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2012 1040a Tax Form

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2012 1040a Tax Form

2012 1040a tax form 12. 2012 1040a tax form   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. 2012 1040a tax form 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. 2012 1040a tax form  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. 2012 1040a tax form 5 cents per mile. 2012 1040a tax form For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. 2012 1040a tax form Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. 2012 1040a tax form 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. 2012 1040a tax form What is the tax benefit of taking a business deduction for work-related education. 2012 1040a tax form   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. 2012 1040a tax form 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. 2012 1040a tax form An itemized deduction reduces the amount of your income subject to tax. 2012 1040a tax form   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. 2012 1040a tax form This reduces the amount of your income subject to both income tax and self-employment tax. 2012 1040a tax form   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. 2012 1040a tax form You may qualify for these other benefits even if you do not meet the requirements listed above. 2012 1040a tax form   Also, your work-related education expenses may qualify you to claim more than one tax benefit. 2012 1040a tax form Generally, you may claim any number of benefits as long as you use different expenses to figure each one. 2012 1040a tax form Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. 2012 1040a tax form This is education that meets at least one of the following two tests. 2012 1040a tax form The education is required by your employer or the law to keep your present salary, status, or job. 2012 1040a tax form The required education must serve a bona fide business purpose of your employer. 2012 1040a tax form The education maintains or improves skills needed in your present work. 2012 1040a tax form 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. 2012 1040a tax form You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. 2012 1040a tax form Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. 2012 1040a tax form 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. 2012 1040a tax form This additional education is qualifying work-related education if all three of the following requirements are met. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form See Education To Maintain or Improve Skills , later. 2012 1040a tax form Example. 2012 1040a tax form You are a teacher who has satisfied the minimum requirements for teaching. 2012 1040a tax form Your employer requires you to take an additional college course each year to keep your teaching job. 2012 1040a tax form 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. 2012 1040a tax form This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form 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. 2012 1040a tax form This could include refresher courses, courses on current developments, and academic or vocational courses. 2012 1040a tax form Example. 2012 1040a tax form You repair televisions, radios, and stereo systems for XYZ Store. 2012 1040a tax form To keep up with the latest changes, you take special courses in radio and stereo service. 2012 1040a tax form These courses maintain and improve skills required in your work. 2012 1040a tax form Maintaining skills vs. 2012 1040a tax form qualifying for new job. 2012 1040a tax form   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. 2012 1040a tax form Education during temporary absence. 2012 1040a tax form   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. 2012 1040a tax form Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. 2012 1040a tax form Example. 2012 1040a tax form You quit your biology research job to become a full-time biology graduate student for 1 year. 2012 1040a tax form 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. 2012 1040a tax form Education during indefinite absence. 2012 1040a tax form   If you stop work for more than a year, your absence from your job is considered indefinite. 2012 1040a tax form 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. 2012 1040a tax form Therefore, it is not qualifying work-related education. 2012 1040a tax form 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. 2012 1040a tax form The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. 2012 1040a tax form Example 1. 2012 1040a tax form You are a full-time engineering student. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form The education is not qualifying work-related education. 2012 1040a tax form Example 2. 2012 1040a tax form You are an accountant and you have met the minimum educational requirements of your employer. 2012 1040a tax form Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. 2012 1040a tax form 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. 2012 1040a tax form Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. 2012 1040a tax form The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. 2012 1040a tax form If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. 2012 1040a tax form 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. 2012 1040a tax form You generally will be considered a faculty member when one or more of the following occurs. 2012 1040a tax form You have tenure. 2012 1040a tax form Your years of service count toward obtaining tenure. 2012 1040a tax form You have a vote in faculty decisions. 2012 1040a tax form Your school makes contributions for you to a retirement plan other than social security or a similar program. 2012 1040a tax form Example 1. 2012 1040a tax form The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. 2012 1040a tax form In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. 2012 1040a tax form 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. 2012 1040a tax form However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. 2012 1040a tax form 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. 