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Back tax home 1. Back tax home   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. Back tax home Business associate. Back tax home Bona fide business purpose. Back tax home Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. Back tax home This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. Back tax home It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. Back tax home Travel expenses defined. Back tax home   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. Back tax home   An ordinary expense is one that is common and accepted in your trade or business. Back tax home A necessary expense is one that is helpful and appropriate for your business. Back tax home An expense does not have to be required to be considered necessary. Back tax home   You will find examples of deductible travel expenses in Table 1-1 , later. Back tax home Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. Back tax home This rest requirement is not satisfied by merely napping in your car. Back tax home You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Back tax home Example 1. Back tax home You are a railroad conductor. Back tax home You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Back tax home During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. Back tax home You are considered to be away from home. Back tax home Example 2. Back tax home You are a truck driver. Back tax home You leave your terminal and return to it later the same day. Back tax home You get an hour off at your turnaround point to eat. Back tax home Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. Back tax home Members of the Armed Forces. Back tax home   If you are a member of the U. Back tax home S. Back tax home Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Back tax home You cannot deduct your expenses for meals and lodging. Back tax home You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Back tax home If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. Back tax home   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. Back tax home Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Back tax home Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Back tax home It includes the entire city or general area in which your business or work is located. Back tax home If you have more than one regular place of business, your tax home is your main place of business. Back tax home See Main place of business or work , later. Back tax home If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. Back tax home See No main place of business or work , later. Back tax home If you do not have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. Back tax home As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Back tax home Main place of business or work. Back tax home   If you have more than one place of work, consider the following when determining which one is your main place of business or work. Back tax home The total time you ordinarily spend in each place. Back tax home The level of your business activity in each place. Back tax home Whether your income from each place is significant or insignificant. Back tax home Example. Back tax home You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Back tax home You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Back tax home Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Back tax home No main place of business or work. Back tax home   You may have a tax home even if you do not have a regular or main place of work. Back tax home Your tax home may be the home where you regularly live. Back tax home Factors used to determine tax home. Back tax home   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. Back tax home You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. Back tax home You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Back tax home You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. Back tax home   If you satisfy all three factors, your tax home is the home where you regularly live. Back tax home If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Back tax home If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Back tax home Example 1. Back tax home You are single and live in Boston in an apartment you rent. Back tax home You have worked for your employer in Boston for a number of years. Back tax home Your employer enrolls you in a 12-month executive training program. Back tax home You do not expect to return to work in Boston after you complete your training. Back tax home During your training, you do not do any work in Boston. Back tax home Instead, you receive classroom and on-the-job training throughout the United States. Back tax home You keep your apartment in Boston and return to it frequently. Back tax home You use your apartment to conduct your personal business. Back tax home You also keep up your community contacts in Boston. Back tax home When you complete your training, you are transferred to Los Angeles. Back tax home You do not satisfy factor (1) because you did not work in Boston. Back tax home You satisfy factor (2) because you had duplicate living expenses. Back tax home You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Back tax home Therefore, you have a tax home in Boston. Back tax home Example 2. Back tax home You are an outside salesperson with a sales territory covering several states. Back tax home Your employer's main office is in Newark, but you do not conduct any business there. Back tax home Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. Back tax home You have a room in your married sister's house in Dayton. Back tax home You stay there for one or two weekends a year, but you do no work in the area. Back tax home You do not pay your sister for the use of the room. Back tax home You do not satisfy any of the three factors listed earlier. Back tax home You are an itinerant and have no tax home. Back tax home Tax Home Different From Family Home If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. Back tax home You also cannot deduct the cost of meals and lodging while at your tax home. Back tax home See Example 1 , later. Back tax home If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Back tax home See Example 2 , later. Back tax home Example 1. Back tax home You are a truck driver and you and your family live in Tucson. Back tax home You are employed by a trucking firm that has its terminal in Phoenix. Back tax home At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Back tax home You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Back tax home This is because Phoenix is your tax home. Back tax home Example 2. Back tax home Your family home is in Pittsburgh, where you work 12 weeks a year. Back tax home The rest of the year you work for the same employer in Baltimore. Back tax home In Baltimore, you eat in restaurants and sleep in a rooming house. Back tax home Your salary is the same whether you are in Pittsburgh or Baltimore. Back tax home Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Back tax home You cannot deduct any expenses you have for meals and lodging there. Back tax home However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Back tax home You can deduct the cost of your round trip between Baltimore and Pittsburgh. Back tax home You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Back tax home Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Back tax home It may not be practical to return to your tax home from this other location at the end of each work day. Back tax home Temporary assignment vs. Back tax home indefinite assignment. Back tax home   If your assignment or job away from your main place of work is temporary, your tax home does not change. Back tax home You are considered to be away from home for the whole period you are away from your main place of work. Back tax home You can deduct your travel expenses if they otherwise qualify for deduction. Back tax home Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. Back tax home    However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Back tax home An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. Back tax home   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. Back tax home You may be able to deduct the cost of relocating to your new tax home as a moving expense. Back tax home See Publication 521 for more information. Back tax home Exception for federal crime investigations or prosecutions. Back tax home   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Back tax home This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility. Back tax home   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. Back tax home Determining temporary or indefinite. Back tax home   You must determine whether your assignment is temporary or indefinite when you start work. Back tax home If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Back tax home An assignment or job that is initially temporary may become indefinite due to changed circumstances. Back tax home A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Back tax home   The following examples illustrate whether an assignment or job is temporary or indefinite. Back tax home Example 1. Back tax home You are a construction worker. Back tax home You live and regularly work in Los Angeles. Back tax home You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Back tax home Your tax home is Los Angeles. Back tax home Because of a shortage of work, you took a job on a construction project in Fresno. Back tax home Your job was scheduled to end in 8 months. Back tax home The job actually lasted 10 months. Back tax home You realistically expected the job in Fresno to last 8 months. Back tax home The job actually did last less than 1 year. Back tax home The job is temporary and your tax home is still in Los Angeles. Back tax home Example 2. Back tax home The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. Back tax home The job actually was completed in 10 months. Back tax home Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. Back tax home You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. Back tax home Example 3. Back tax home The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. Back tax home After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). Back tax home Initially, you realistically expected the job in Fresno to last for only 9 months. Back tax home However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. Back tax home You can only deduct your travel expenses for the first 8 months. Back tax home You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. Back tax home Going home on days off. Back tax home   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. Back tax home You cannot deduct the cost of your meals and lodging there. Back tax home However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Back tax home You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Back tax home   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Back tax home In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. Back tax home Probationary work period. Back tax home   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. Back tax home You cannot deduct any of your expenses for meals and lodging during the probationary period. Back tax home What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. Back tax home You can deduct ordinary and necessary expenses you have when you travel away from home on business. Back tax home The type of expense you can deduct depends on the facts and your circumstances. Back tax home Table 1-1 summarizes travel expenses you may be able to deduct. Back tax home You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Back tax home When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. Back tax home You can use a log, diary, notebook, or any other written record to keep track of your expenses. Back tax home The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). Back tax home Separating costs. Back tax home   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. Back tax home You must have a reasonable basis for making this allocation. Back tax home For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Back tax home Travel expenses for another individual. Back tax home    If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. Back tax home Employee. Back tax home   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. Back tax home Business associate. Back tax home   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. Back tax home A business associate is someone with whom you could reasonably expect to actively conduct business. Back tax home A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Back tax home Bona fide business purpose. Back tax home   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Back tax home Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Back tax home Table 1-1. Back tax home Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. Back tax home IF you have expenses for. Back tax home . Back tax home . Back tax home THEN you can deduct the cost of. Back tax home . Back tax home . Back tax home transportation travel by airplane, train, bus, or car between your home and your business destination. Back tax home If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Back tax home If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. Back tax home taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. Back tax home baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Back tax home car operating and maintaining your car when traveling away from home on business. Back tax home You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. Back tax home If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Back tax home lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Back tax home Meals include amounts spent for food, beverages, taxes, and related tips. Back tax home See Meals for additional rules and limits. Back tax home cleaning dry cleaning and laundry. Back tax home telephone business calls while on your business trip. Back tax home This includes business communication by fax machine or other communication devices. Back tax home tips tips you pay for any expenses in this chart. Back tax home other other similar ordinary and necessary expenses related to your business travel. Back tax home These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. Back tax home Example. Back tax home Jerry drives to Chicago on business and takes his wife, Linda, with him. Back tax home Linda is not Jerry's employee. Back tax home Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Back tax home The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Back tax home Her expenses are not deductible. Back tax home Jerry pays $199 a day for a double room. Back tax home A single room costs $149 a day. Back tax home He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Back tax home If he uses public transportation, he can deduct only his fare. Back tax home Meals You can deduct the cost of meals in either of the following situations. Back tax home It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Back tax home The meal is business-related entertainment. Back tax home Business-related entertainment is discussed in chapter 2 . Back tax home The following discussion deals only with meals that are not business-related entertainment. Back tax home Lavish or extravagant. Back tax home   You cannot deduct expenses for meals that are lavish or extravagant. Back tax home An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Back tax home Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Back tax home 50% limit on meals. Back tax home   You can figure your meals expense using either of the following methods. Back tax home Actual cost. Back tax home The standard meal allowance. Back tax home Both of these methods are explained below. Back tax home But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Back tax home   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. Back tax home If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Back tax home Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. Back tax home Actual Cost You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. Back tax home If you use this method, you must keep records of your actual cost. Back tax home Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Back tax home It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. Back tax home The set amount varies depending on where and when you travel. Back tax home In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Back tax home If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Back tax home See the recordkeeping rules for travel in chapter 5 . Back tax home Incidental expenses. Back tax home   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Back tax home   Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. Back tax home Incidental-expenses-only method. Back tax home   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Back tax home The amount of the deduction is $5 a day. Back tax home You can use this method only if you did not pay or incur any meal expenses. Back tax home You cannot use this method on any day that you use the standard meal allowance. Back tax home This method is subject to the proration rules for partial days. Back tax home See Travel for days you depart and return , later in this chapter. Back tax home Note. Back tax home The incidental-expenses-only method is not subject to the 50% limit discussed below. Back tax home Federal employees should refer to the Federal Travel Regulations at www. Back tax home gsa. Back tax home gov. Back tax home Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Back tax home 50% limit may apply. Back tax home   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. Back tax home If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. Back tax home The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. Back tax home There is no optional standard lodging amount similar to the standard meal allowance. Back tax home Your allowable lodging expense deduction is your actual cost. Back tax home Who can use the standard meal allowance. Back tax home   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. Back tax home Use of the standard meal allowance for other travel. Back tax home   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Back tax home You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Back tax home You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Back tax home Amount of standard meal allowance. Back tax home   The standard meal allowance is the federal M&IE rate. Back tax home For travel in 2013, the rate for most small localities in the United States is $46 a day. Back tax home    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Back tax home    You can find this information (organized by state) on the Internet at www. Back tax home gsa. Back tax home gov/perdiem. Back tax home Enter a zip code or select a city and state for the per diem rates for the current fiscal year. Back tax home Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. Back tax home ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. Back tax home You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. Back tax home   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. Back tax home If you work in the transportation industry, however, see Special rate for transportation workers , later. Back tax home Standard meal allowance for areas outside the continental United States. Back tax home   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Back tax home The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Back tax home S. Back tax home Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Back tax home The Department of State establishes per diem rates for all other foreign areas. Back tax home    You can access per diem rates for non-foreign areas outside the continental United States at: www. Back tax home defensetravel. Back tax home dod. Back tax home mil/site/perdiemCalc. Back tax home cfm. Back tax home You can access all other foreign per diem rates at: www. Back tax home state. Back tax home gov/travel/. Back tax home Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. Back tax home Special rate for transportation workers. Back tax home   You can use a special standard meal allowance if you work in the transportation industry. Back tax home You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. Back tax home If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). Back tax home   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. Back tax home If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. Back tax home Travel for days you depart and return. Back tax home   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). Back tax home You can do so by one of two methods. Back tax home Method 1: You can claim 3/4 of the standard meal allowance. Back tax home Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Back tax home Example. Back tax home Jen is employed in New Orleans as a convention planner. Back tax home In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Back tax home She left her home in New Orleans at 10 a. Back tax home m. Back tax home on Wednesday and arrived in Washington, DC, at 5:30 p. Back tax home m. Back tax home After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Back tax home m. Back tax home Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Back tax home Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. Back tax home Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Back tax home For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. Back tax home Travel in the United States The following discussion applies to travel in the United States. Back tax home For this purpose, the United States includes the 50 states and the District of Columbia. Back tax home The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. Back tax home See Part of Trip Outside the United States , later. Back tax home Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. Back tax home If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. Back tax home These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Back tax home Example. Back tax home You work in Atlanta and take a business trip to New Orleans in May. Back tax home Your business travel totals 850 miles round trip. Back tax home On your way, you stop in Mobile to visit your parents. Back tax home You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Back tax home If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. Back tax home You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. Back tax home The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Back tax home Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. Back tax home However, you can deduct any expenses you have while at your destination that are directly related to your business. Back tax home A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. Back tax home The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. Back tax home Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. Back tax home For the part of your trip that is inside the United States, use the rules for travel in the United States. Back tax home Travel outside the United States does not include travel from one point in the United States to another point in the United States. Back tax home The following discussion can help you determine whether your trip was entirely within the United States. Back tax home Public transportation. Back tax home   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Back tax home Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . Back tax home Example. Back tax home You fly from New York to Puerto Rico with a scheduled stop in Miami. Back tax home You return to New York nonstop. Back tax home The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Back tax home Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Back tax home Private car. Back tax home   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. Back tax home Example. Back tax home You travel by car from Denver to Mexico City and return. Back tax home Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. Back tax home The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Back tax home Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. Back tax home For this purpose, the United States includes the 50 states and the District of Columbia. Back tax home How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. Back tax home Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. Back tax home Travel entirely for business. Back tax home   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Back tax home Travel considered entirely for business. Back tax home   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. Back tax home Exception 1 - No substantial control. Back tax home   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Back tax home The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Back tax home   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. Back tax home    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . Back tax home   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. Back tax home   A self-employed person generally has substantial control over arranging business trips. Back tax home Exception 2 - Outside United States no more than a week. Back tax home   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Back tax home One week means 7 consecutive days. Back tax home In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. Back tax home Example. Back tax home You traveled to Brussels primarily for business. Back tax home You left Denver on Tuesday and flew to New York. Back tax home On Wednesday, you flew from New York to Brussels, arriving the next morning. Back tax home On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. Back tax home You flew back to New York, arriving Wednesday afternoon. Back tax home On Thursday, you flew back to Denver. Back tax home Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. Back tax home This is because the day you depart does not count as a day outside the United States. Back tax home You can deduct your cost of the round-trip flight between Denver and Brussels. Back tax home You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. Back tax home However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. Back tax home Exception 3 - Less than 25% of time on personal activities. Back tax home   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. Back tax home For this purpose, count both the day your trip began and the day it ended. Back tax home Example. Back tax home You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. Back tax home You then flew back to Seattle. Back tax home You spent 1 day flying in each direction. Back tax home Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. Back tax home The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. Back tax home Exception 4 - Vacation not a major consideration. Back tax home   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. Back tax home Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. Back tax home You can only deduct the business portion of your cost of getting to and from your destination. Back tax home You must allocate the costs between your business and other activities to determine your deductible amount. Back tax home See Travel allocation rules , later. Back tax home You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . Back tax home In those cases, you can deduct the total cost of getting to and from your destination. Back tax home Travel allocation rules. Back tax home   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. Back tax home The days you depart from and return to the United States are both counted as days outside the United States. Back tax home   To figure the deductible amount of your round-trip travel expenses, use the following fraction. Back tax home The numerator (top number) is the total number of business days outside the United States. Back tax home The denominator (bottom number) is the total number of business and nonbusiness days of travel. Back tax home Counting business days. Back tax home   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. Back tax home Transportation day. Back tax home   Count as a business day any day you spend traveling to or from a business destination. Back tax home However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. Back tax home Extra days for side trips or nonbusiness activities cannot be counted as business days. Back tax home Presence required. Back tax home   Count as a business day any day your presence is required at a particular place for a specific business purpose. Back tax home Count it as a business day even if you spend most of the day on nonbusiness activities. Back tax home Day spent on business. Back tax home   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Back tax home Also, count as a business day any day you are prevented from working because of circumstances beyond your control. Back tax home Certain weekends and holidays. Back tax home   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. Back tax home But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. Back tax home Example 1. Back tax home Your tax home is New York City. Back tax home You travel to Quebec, where you have a business appointment on Friday. Back tax home You have another appointment on the following Monday. Back tax home Because your presence was required on both Friday and Monday, they are business days. Back tax home Because the weekend is between business days, Saturday and Sunday are counted as business days. Back tax home This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. Back tax home Example 2. Back tax home If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. Back tax home Nonbusiness activity on the way to or from your business destination. Back tax home   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Back tax home   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. Back tax home   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Back tax home The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Back tax home Example. Back tax home You live in New York. Back tax home On May 4 you flew to Paris to attend a business conference that began on May 5. Back tax home The conference ended at noon on May 14. Back tax home That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. Back tax home The primary purpose for the trip was to attend the conference. Back tax home If you had not stopped in Dublin, you would have arrived home the evening of May 14. Back tax home You do not meet any of the exceptions that would allow you to consider your travel entirely for business. Back tax home May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. Back tax home You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. Back tax home You cannot deduct your expenses while in Dublin. Back tax home You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. Back tax home You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. Back tax home Round-trip airfare from New York to Dublin would have been $1,250. Back tax home You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). Back tax home Your deductible air travel expense is $1,364 ($1,850 − $486). Back tax home Nonbusiness activity at, near, or beyond business destination. Back tax home   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Back tax home   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. Back tax home   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Back tax home The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Back tax home   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. Back tax home Example. Back tax home Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. Back tax home You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. Back tax home In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. Back tax home You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. Back tax home (Assume these expenses total $4,939. Back tax home ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. Back tax home Other methods. Back tax home   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. Back tax home Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. Back tax home However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. Back tax home Example. Back tax home The university from which you graduated has a continuing education program for members of its alumni association. Back tax home This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. Back tax home However, none of the conferences are directed toward specific occupations or professions. Back tax home It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. Back tax home Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. Back tax home These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. Back tax home Professional conference directors schedule and conduct the sessions. Back tax home Participants can choose those sessions they wish to attend. Back tax home You can participate in this program since you are a member of the alumni association. Back tax home You and your family take one of the trips. Back tax home You spend about 2 hours at each of the planned sessions. Back tax home The rest of the time you go touring and sightseeing with your family. Back tax home The trip lasts less than 1 week. Back tax home Your travel expenses for the trip are not deductible since the trip was primarily a vacation. Back tax home However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. Back tax home These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. Back tax home Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. Back tax home The limit is twice the highest federal per diem rate allowable at the time of your travel. Back tax home (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. Back tax home ) Daily limit on luxury water travel. Back tax home   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. Back tax home   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. Back tax home 1 – Mar. Back tax home 31 $367 $734   Apr. Back tax home 1 – June 30 312 624   July 1 – Aug. Back tax home 31 310 620   Sept. Back tax home 1 – Sept. Back tax home 30 366 732   Oct. Back tax home 1 – Dec. Back tax home 31 374 748 Example. Back tax home Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. Back tax home Her expense for the 6-day cruise was $5,200. Back tax home Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). Back tax home Meals and entertainment. Back tax home   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. Back tax home For a discussion of the 50% Limit , see chapter 2. Back tax home Example. Back tax home In the previous example, Caroline's luxury water travel had a total cost of $5,200. Back tax home Of that amount, $3,700 was separately stated as meals and entertainment. Back tax home Caroline, who is self-employed, is not reimbursed for any of her travel expenses. Back tax home Caroline figures her deductible travel expenses as follows. Back tax home Meals and entertainment $3,700   50% limit × . Back tax home 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. Back tax home Not separately stated. Back tax home   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. Back tax home Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. Back tax home See Cruise Ships under Conventions. Back tax home Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Back tax home You cannot deduct the travel expenses for your family. Back tax home If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Back tax home Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Back tax home You can deduct your travel expenses only if your attendance is connected to your own trade or business. Back tax home Convention agenda. Back tax home   The convention agenda or program generally shows the purpose of the convention. Back tax home You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. Back tax home The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. Back tax home Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. Back tax home See Reasonableness test , later. Back tax home If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . Back tax home North American area. Back tax home   The North American area includes the following locations. Back tax home American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. Back tax home S. Back tax home Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. Back tax home S. Back tax home islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. Back tax home Reasonableness test. Back tax home   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. Back tax home The purpose of the meeting and the activities taking place at the meeting. Back tax home The purposes and activities of the sponsoring organizations or groups. Back tax home The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. Back tax home Other relevant factors you may present. Back tax home Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. Back tax home All ships that sail are considered cruise ships. Back tax home You can deduct these expenses only if all of the following requirements are met. Back tax home The convention, seminar, or meeting is directly related to your trade or business. Back tax home The cruise ship is a vessel registered in the United States. Back tax home All of the cruise ship's ports of call are in the United States or in possessions of the United States. Back tax home You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. Back tax home You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. Back tax home Prev  Up  Next   Home   More Online Publications
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Back tax home Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Back tax home Lifetime learning credit, Academic period. Back tax home Student loan interest deduction, Academic period. Back tax home Tuition and fees deduction, Academic period. Back tax home Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Back tax home Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Back tax home On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. Back tax home Tuition reduction, Tuition reduction. Back tax home Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Back tax home Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Back tax home Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Back tax home Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Back tax home Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Back tax home Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Back tax home Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Back tax home Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Back tax home Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Back tax home Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. Back tax home Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. Back tax home , Allocating your reimbursements for meals. Back tax home Indefinite absence, Education during indefinite absence. Back tax home Maintaining skills vs. Back tax home qualifying for new job, Maintaining skills vs. Back tax home qualifying for new job. Back tax home Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Back tax home Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Back tax home Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Back tax home Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Back tax home Tax-free educational assistance, Tax-free educational assistance. Back tax home Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Back tax home Transportation expenses, Transportation Expenses, Using your car. Back tax home Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Back tax home Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Back tax home Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Back tax home Lifetime learning credit, Comprehensive or bundled fees. Back tax home Tuition and fees deduction, Comprehensive or bundled fees. Back tax home Consolidated loans used to refinance student loans, Interest on refinanced student loans. Back tax home Conventions outside U. Back tax home S. Back tax home , Cruises and conventions. Back tax home Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. Back tax home Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Back tax home On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. Back tax home Figuring the limit (Worksheet 6-2), Figuring the limit. Back tax home Contributions to, Contributions, Figuring and reporting the additional tax. Back tax home Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. Back tax home Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Back tax home , MAGI when using Form 1040NR-EZ. Back tax home Worksheet 6-1, Worksheet 7-1. Back tax home MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. Back tax home Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Back tax home Worksheet 7-3 to figure, Worksheet 7-3. Back tax home Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. Back tax home D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. Back tax home , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. Back tax home Lifetime learning credit, Expenses paid by dependent. Back tax home Tuition and fees deduction, Expenses paid under divorce decree. Back tax home Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Back tax home Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Back tax home Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Back tax home Claiming dependent's exemption, Dependent for whom you claim an exemption. Back tax home Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Back tax home Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Back tax home , MAGI when using Form 1040. Back tax home Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Back tax home Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Back tax home Cancellation of student loan, Eligible educational institution. Back tax home Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Back tax home Education savings bond program, Eligible educational institution. Back tax home Lifetime learning credit, Eligible educational institution. Back tax home Qualified tuition program (QTP), Eligible educational institution. Back tax home Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Back tax home , Eligible educational institution. Back tax home Student loan cancellation, Eligible educational institution. Back tax home Student loan interest deduction, Eligible educational institution. Back tax home Tuition and fees deduction, Eligible educational institution. Back tax home Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Back tax home Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Back tax home Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. Back tax home ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Back tax home Excess expenses, accountable plan, Excess expenses. Back tax home , Allocating your reimbursements for meals. Back tax home Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Back tax home Qualified tuition program (QTP), Members of the beneficiary's family. Back tax home Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. Back tax home , Form 1098-E. Back tax home Form 1098-T, Reminders American opportunity credit, Form 1098-T. Back tax home Lifetime learning credit, Form 1098-T. Back tax home Tuition and fees deduction, Form 1098-T. Back tax home Form 1099-Q Coverdell ESA, Exceptions. Back tax home , Earnings and basis. Back tax home Qualified tuition program (QTP), Earnings and return of investment. Back tax home Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Back tax home , Form 2106 or 2106-EZ. Back tax home Form 2106-EZ, 50% limit on meals. Back tax home , Form 2106 or 2106-EZ. Back tax home , Using Form 2106-EZ. Back tax home Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Back tax home Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Back tax home Form 8815, MAGI when using Form 1040. Back tax home , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Back tax home , Form 1098-T. Back tax home , Form 1098-E. Back tax home , Form 1098-T. Back tax home Free tax services, Free help with your tax return. Back tax home Fulbright grants, Fulbright Grants G Glossary, Glossary. Back tax home , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Back tax home Coverdell ESA, Half-time student. Back tax home Early distributions from IRAs, Half-time student. Back tax home Student loan interest deduction, Enrolled at least half-time. Back tax home Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Back tax home Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Back tax home Academic period, Academic period. Back tax home Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. Back tax home Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Back tax home Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Back tax home Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Back tax home Worksheet 3-1, MAGI when using Form 1040. Back tax home Overview (Table 3-1), Table 3-1. Back tax home Overview of the Lifetime Learning Credit Phaseout, Phaseout. Back tax home Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Back tax home Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Back tax home Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. Back tax home Origination fees on student loan, Loan origination fee. Back tax home Qualified education expenses paid with American opportunity credit, Academic period. Back tax home Lifetime learning credit, Paid with borrowed funds. Back tax home Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. Back tax home M Mileage deduction for work-related education, What's New, Using your car. Back tax home Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). Back tax home , MAGI when using Form 1040NR-EZ. Back tax home Worksheet 6-1, Worksheet 7-1. Back tax home MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Back tax home , MAGI when using Form 1040. Back tax home Lifetime learning credit, Modified adjusted gross income (MAGI). Back tax home Worksheet 3-1, MAGI when using Form 1040. Back tax home Student loan interest deduction, Modified adjusted gross income (MAGI). Back tax home Table 4-2, Table 4-2. Back tax home Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Back tax home Table 6-2, Table 6-2. Back tax home Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Back tax home MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Back tax home , Exceptions. Back tax home Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. Back tax home , Coordination with Pell grants and other scholarships. Back tax home Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Back tax home Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Back tax home Student loan interest deduction, Phaseout. Back tax home , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. Back tax home Education savings bond program, Adjusted qualified education expenses. Back tax home Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Back tax home Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. Back tax home Education savings bond program, Qualified education expenses. Back tax home Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. Back tax home Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Back tax home Qualified tuition program (QTP), Qualified education expenses. Back tax home Scholarships and fellowships, Qualified education expenses. Back tax home Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. Back tax home Qualified student loans, Qualified Student Loan, Qualified employer plan. Back tax home Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. Back tax home Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. Back tax home Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. Back tax home Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. Back tax home Taxable earnings, Taxable earnings. Back tax home Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. Back tax home S. Back tax home savings bonds, Qualified U. Back tax home S. Back tax home savings bonds. Back tax home Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. Back tax home Lifetime learning credit, Credit recapture. Back tax home Tuition and fees deduction, Credit recapture. Back tax home Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Back tax home Refinanced student loans, Interest on refinanced student loans. Back tax home , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Back tax home Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Back tax home Related persons Coverdell ESA, Members of the beneficiary's family. Back tax home Qualified tuition program (QTP), Members of the beneficiary's family. Back tax home Student loan interest deduction, Related person. Back tax home Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. Back tax home , Figuring and reporting the additional tax. Back tax home , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. Back tax home Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. Back tax home , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. Back tax home Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. Back tax home , Coordination with Pell grants and other scholarships. Back tax home , Coordination with Pell grants and other scholarships. Back tax home Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. Back tax home , Eligible educational institution. Back tax home Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. Back tax home Qualified education expenses, Qualified education expenses. Back tax home Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. Back tax home Education savings bond program, Qualified education expenses. Back tax home Lifetime learning credit, Sports, games, hobbies, and noncredit courses. Back tax home Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. Back tax home Standard mileage rate Work-related education, What's New, Using your car. Back tax home State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. Back tax home Section 501(c)(3) organizations, Section 501(c)(3) organization. Back tax home Student loan interest deduction Academic period, Academic period. Back tax home Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. Back tax home Eligible student, Eligible student. Back tax home Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Back tax home , Which Worksheet To Use Table 4-2, Table 4-2. Back tax home Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. Back tax home , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. Back tax home Qualified student loans, Qualified Student Loan, Qualified employer plan. Back tax home Reasonable period of time, Reasonable period of time. Back tax home Related persons, Related person. Back tax home Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. Back tax home When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. Back tax home Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. Back tax home Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. Back tax home Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. Back tax home Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. Back tax home Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. Back tax home Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. Back tax home Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. Back tax home Coverdell ESA, Adjusted qualified education expenses. Back tax home Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. Back tax home Lifetime learning credit, Tax-free educational assistance. Back tax home Qualified tuition program (QTP), Adjusted qualified education expenses. Back tax home Tuition and fees deduction, Tax-free educational assistance. Back tax home Work-related education, Tax-free educational assistance. Back tax home Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. Back tax home Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. Back tax home Travel expenses 50% limit on meals, 50% limit on meals. Back tax home Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. Back tax home Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. Back tax home Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. Back tax home Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. Back tax home Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Back tax home Table 6-2, Table 6-2. Back tax home Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Back tax home MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Back tax home Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Back tax home Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. Back tax home Tax-free educational assistance, Tax-free educational assistance. Back tax home Tuition reduction American opportunity credit, Tuition reduction. Back tax home Lifetime learning credit, Tuition reduction. Back tax home Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Back tax home U U. Back tax home S. Back tax home savings bonds, Qualified U. Back tax home S. Back tax home savings bonds. Back tax home Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Back tax home V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Back tax home W Withholding, Analyzing your tax withholding. Back tax home Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Back tax home Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Back tax home MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Back tax home MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Back tax home Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Back tax home Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Back tax home Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Back tax home Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Back tax home Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Back tax home MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications