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2010 Irs Form 1040ez

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2010 Irs Form 1040ez

2010 irs form 1040ez 5. 2010 irs form 1040ez   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. 2010 irs form 1040ez Free help with your tax return. 2010 irs form 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. 2010 irs form 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2010 irs form 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 irs form 1040ez 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. 2010 irs form 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2010 irs form 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2010 irs form 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. 2010 irs form 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 irs form 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 irs form 1040ez aarp. 2010 irs form 1040ez org/money/taxaide or call 1-888-227-7669. 2010 irs form 1040ez For more information on these programs, go to IRS. 2010 irs form 1040ez gov and enter “VITA” in the search box. 2010 irs form 1040ez Internet. 2010 irs form 1040ez    IRS. 2010 irs form 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2010 irs form 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 irs form 1040ez 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. 2010 irs form 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2010 irs form 1040ez gov or download the IRS2Go app and select the Refund Status option. 2010 irs form 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 irs form 1040ez 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. 2010 irs form 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 irs form 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 irs form 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. 2010 irs form 1040ez No need to wait on the phone or stand in line. 2010 irs form 1040ez 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. 2010 irs form 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. 2010 irs form 1040ez New subject areas are added on a regular basis. 2010 irs form 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2010 irs form 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2010 irs form 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2010 irs form 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez You can also ask the IRS to mail a return or an account transcript to you. 2010 irs form 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2010 irs form 1040ez gov or by calling 1-800-908-9946. 2010 irs form 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. 2010 irs form 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2010 irs form 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2010 irs form 1040ez 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. 2010 irs form 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. 2010 irs form 1040ez gov and enter Where's My Amended Return? in the search box. 2010 irs form 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 irs form 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 irs form 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. 2010 irs form 1040ez gov. 2010 irs form 1040ez Select the Payment tab on the front page of IRS. 2010 irs form 1040ez gov for more information. 2010 irs form 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2010 irs form 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 irs form 1040ez gov. 2010 irs form 1040ez 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. 2010 irs form 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 irs form 1040ez gov. 2010 irs form 1040ez Request an Electronic Filing PIN by going to IRS. 2010 irs form 1040ez gov and entering Electronic Filing PIN in the search box. 2010 irs form 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. 2010 irs form 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2010 irs form 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2010 irs form 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2010 irs form 1040ez Before you visit, check the Office Locator on IRS. 2010 irs form 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2010 irs form 1040ez If you have a special need, such as a disability, you can request an appointment. 2010 irs form 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 irs form 1040ez Apply for an Employer Identification Number (EIN). 2010 irs form 1040ez Go to IRS. 2010 irs form 1040ez gov and enter Apply for an EIN in the search box. 2010 irs form 1040ez Read the Internal Revenue Code, regulations, or other official guidance. 2010 irs form 1040ez Read Internal Revenue Bulletins. 2010 irs form 1040ez Sign up to receive local and national tax news and more by email. 2010 irs form 1040ez Just click on “subscriptions” above the search box on IRS. 2010 irs form 1040ez gov and choose from a variety of options. 2010 irs form 1040ez Phone. 2010 irs form 1040ez   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 irs form 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 irs form 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2010 irs form 1040ez gov, or download the IRS2Go app. 2010 irs form 1040ez 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. 2010 irs form 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 irs form 1040ez Most VITA and TCE sites offer free electronic filing. 2010 irs form 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 irs form 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 irs form 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 irs form 1040ez 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. 2010 irs form 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 irs form 1040ez Note, the above information is for our automated hotline. 2010 irs form 1040ez 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. 2010 irs form 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 irs form 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 irs form 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 irs form 1040ez 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). 2010 irs form 1040ez You should receive your order within 10 business days. 2010 irs form 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2010 irs form 1040ez 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. 2010 irs form 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 irs form 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 irs form 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2010 irs form 1040ez Walk-in. 2010 irs form 1040ez   You can find a selection of forms, publications and services — in-person. 2010 irs form 1040ez Products. 2010 irs form 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 irs form 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 irs form 1040ez Services. 2010 irs form 1040ez You can walk in to your local TAC for face-to-face tax help. 2010 irs form 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2010 irs form 1040ez Before visiting, use the Office Locator tool on IRS. 2010 irs form 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2010 irs form 1040ez Mail. 2010 irs form 1040ez   You can send your order for forms, instructions, and publications to the address below. 2010 irs form 1040ez You should receive a response within 10 business days after your request is received. 2010 irs form 1040ez Internal Revenue Service 1201 N. 2010 irs form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. 2010 irs form 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 irs form 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 irs form 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2010 irs form 1040ez 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. 2010 irs form 1040ez You face (or your business is facing) an immediate threat of adverse action. 2010 irs form 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 irs form 1040ez   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. 2010 irs form 1040ez Here's why we can help: TAS is an independent organization within the IRS. 2010 irs form 1040ez Our advocates know how to work with the IRS. 2010 irs form 1040ez Our services are free and tailored to meet your needs. 2010 irs form 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. 2010 irs form 1040ez   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. 2010 irs form 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 irs form 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2010 irs form 1040ez Prev  Up  Next   Home   More Online Publications
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Federal Home Loan Mortgage Corporation (Freddie Mac)

A private corporation founded by Congress, the Federal Home Loan Mortgage corporation's mission is to promote stability and affordability in the housing market by purchasing mortgages from banks and other loan makers. The corporation is currently under conservatorship, under the direction of the Federal Housing Finance Agency.

Contact the Agency or Department

Website: Federal Home Loan Mortgage Corporation (Freddie Mac)

Contact In-Person: Contact Freddie Mac

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Phone Number: (703) 903-2000

Toll-free: (800) 424-5401(888) 995-4673 (Housing Counselors, 24 hrs)

The 2010 Irs Form 1040ez

2010 irs form 1040ez 12. 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez  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. 2010 irs form 1040ez 5 cents per mile. 2010 irs form 1040ez For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. 2010 irs form 1040ez Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. 2010 irs form 1040ez 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. 2010 irs form 1040ez What is the tax benefit of taking a business deduction for work-related education. 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez An itemized deduction reduces the amount of your income subject to tax. 2010 irs form 1040ez   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. 2010 irs form 1040ez This reduces the amount of your income subject to both income tax and self-employment tax. 2010 irs form 1040ez   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. 2010 irs form 1040ez You may qualify for these other benefits even if you do not meet the requirements listed above. 2010 irs form 1040ez   Also, your work-related education expenses may qualify you to claim more than one tax benefit. 2010 irs form 1040ez Generally, you may claim any number of benefits as long as you use different expenses to figure each one. 2010 irs form 1040ez Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. 2010 irs form 1040ez This is education that meets at least one of the following two tests. 2010 irs form 1040ez The education is required by your employer or the law to keep your present salary, status, or job. 2010 irs form 1040ez The required education must serve a bona fide business purpose of your employer. 2010 irs form 1040ez The education maintains or improves skills needed in your present work. 2010 irs form 1040ez 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. 2010 irs form 1040ez You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. 2010 irs form 1040ez Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. 2010 irs form 1040ez 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. 2010 irs form 1040ez This additional education is qualifying work-related education if all three of the following requirements are met. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez See Education To Maintain or Improve Skills , later. 2010 irs form 1040ez Example. 2010 irs form 1040ez You are a teacher who has satisfied the minimum requirements for teaching. 2010 irs form 1040ez Your employer requires you to take an additional college course each year to keep your teaching job. 2010 irs form 1040ez 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. 2010 irs form 1040ez This image is too large to be displayed in the current screen. 2010 irs form 1040ez Please click the link to view the image. 2010 irs form 1040ez 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. 2010 irs form 1040ez This could include refresher courses, courses on current developments, and academic or vocational courses. 2010 irs form 1040ez Example. 2010 irs form 1040ez You repair televisions, radios, and stereo systems for XYZ Store. 2010 irs form 1040ez To keep up with the latest changes, you take special courses in radio and stereo service. 2010 irs form 1040ez These courses maintain and improve skills required in your work. 2010 irs form 1040ez Maintaining skills vs. 2010 irs form 1040ez qualifying for new job. 2010 irs form 1040ez   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. 2010 irs form 1040ez Education during temporary absence. 2010 irs form 1040ez   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. 2010 irs form 1040ez Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. 2010 irs form 1040ez Example. 2010 irs form 1040ez You quit your biology research job to become a full-time biology graduate student for 1 year. 2010 irs form 1040ez 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. 2010 irs form 1040ez Education during indefinite absence. 2010 irs form 1040ez   If you stop work for more than a year, your absence from your job is considered indefinite. 2010 irs form 1040ez 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. 2010 irs form 1040ez Therefore, it is not qualifying work-related education. 2010 irs form 1040ez 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. 2010 irs form 1040ez The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. 2010 irs form 1040ez Example 1. 2010 irs form 1040ez You are a full-time engineering student. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez The education is not qualifying work-related education. 2010 irs form 1040ez Example 2. 2010 irs form 1040ez You are an accountant and you have met the minimum educational requirements of your employer. 2010 irs form 1040ez Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. 2010 irs form 1040ez 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. 2010 irs form 1040ez Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. 2010 irs form 1040ez The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. 2010 irs form 1040ez If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. 2010 irs form 1040ez 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. 2010 irs form 1040ez You generally will be considered a faculty member when one or more of the following occurs. 2010 irs form 1040ez You have tenure. 2010 irs form 1040ez Your years of service count toward obtaining tenure. 2010 irs form 1040ez You have a vote in faculty decisions. 2010 irs form 1040ez Your school makes contributions for you to a retirement plan other than social security or a similar program. 2010 irs form 1040ez Example 1. 2010 irs form 1040ez The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. 2010 irs form 1040ez In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. 2010 irs form 1040ez 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. 2010 irs form 1040ez However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. 2010 irs form 1040ez 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. 2010 irs form 1040ez If you have all the required education except the fifth year, you have met the minimum educational requirements. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 2. 2010 irs form 1040ez Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. 2010 irs form 1040ez The additional four education courses can be qualifying work-related education. 2010 irs form 1040ez Although you do not have all the required courses, you have already met the minimum educational requirements. 2010 irs form 1040ez Example 3. 2010 irs form 1040ez Assume the same facts as in Example 1 except that you are hired with only 3 years of college. 2010 irs form 1040ez The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. 2010 irs form 1040ez They are needed to meet the minimum educational requirements for employment as a teacher. 2010 irs form 1040ez Example 4. 2010 irs form 1040ez You have a bachelor's degree and you work as a temporary instructor at a university. 2010 irs form 1040ez At the same time, you take graduate courses toward an advanced degree. 2010 irs form 1040ez The rules of the university state that you can become a faculty member only if you get a graduate degree. 2010 irs form 1040ez Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. 2010 irs form 1040ez You have not met the minimum educational requirements to qualify you as a faculty member. 2010 irs form 1040ez The graduate courses are not qualifying work-related education. 2010 irs form 1040ez Certification in a new state. 2010 irs form 1040ez   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. 2010 irs form 1040ez This is true even if you must get additional education to be certified in another state. 2010 irs form 1040ez Any additional education you need is qualifying work-related education. 2010 irs form 1040ez You have already met the minimum requirements for teaching. 2010 irs form 1040ez Teaching in another state is not a new trade or business. 2010 irs form 1040ez Example. 2010 irs form 1040ez You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. 2010 irs form 1040ez You move to State B and are promptly hired as a teacher. 2010 irs form 1040ez You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez This is true even if you do not plan to enter that trade or business. 2010 irs form 1040ez If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. 2010 irs form 1040ez Example 1. 2010 irs form 1040ez You are an accountant. 2010 irs form 1040ez Your employer requires you to get a law degree at your own expense. 2010 irs form 1040ez You register at a law school for the regular curriculum that leads to a law degree. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 2. 2010 irs form 1040ez You are a general practitioner of medicine. 2010 irs form 1040ez You take a 2-week course to review developments in several specialized fields of medicine. 2010 irs form 1040ez The course does not qualify you for a new profession. 2010 irs form 1040ez It is qualifying work- related education because it maintains or improves skills required in your present profession. 2010 irs form 1040ez Example 3. 2010 irs form 1040ez While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. 2010 irs form 1040ez The program will lead to qualifying you to practice psychoanalysis. 2010 irs form 1040ez The psychoanalytic training does not qualify you for a new profession. 2010 irs form 1040ez It is qualifying work-related education because it maintains or improves skills required in your present profession. 2010 irs form 1040ez 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. 2010 irs form 1040ez They are part of a program of study that can qualify you for a new profession. 2010 irs form 1040ez Teaching and Related Duties All teaching and related duties are considered the same general kind of work. 2010 irs form 1040ez A change in duties in any of the following ways is not considered a change to a new business. 2010 irs form 1040ez Elementary school teacher to secondary school teacher. 2010 irs form 1040ez Teacher of one subject, such as biology, to teacher of another subject, such as art. 2010 irs form 1040ez Classroom teacher to guidance counselor. 2010 irs form 1040ez Classroom teacher to school administrator. 2010 irs form 1040ez 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. 2010 irs form 1040ez If you are not self-employed, you can deduct business expenses only if you itemize your deductions. 2010 irs form 1040ez You cannot deduct expenses related to tax-exempt and excluded income. 2010 irs form 1040ez Deductible expenses. 2010 irs form 1040ez   The following education expenses can be deducted. 2010 irs form 1040ez Tuition, books, supplies, lab fees, and similar items. 2010 irs form 1040ez Certain transportation and travel costs. 2010 irs form 1040ez Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. 2010 irs form 1040ez Nondeductible expenses. 2010 irs form 1040ez   You cannot deduct personal or capital expenses. 2010 irs form 1040ez For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. 2010 irs form 1040ez This amount is a personal expense. 2010 irs form 1040ez Unclaimed reimbursement. 2010 irs form 1040ez   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. 2010 irs form 1040ez Example. 2010 irs form 1040ez Your employer agrees to pay your education expenses if you file a voucher showing your expenses. 2010 irs form 1040ez You do not file a voucher and you do not get reimbursed. 2010 irs form 1040ez Because you did not file a voucher, you cannot deduct the expenses on your tax return. 2010 irs form 1040ez Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. 2010 irs form 1040ez 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. 2010 irs form 1040ez Temporary basis. 2010 irs form 1040ez   You go to school on a temporary basis if either of the following situations applies to you. 2010 irs form 1040ez Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. 2010 irs form 1040ez 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. 2010 irs form 1040ez Your attendance is temporary up to the date you determine it will last more than 1 year. 2010 irs form 1040ez If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. 2010 irs form 1040ez Attendance not on a temporary basis. 2010 irs form 1040ez   You do not go to school on a temporary basis if either of the following situations apply to you. 2010 irs form 1040ez Your attendance at school is realistically expected to last more than 1 year. 2010 irs form 1040ez It does not matter how long you actually attend. 2010 irs form 1040ez 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. 2010 irs form 1040ez Your attendance is not temporary after the date you determine it will last more than 1 year. 2010 irs form 1040ez 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. 2010 irs form 1040ez This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. 2010 irs form 1040ez Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2010 irs form 1040ez Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. 2010 irs form 1040ez Example 1. 2010 irs form 1040ez You regularly work in a nearby town, and go directly from work to home. 2010 irs form 1040ez You also attend school every work night for 3 months to take a course that improves your job skills. 2010 irs form 1040ez Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. 2010 irs form 1040ez This is true regardless of the distance traveled. 2010 irs form 1040ez Example 2. 2010 irs form 1040ez Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. 2010 irs form 1040ez You can deduct your transportation expenses from your regular work site to school and then home. 2010 irs form 1040ez Example 3. 2010 irs form 1040ez Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. 2010 irs form 1040ez Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. 2010 irs form 1040ez Example 4. 2010 irs form 1040ez Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. 2010 irs form 1040ez Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. 2010 irs form 1040ez If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. 2010 irs form 1040ez 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. 2010 irs form 1040ez Using your car. 2010 irs form 1040ez    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. 2010 irs form 1040ez The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. 2010 irs form 1040ez 5 cents per mile. 2010 irs form 1040ez Whichever method you use, you can also deduct parking fees and tolls. 2010 irs form 1040ez See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. 2010 irs form 1040ez 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. 2010 irs form 1040ez Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. 2010 irs form 1040ez For more information, see chapter 1 of Publication 463. 2010 irs form 1040ez You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. 2010 irs form 1040ez Mainly personal travel. 2010 irs form 1040ez   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. 2010 irs form 1040ez You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. 2010 irs form 1040ez   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. 2010 irs form 1040ez An important factor is the comparison of time spent on personal activities with time spent on educational activities. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example 1. 2010 irs form 1040ez John works in Newark, New Jersey. 2010 irs form 1040ez He traveled to Chicago to take a deductible 1-week course at the request of his employer. 2010 irs form 1040ez His main reason for going to Chicago was to take the course. 2010 irs form 1040ez While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. 2010 irs form 1040ez Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. 2010 irs form 1040ez He cannot deduct his transportation expenses of going to Pleasantville. 2010 irs form 1040ez He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. 2010 irs form 1040ez Example 2. 2010 irs form 1040ez Sue works in Boston. 2010 irs form 1040ez She went to a university in Michigan to take a course for work. 2010 irs form 1040ez The course is qualifying work-related education. 2010 irs form 1040ez She took one course, which is one-fourth of a full course load of study. 2010 irs form 1040ez She spent the rest of the time on personal activities. 2010 irs form 1040ez Her reasons for taking the course in Michigan were all personal. 2010 irs form 1040ez Sue's trip is mainly personal because three-fourths of her time is considered personal time. 2010 irs form 1040ez She cannot deduct the cost of her round-trip train ticket to Michigan. 2010 irs form 1040ez She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. 2010 irs form 1040ez Example 3. 2010 irs form 1040ez Dave works in Nashville and recently traveled to California to take a 2-week seminar. 2010 irs form 1040ez The seminar is qualifying work-related education. 2010 irs form 1040ez While there, he spent an extra 8 weeks on personal activities. 2010 irs form 1040ez The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. 2010 irs form 1040ez Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. 2010 irs form 1040ez He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. 2010 irs form 1040ez Cruises and conventions. 2010 irs form 1040ez   Certain cruises and conventions offer seminars or courses as part of their itinerary. 2010 irs form 1040ez Even if the seminars or courses are work related, your deduction for travel may be limited. 2010 irs form 1040ez This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. 2010 irs form 1040ez   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. 2010 irs form 1040ez 50% limit on meals. 2010 irs form 1040ez   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. 2010 irs form 1040ez If you were reimbursed for the meals, see How To Treat Reimbursements , later. 2010 irs form 1040ez   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. 2010 irs form 1040ez 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. 2010 irs form 1040ez Example. 2010 irs form 1040ez You are a French language teacher. 2010 irs form 1040ez While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. 2010 irs form 1040ez You chose your itinerary and most of your activities to improve your French language skills. 2010 irs form 1040ez You cannot deduct your travel expenses as education expenses. 2010 irs form 1040ez 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. 2010 irs form 1040ez No Double Benefit Allowed You cannot do either of the following. 2010 irs form 1040ez 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. 2010 irs form 1040ez Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. 2010 irs form 1040ez See Adjustments to Qualifying Work-Related Education Expenses, next. 2010 irs form 1040ez 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. 2010 irs form 1040ez You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. 2010 irs form 1040ez Tax-free educational assistance. 2010 irs form 1040ez   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). 2010 irs form 1040ez 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. 2010 irs form 1040ez Amounts that do not reduce qualifying work-related education expenses. 2010 irs form 1040ez   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. 2010 irs form 1040ez 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. 2010 irs form 1040ez How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. 2010 irs form 1040ez There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. 2010 irs form 1040ez You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. 2010 irs form 1040ez Note. 2010 irs form 1040ez The following rules about reimbursement arrangements also apply to expense allowances received from your employer. 2010 irs form 1040ez Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. 2010 irs form 1040ez Your expenses must have a business connection. 2010 irs form 1040ez This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. 2010 irs form 1040ez You must adequately account to your employer for your expenses within a reasonable period of time. 2010 irs form 1040ez You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Accountable plan rules not met. 2010 irs form 1040ez   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. 2010 irs form 1040ez Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). 2010 irs form 1040ez Expenses equal reimbursement. 2010 irs form 1040ez   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. 2010 irs form 1040ez Because your expenses and reimbursements are equal, you do not have a deduction. 2010 irs form 1040ez Excess expenses. 2010 irs form 1040ez   If your expenses are more than your reimbursement, you can deduct your excess expenses. 2010 irs form 1040ez This is discussed later, under Deducting Business Expenses . 2010 irs form 1040ez Allocating your reimbursements for meals. 2010 irs form 1040ez   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. 2010 irs form 1040ez 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. 2010 irs form 1040ez Make the allocation as follows. 2010 irs form 1040ez Divide your meal expenses by your total expenses. 2010 irs form 1040ez Multiply your total reimbursement by the result from (1). 2010 irs form 1040ez This is the allocated reimbursement for your meal expenses. 2010 irs form 1040ez Subtract the amount figured in (2) from your total reimbursement. 2010 irs form 1040ez The difference is the allocated reimbursement for your other expenses of qualifying work-related education. 2010 irs form 1040ez Example. 2010 irs form 1040ez Your employer paid you an expense allowance of $2,000 under an accountable plan. 2010 irs form 1040ez The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. 2010 irs form 1040ez There was no indication of how much of the reimbursement was for each type of expense. 2010 irs form 1040ez Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). 2010 irs form 1040ez Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. 2010 irs form 1040ez   1. 2010 irs form 1040ez $425 meal expenses  $2,500 total expenses = . 2010 irs form 1040ez 17   2. 2010 irs form 1040ez $2,000 (reimbursement)×. 2010 irs form 1040ez 17     =$340 (allocated reimbursement for meal expenses)   3. 2010 irs form 1040ez $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). 2010 irs form 1040ez After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). 2010 irs form 1040ez 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. 2010 irs form 1040ez You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. 2010 irs form 1040ez This is discussed later under Deducting Business Expenses . 2010 irs form 1040ez An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. 2010 irs form 1040ez Reimbursements for nondeductible expenses. 2010 irs form 1040ez   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. 2010 irs form 1040ez You must include them in your income. 2010 irs form 1040ez 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. 2010 irs form 1040ez   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. 2010 irs form 1040ez Deducting Business Expenses Self-employed persons and employees report their business expenses differently. 2010 irs form 1040ez The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. 2010 irs form 1040ez 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)). 2010 irs form 1040ez 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. 2010 irs form 1040ez See the instructions for the form you file for information on how to complete it. 2010 irs form 1040ez 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. 2010 irs form 1040ez If either (1) or (2) applies, you can deduct the total qualifying cost. 2010 irs form 1040ez If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. 2010 irs form 1040ez 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. 2010 irs form 1040ez (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2010 irs form 1040ez ) 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. 2010 irs form 1040ez Form 2106 or 2106-EZ. 2010 irs form 1040ez   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. 2010 irs form 1040ez Form not required. 2010 irs form 1040ez   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. 2010 irs form 1040ez   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. 2010 irs form 1040ez (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. 2010 irs form 1040ez ) Using Form 2106-EZ. 2010 irs form 1040ez   This form is shorter and easier to use than Form 2106. 2010 irs form 1040ez 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. 2010 irs form 1040ez   If you do not meet both of these requirements, use Form 2106. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . 2010 irs form 1040ez For more information on qualified performing artists, see chapter 6 of Publication 463. 2010 irs form 1040ez 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. 2010 irs form 1040ez They are not subject to the 2%-of-adjusted-gross-income limit. 2010 irs form 1040ez To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . 2010 irs form 1040ez For more information on impairment-related work expenses, see chapter 6 of Publication 463. 2010 irs form 1040ez Recordkeeping You must keep records as proof of any deduction claimed on your tax return. 2010 irs form 1040ez Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Examples of records to keep. 2010 irs form 1040ez   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. 2010 irs form 1040ez You should keep adequate records or have sufficient evidence that will support your expenses. 2010 irs form 1040ez Estimates or approximations do not qualify as proof of an expense. 2010 irs form 1040ez Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. 2010 irs form 1040ez , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. 2010 irs form 1040ez 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. 2010 irs form 1040ez 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. 2010 irs form 1040ez Complete information about any scholarship or fellowship grants, including amounts you received during the year. 2010 irs form 1040ez Illustrated Example Victor Jones teaches math at a private high school in North Carolina. 2010 irs form 1040ez He was selected to attend a 3-week math seminar at a university in California. 2010 irs form 1040ez The seminar will improve his skills in his current job and is qualifying work-related education. 2010 irs form 1040ez 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. 2010 irs form 1040ez Victor will file Form 1040. 2010 irs form 1040ez 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. 2010 irs form 1040ez He shows his expenses for the seminar in Part I of the form. 2010 irs form 1040ez He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. 2010 irs form 1040ez He enters $400 on line 4 for his tuition and books. 2010 irs form 1040ez On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. 2010 irs form 1040ez He multiplies that amount by 50% and enters the result, $263, on line 5. 2010 irs form 1040ez On line 6, Victor totals the amounts from lines 3 through 5. 2010 irs form 1040ez He carries the total, $2,313, to Schedule A (Form 1040), line 21. 2010 irs form 1040ez Since he does not claim any vehicle expenses, Victor leaves Part II blank. 2010 irs form 1040ez His filled-in form is shown on the next page. 2010 irs form 1040ez This image is too large to be displayed in the current screen. 2010 irs form 1040ez Please click the link to view the image. 2010 irs form 1040ez Form 2106-EZ for V. 2010 irs form 1040ez Jones Prev  Up  Next   Home   More Online Publications