 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. Www mypay gov If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Www mypay gov You cannot deduct expenses related to tax-exempt and excluded income. Www mypay gov Deductible expenses. Www mypay gov   The following education expenses can be deducted. Www mypay gov Tuition, books, supplies, lab fees, and similar items. Www mypay gov Certain transportation and travel costs. Www mypay gov Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Www mypay gov Nondeductible expenses. Www mypay gov   You cannot deduct personal or capital expenses. Www mypay gov For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Www mypay gov This amount is a personal expense. Www mypay gov Unclaimed reimbursement. Www mypay gov   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. Www mypay gov Example. Www mypay gov Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Www mypay gov You do not file a voucher and you do not get reimbursed. Www mypay gov Because you did not file a voucher, you cannot deduct the expenses on your tax return. Www mypay gov Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Www mypay gov 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. Www mypay gov Temporary basis. Www mypay gov   You go to school on a temporary basis if either of the following situations applies to you. Www mypay gov Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Www mypay gov 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. Www mypay gov Your attendance is temporary up to the date you determine it will last more than 1 year. Www mypay gov If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Www mypay gov Attendance not on a temporary basis. Www mypay gov   You do not go to school on a temporary basis if either of the following situations apply to you. Www mypay gov Your attendance at school is realistically expected to last more than 1 year. Www mypay gov It does not matter how long you actually attend. Www mypay gov 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. Www mypay gov Your attendance is not temporary after the date you determine it will last more than 1 year. Www mypay gov 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. Www mypay gov This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Www mypay gov Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Www mypay gov Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Www mypay gov Example 1. Www mypay gov You regularly work in a nearby town, and go directly from work to home. Www mypay gov You also attend school every work night for 3 months to take a course that improves your job skills. Www mypay gov Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Www mypay gov This is true regardless of the distance traveled. Www mypay gov Example 2. Www mypay gov Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Www mypay gov You can deduct your transportation expenses from your regular work site to school and then home. Www mypay gov Example 3. Www mypay gov Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Www mypay gov Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Www mypay gov Example 4. Www mypay gov Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Www mypay gov Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Www mypay gov If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Www mypay gov 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. Www mypay gov Using your car. Www mypay gov    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. Www mypay gov The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Www mypay gov 5 cents per mile. Www mypay gov Whichever method you use, you can also deduct parking fees and tolls. Www mypay gov See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Www mypay gov 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. Www mypay gov Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Www mypay gov For more information, see chapter 1 of Publication 463. Www mypay gov You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Www mypay gov Mainly personal travel. Www mypay gov   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Www mypay gov You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Www mypay gov   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Www mypay gov An important factor is the comparison of time spent on personal activities with time spent on educational activities. Www mypay gov 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. Www mypay gov Example 1. Www mypay gov John works in Newark, New Jersey. Www mypay gov He traveled to Chicago to take a deductible 1-week course at the request of his employer. Www mypay gov His main reason for going to Chicago was to take the course. Www mypay gov While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Www mypay gov Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Www mypay gov He cannot deduct his transportation expenses of going to Pleasantville. Www mypay gov He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Www mypay gov Example 2. Www mypay gov Sue works in Boston. Www mypay gov She went to a university in Michigan to take a course for work. Www mypay gov The course is qualifying work-related education. Www mypay gov She took one course, which is one-fourth of a full course load of study. Www mypay gov She spent the rest of the time on personal activities. Www mypay gov Her reasons for taking the course in Michigan were all personal. Www mypay gov Sue's trip is mainly personal because three-fourths of her time is considered personal time. Www mypay gov She cannot deduct the cost of her round-trip train ticket to Michigan. Www mypay gov She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Www mypay gov Example 3. Www mypay gov Dave works in Nashville and recently traveled to California to take a 2-week seminar. Www mypay gov The seminar is qualifying work-related education. Www mypay gov While there, he spent an extra 8 weeks on personal activities. Www mypay gov The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Www mypay gov Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Www mypay gov He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Www mypay gov Cruises and conventions. Www mypay gov   Certain cruises and conventions offer seminars or courses as part of their itinerary. Www mypay gov Even if the seminars or courses are work related, your deduction for travel may be limited. Www mypay gov This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Www mypay gov   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. Www mypay gov 50% limit on meals. Www mypay gov   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Www mypay gov If you were reimbursed for the meals, see How To Treat Reimbursements , later. Www mypay gov   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Www mypay gov 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. Www mypay gov Example. Www mypay gov You are a French language teacher. Www mypay gov While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Www mypay gov You chose your itinerary and most of your activities to improve your French language skills. Www mypay gov You cannot deduct your travel expenses as education expenses. Www mypay gov 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. Www mypay gov No Double Benefit Allowed You cannot do either of the following. Www mypay gov Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. Www mypay gov Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Www mypay gov See Adjustments to Qualifying Work-Related Education Expenses, next. Www mypay gov 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. Www mypay gov You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Www mypay gov Tax-free educational assistance. Www mypay gov   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Www mypay gov Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Www mypay gov Amounts that do not reduce qualifying work-related education expenses. Www mypay gov   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. Www mypay gov 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. Www mypay gov How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Www mypay gov There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Www mypay gov You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Www mypay gov Note. Www mypay gov The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Www mypay gov Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Www mypay gov Your expenses must have a business connection. Www mypay gov This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Www mypay gov You must adequately account to your employer for your expenses within a reasonable period of time. Www mypay gov You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Www mypay gov If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. Www mypay gov If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. Www mypay gov Accountable plan rules not met. Www mypay gov   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Www mypay gov Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Www mypay gov Expenses equal reimbursement. Www mypay gov   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Www mypay gov Because your expenses and reimbursements are equal, you do not have a deduction. Www mypay gov Excess expenses. Www mypay gov   If your expenses are more than your reimbursement, you can deduct your excess expenses. Www mypay gov This is discussed later, under Deducting Business Expenses . Www mypay gov Allocating your reimbursements for meals. Www mypay gov   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Www mypay gov If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. Www mypay gov Make the allocation as follows. Www mypay gov Divide your meal expenses by your total expenses. Www mypay gov Multiply your total reimbursement by the result from (1). Www mypay gov This is the allocated reimbursement for your meal expenses. Www mypay gov Subtract the amount figured in (2) from your total reimbursement. Www mypay gov The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Www mypay gov Example. Www mypay gov Your employer paid you an expense allowance of $2,000 under an accountable plan. Www mypay gov The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Www mypay gov There was no indication of how much of the reimbursement was for each type of expense. Www mypay gov Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Www mypay gov Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Www mypay gov   1. Www mypay gov $425 meal expenses  $2,500 total expenses = . Www mypay gov 17   2. Www mypay gov $2,000 (reimbursement)×. Www mypay gov 17     =$340 (allocated reimbursement for meal expenses)   3. Www mypay gov $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). Www mypay gov After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Www mypay gov Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. Www mypay gov You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Www mypay gov This is discussed later under Deducting Business Expenses . Www mypay gov An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Www mypay gov Reimbursements for nondeductible expenses. Www mypay gov   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Www mypay gov You must include them in your income. Www mypay gov For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. Www mypay gov   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Www mypay gov Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Www mypay gov The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Www mypay gov Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). Www mypay gov If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. Www mypay gov See the instructions for the form you file for information on how to complete it. Www mypay gov 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. Www mypay gov If either (1) or (2) applies, you can deduct the total qualifying cost. Www mypay gov If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Www mypay gov In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Www mypay gov (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Www mypay gov ) 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. Www mypay gov Form 2106 or 2106-EZ. Www mypay gov   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Www mypay gov Form not required. Www mypay gov   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. Www mypay gov   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Www mypay gov (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Www mypay gov ) Using Form 2106-EZ. Www mypay gov   This form is shorter and easier to use than Form 2106. Www mypay gov 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. Www mypay gov   If you do not meet both of these requirements, use Form 2106. Www mypay gov 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. Www mypay gov Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. Www mypay gov You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Www mypay gov You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Www mypay gov For more information on qualified performing artists, see chapter 6 of Publication 463. Www mypay gov Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Www mypay gov They are not subject to the 2%-of-adjusted-gross-income limit. Www mypay gov To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Www mypay gov For more information on impairment-related work expenses, see chapter 6 of Publication 463. Www mypay gov Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Www mypay gov Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Www mypay gov If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. Www mypay gov However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. Www mypay gov Examples of records to keep. Www mypay gov   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Www mypay gov You should keep adequate records or have sufficient evidence that will support your expenses. Www mypay gov Estimates or approximations do not qualify as proof of an expense. Www mypay gov Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Www mypay gov , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Www mypay gov Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. Www mypay gov Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. Www mypay gov Complete information about any scholarship or fellowship grants, including amounts you received during the year. Www mypay gov Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Www mypay gov He was selected to attend a 3-week math seminar at a university in California. Www mypay gov The seminar will improve his skills in his current job and is qualifying work-related education. Www mypay gov He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. Www mypay gov Victor will file Form 1040. Www mypay gov His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. Www mypay gov He shows his expenses for the seminar in Part I of the form. Www mypay gov He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Www mypay gov He enters $400 on line 4 for his tuition and books. Www mypay gov On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Www mypay gov He multiplies that amount by 50% and enters the result, $263, on line 5. Www mypay gov On line 6, Victor totals the amounts from lines 3 through 5. Www mypay gov He carries the total, $2,313, to Schedule A (Form 1040), line 21. Www mypay gov Since he does not claim any vehicle expenses, Victor leaves Part II blank. Www mypay gov His filled-in form is shown on the next page. Www mypay gov This image is too large to be displayed in the current screen. Www mypay gov Please click the link to view the image. Www mypay gov Form 2106-EZ for V. Www mypay gov Jones Prev  Up  Next   Home   More Online Publications