2012 1040a tax form If you have all the required education except the fifth year, you have met the minimum educational requirements. 2012 1040a tax form 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. 2012 1040a tax form Example 2. 2012 1040a tax form Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. 2012 1040a tax form The additional four education courses can be qualifying work-related education. 2012 1040a tax form Although you do not have all the required courses, you have already met the minimum educational requirements. 2012 1040a tax form Example 3. 2012 1040a tax form Assume the same facts as in Example 1 except that you are hired with only 3 years of college. 2012 1040a tax form The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. 2012 1040a tax form They are needed to meet the minimum educational requirements for employment as a teacher. 2012 1040a tax form Example 4. 2012 1040a tax form You have a bachelor's degree and you work as a temporary instructor at a university. 2012 1040a tax form At the same time, you take graduate courses toward an advanced degree. 2012 1040a tax form The rules of the university state that you can become a faculty member only if you get a graduate degree. 2012 1040a tax form Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. 2012 1040a tax form You have not met the minimum educational requirements to qualify you as a faculty member. 2012 1040a tax form The graduate courses are not qualifying work-related education. 2012 1040a tax form Certification in a new state. 2012 1040a tax form   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. 2012 1040a tax form This is true even if you must get additional education to be certified in another state. 2012 1040a tax form Any additional education you need is qualifying work-related education. 2012 1040a tax form You have already met the minimum requirements for teaching. 2012 1040a tax form Teaching in another state is not a new trade or business. 2012 1040a tax form Example. 2012 1040a tax form You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. 2012 1040a tax form You move to State B and are promptly hired as a teacher. 2012 1040a tax form You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form This is true even if you do not plan to enter that trade or business. 2012 1040a tax form If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. 2012 1040a tax form Example 1. 2012 1040a tax form You are an accountant. 2012 1040a tax form Your employer requires you to get a law degree at your own expense. 2012 1040a tax form You register at a law school for the regular curriculum that leads to a law degree. 2012 1040a tax form 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. 2012 1040a tax form Example 2. 2012 1040a tax form You are a general practitioner of medicine. 2012 1040a tax form You take a 2-week course to review developments in several specialized fields of medicine. 2012 1040a tax form The course does not qualify you for a new profession. 2012 1040a tax form It is qualifying work- related education because it maintains or improves skills required in your present profession. 2012 1040a tax form Example 3. 2012 1040a tax form While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. 2012 1040a tax form The program will lead to qualifying you to practice psychoanalysis. 2012 1040a tax form The psychoanalytic training does not qualify you for a new profession. 2012 1040a tax form It is qualifying work-related education because it maintains or improves skills required in your present profession. 2012 1040a tax form 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. 2012 1040a tax form They are part of a program of study that can qualify you for a new profession. 2012 1040a tax form Teaching and Related Duties All teaching and related duties are considered the same general kind of work. 2012 1040a tax form A change in duties in any of the following ways is not considered a change to a new business. 2012 1040a tax form Elementary school teacher to secondary school teacher. 2012 1040a tax form Teacher of one subject, such as biology, to teacher of another subject, such as art. 2012 1040a tax form Classroom teacher to guidance counselor. 2012 1040a tax form Classroom teacher to school administrator. 2012 1040a tax form 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. 2012 1040a tax form If you are not self-employed, you can deduct business expenses only if you itemize your deductions. 2012 1040a tax form You cannot deduct expenses related to tax-exempt and excluded income. 2012 1040a tax form Deductible expenses. 2012 1040a tax form   The following education expenses can be deducted. 2012 1040a tax form Tuition, books, supplies, lab fees, and similar items. 2012 1040a tax form Certain transportation and travel costs. 2012 1040a tax form Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. 2012 1040a tax form Nondeductible expenses. 2012 1040a tax form   You cannot deduct personal or capital expenses. 2012 1040a tax form For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. 2012 1040a tax form This amount is a personal expense. 2012 1040a tax form Unclaimed reimbursement. 2012 1040a tax form   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. 2012 1040a tax form Example. 2012 1040a tax form Your employer agrees to pay your education expenses if you file a voucher showing your expenses. 2012 1040a tax form You do not file a voucher and you do not get reimbursed. 2012 1040a tax form Because you did not file a voucher, you cannot deduct the expenses on your tax return. 2012 1040a tax form Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. 2012 1040a tax form 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. 2012 1040a tax form Temporary basis. 2012 1040a tax form   You go to school on a temporary basis if either of the following situations applies to you. 2012 1040a tax form Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. 2012 1040a tax form 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. 2012 1040a tax form Your attendance is temporary up to the date you determine it will last more than 1 year. 2012 1040a tax form If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. 2012 1040a tax form Attendance not on a temporary basis. 2012 1040a tax form   You do not go to school on a temporary basis if either of the following situations apply to you. 2012 1040a tax form Your attendance at school is realistically expected to last more than 1 year. 2012 1040a tax form It does not matter how long you actually attend. 2012 1040a tax form 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. 2012 1040a tax form Your attendance is not temporary after the date you determine it will last more than 1 year. 2012 1040a tax form 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. 2012 1040a tax form This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. 2012 1040a tax form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2012 1040a tax form Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. 2012 1040a tax form Example 1. 2012 1040a tax form You regularly work in a nearby town, and go directly from work to home. 2012 1040a tax form You also attend school every work night for 3 months to take a course that improves your job skills. 2012 1040a tax form Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. 2012 1040a tax form This is true regardless of the distance traveled. 2012 1040a tax form Example 2. 2012 1040a tax form Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. 2012 1040a tax form You can deduct your transportation expenses from your regular work site to school and then home. 2012 1040a tax form Example 3. 2012 1040a tax form Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. 2012 1040a tax form Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. 2012 1040a tax form Example 4. 2012 1040a tax form Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. 2012 1040a tax form Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. 2012 1040a tax form If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. 2012 1040a tax form 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. 2012 1040a tax form Using your car. 2012 1040a tax form    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. 2012 1040a tax form The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. 2012 1040a tax form 5 cents per mile. 2012 1040a tax form Whichever method you use, you can also deduct parking fees and tolls. 2012 1040a tax form See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. 2012 1040a tax form 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. 2012 1040a tax form Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. 2012 1040a tax form For more information, see chapter 1 of Publication 463. 2012 1040a tax form You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. 2012 1040a tax form Mainly personal travel. 2012 1040a tax form   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. 2012 1040a tax form You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. 2012 1040a tax form   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. 2012 1040a tax form An important factor is the comparison of time spent on personal activities with time spent on educational activities. 2012 1040a tax form 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. 2012 1040a tax form Example 1. 2012 1040a tax form John works in Newark, New Jersey. 2012 1040a tax form He traveled to Chicago to take a deductible 1-week course at the request of his employer. 2012 1040a tax form His main reason for going to Chicago was to take the course. 2012 1040a tax form While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. 2012 1040a tax form Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. 2012 1040a tax form He cannot deduct his transportation expenses of going to Pleasantville. 2012 1040a tax form He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. 2012 1040a tax form Example 2. 2012 1040a tax form Sue works in Boston. 2012 1040a tax form She went to a university in Michigan to take a course for work. 2012 1040a tax form The course is qualifying work-related education. 2012 1040a tax form She took one course, which is one-fourth of a full course load of study. 2012 1040a tax form She spent the rest of the time on personal activities. 2012 1040a tax form Her reasons for taking the course in Michigan were all personal. 2012 1040a tax form Sue's trip is mainly personal because three-fourths of her time is considered personal time. 2012 1040a tax form She cannot deduct the cost of her round-trip train ticket to Michigan. 2012 1040a tax form She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. 2012 1040a tax form Example 3. 2012 1040a tax form Dave works in Nashville and recently traveled to California to take a 2-week seminar. 2012 1040a tax form The seminar is qualifying work-related education. 2012 1040a tax form While there, he spent an extra 8 weeks on personal activities. 2012 1040a tax form The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. 2012 1040a tax form Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. 2012 1040a tax form He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. 2012 1040a tax form Cruises and conventions. 2012 1040a tax form   Certain cruises and conventions offer seminars or courses as part of their itinerary. 2012 1040a tax form Even if the seminars or courses are work related, your deduction for travel may be limited. 2012 1040a tax form This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. 2012 1040a tax form   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. 2012 1040a tax form 50% limit on meals. 2012 1040a tax form   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. 2012 1040a tax form If you were reimbursed for the meals, see How To Treat Reimbursements , later. 2012 1040a tax form   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. 2012 1040a tax form 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. 2012 1040a tax form Example. 2012 1040a tax form You are a French language teacher. 2012 1040a tax form While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. 2012 1040a tax form You chose your itinerary and most of your activities to improve your French language skills. 2012 1040a tax form You cannot deduct your travel expenses as education expenses. 2012 1040a tax form 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. 2012 1040a tax form No Double Benefit Allowed You cannot do either of the following. 2012 1040a tax form 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. 2012 1040a tax form Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. 2012 1040a tax form See Adjustments to Qualifying Work-Related Education Expenses, next. 2012 1040a tax form 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. 2012 1040a tax form You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. 2012 1040a tax form Tax-free educational assistance. 2012 1040a tax form   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). 2012 1040a tax form 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. 2012 1040a tax form Amounts that do not reduce qualifying work-related education expenses. 2012 1040a tax form   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. 2012 1040a tax form 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. 2012 1040a tax form How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. 2012 1040a tax form There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. 2012 1040a tax form You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. 2012 1040a tax form Note. 2012 1040a tax form The following rules about reimbursement arrangements also apply to expense allowances received from your employer. 2012 1040a tax form Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. 2012 1040a tax form Your expenses must have a business connection. 2012 1040a tax form This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. 2012 1040a tax form You must adequately account to your employer for your expenses within a reasonable period of time. 2012 1040a tax form You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form Accountable plan rules not met. 2012 1040a tax form   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. 2012 1040a tax form Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). 2012 1040a tax form Expenses equal reimbursement. 2012 1040a tax form   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. 2012 1040a tax form Because your expenses and reimbursements are equal, you do not have a deduction. 2012 1040a tax form Excess expenses. 2012 1040a tax form   If your expenses are more than your reimbursement, you can deduct your excess expenses. 2012 1040a tax form This is discussed later, under Deducting Business Expenses . 2012 1040a tax form Allocating your reimbursements for meals. 2012 1040a tax form   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. 2012 1040a tax form 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. 2012 1040a tax form Make the allocation as follows. 2012 1040a tax form Divide your meal expenses by your total expenses. 2012 1040a tax form Multiply your total reimbursement by the result from (1). 2012 1040a tax form This is the allocated reimbursement for your meal expenses. 2012 1040a tax form Subtract the amount figured in (2) from your total reimbursement. 2012 1040a tax form The difference is the allocated reimbursement for your other expenses of qualifying work-related education. 2012 1040a tax form Example. 2012 1040a tax form Your employer paid you an expense allowance of $2,000 under an accountable plan. 2012 1040a tax form The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. 2012 1040a tax form There was no indication of how much of the reimbursement was for each type of expense. 2012 1040a tax form Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). 2012 1040a tax form Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. 2012 1040a tax form   1. 2012 1040a tax form $425 meal expenses  $2,500 total expenses = . 2012 1040a tax form 17   2. 2012 1040a tax form $2,000 (reimbursement)×. 2012 1040a tax form 17     =$340 (allocated reimbursement for meal expenses)   3. 2012 1040a tax form $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). 2012 1040a tax form After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). 2012 1040a tax form 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. 2012 1040a tax form You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. 2012 1040a tax form This is discussed later under Deducting Business Expenses . 2012 1040a tax form An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. 2012 1040a tax form Reimbursements for nondeductible expenses. 2012 1040a tax form   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. 2012 1040a tax form You must include them in your income. 2012 1040a tax form 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. 2012 1040a tax form   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. 2012 1040a tax form Deducting Business Expenses Self-employed persons and employees report their business expenses differently. 2012 1040a tax form The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. 2012 1040a tax form 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)). 2012 1040a tax form 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. 2012 1040a tax form See the instructions for the form you file for information on how to complete it. 2012 1040a tax form 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. 2012 1040a tax form If either (1) or (2) applies, you can deduct the total qualifying cost. 2012 1040a tax form If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. 2012 1040a tax form 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. 2012 1040a tax form (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2012 1040a tax form ) 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. 2012 1040a tax form Form 2106 or 2106-EZ. 2012 1040a tax form   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. 2012 1040a tax form Form not required. 2012 1040a tax form   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. 2012 1040a tax form   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. 2012 1040a tax form (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. 2012 1040a tax form ) Using Form 2106-EZ. 2012 1040a tax form   This form is shorter and easier to use than Form 2106. 2012 1040a tax form 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. 2012 1040a tax form   If you do not meet both of these requirements, use Form 2106. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . 2012 1040a tax form For more information on qualified performing artists, see chapter 6 of Publication 463. 2012 1040a tax form 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. 2012 1040a tax form They are not subject to the 2%-of-adjusted-gross-income limit. 2012 1040a tax form To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . 2012 1040a tax form For more information on impairment-related work expenses, see chapter 6 of Publication 463. 2012 1040a tax form Recordkeeping You must keep records as proof of any deduction claimed on your tax return. 2012 1040a tax form Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form Examples of records to keep. 2012 1040a tax form   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. 2012 1040a tax form You should keep adequate records or have sufficient evidence that will support your expenses. 2012 1040a tax form Estimates or approximations do not qualify as proof of an expense. 2012 1040a tax form Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. 2012 1040a tax form , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form Complete information about any scholarship or fellowship grants, including amounts you received during the year. 2012 1040a tax form Illustrated Example Victor Jones teaches math at a private high school in North Carolina. 2012 1040a tax form He was selected to attend a 3-week math seminar at a university in California. 2012 1040a tax form The seminar will improve his skills in his current job and is qualifying work-related education. 2012 1040a tax form 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. 2012 1040a tax form Victor will file Form 1040. 2012 1040a tax form 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. 2012 1040a tax form He shows his expenses for the seminar in Part I of the form. 2012 1040a tax form He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. 2012 1040a tax form He enters $400 on line 4 for his tuition and books. 2012 1040a tax form On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. 2012 1040a tax form He multiplies that amount by 50% and enters the result, $263, on line 5. 2012 1040a tax form On line 6, Victor totals the amounts from lines 3 through 5. 2012 1040a tax form He carries the total, $2,313, to Schedule A (Form 1040), line 21. 2012 1040a tax form Since he does not claim any vehicle expenses, Victor leaves Part II blank. 2012 1040a tax form His filled-in form is shown on the next page. 2012 1040a tax form This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Form 2106-EZ for V. 2012 1040a tax form Jones Prev  Up  Next   Home   More Online Publications

The 2012 1040a Tax Form

2012 1040a tax form Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2012 1040a tax form Tax questions. 2012 1040a tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. 2012 1040a tax form irs. 2012 1040a tax form gov/pub526. 2012 1040a tax form What's New Limit on itemized deductions. 2012 1040a tax form  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). 2012 1040a tax form For more information and a worksheet, see the instructions for Schedule A (Form 1040). 2012 1040a tax form Reminders Disaster relief. 2012 1040a tax form  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). 2012 1040a tax form However, you cannot deduct contributions earmarked for relief of a particular individual or family. 2012 1040a tax form Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. 2012 1040a tax form You can also find more information on IRS. 2012 1040a tax form gov. 2012 1040a tax form Enter “disaster relief” in the search box. 2012 1040a tax form Photographs of missing children. 2012 1040a tax form  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2012 1040a tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 1040a tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 1040a tax form Introduction This publication explains how to claim a deduction for your charitable contributions. 2012 1040a tax form It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. 2012 1040a tax form It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. 2012 1040a tax form A charitable contribution is a donation or gift to, or for the use of, a qualified organization. 2012 1040a tax form It is voluntary and is made without getting, or expecting to get, anything of equal value. 2012 1040a tax form Qualified organizations. 2012 1040a tax form   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. 2012 1040a tax form You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . 2012 1040a tax form Form 1040 required. 2012 1040a tax form   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). 2012 1040a tax form The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. 2012 1040a tax form Comments and suggestions. 2012 1040a tax form   We welcome your comments about this publication and your suggestions for future editions. 2012 1040a tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 1040a tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 1040a tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 1040a tax form   You can send your comments from www. 2012 1040a tax form irs. 2012 1040a tax form gov/formspubs/. 2012 1040a tax form Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 1040a tax form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 1040a tax form Ordering forms and publications. 2012 1040a tax form   Visit www. 2012 1040a tax form irs. 2012 1040a tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 1040a tax form Internal Revenue Service 1201 N. 2012 1040a tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 1040a tax form   If you have a tax question, check the information available on IRS. 2012 1040a tax form gov or call 1-800-829-1040. 2012 1040a tax form We cannot answer tax questions sent to either of the above addresses. 2012 1040a tax form Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2012 1040a tax form Table 1. 2012 1040a tax form Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. 2012 1040a tax form See the rest of this publication for more information and additional rules and limits that may apply. 2012 1040a tax form Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. 2012 1040a tax form   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications