File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Can I Efile 1040nr

Ez Form 2012Taxact Login Tax Return Taxact Login PageFile Taxes Online For FreeFiling 1040x Electronically2010 Form 1040 EzFree Federal And State TaxesFree State Tax Prep OnlineHow To Do Tax AmendmentIrs 2011 Tax FormsHow To File Taxes As A College StudentState Taxes FormsFree 2008 Tax Software2012 Ez Tax FormTaxact 2006 Free Download2013 Ohio 1040ez InstructionsHow Do I File My 2012 Taxes OnlineFiling Back TaxIncome Tax For SeniorsTaxes DeductionTax Form 1040ez InstructionsHow Do I File Taxes From 20122005 Tax SoftwareFree State Tax Return FormsWww Irs Gov FreefileTaxact 1040ezHow Far Back Can You Amend Tax Returns2012 Tax Forms 1040H&r Block Free Tax Software2011 Tax CalculatorNj 1040xWhere Can I File State Taxes Free OnlineHow To Prepare A 1040xPrintable Tax Form 1040Free Online Tax 2010H&rblock Taxes1040ez Form For 20131040ez Form1040ez2012Form 1040 Ez 2011Turbo Tax 1040nr

Can I Efile 1040nr

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

History

Explore historic documents and places, genealogy, and other resources.

The Can I Efile 1040nr

Can i efile 1040nr 6. Can i efile 1040nr   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Can i efile 1040nr Reporting Tips to Your EmployerElectronic tip statement. Can i efile 1040nr Final report. Can i efile 1040nr Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. Can i efile 1040nr All tips you receive are income and are subject to federal income tax. Can i efile 1040nr You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Can i efile 1040nr The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Can i efile 1040nr Reporting your tip income correctly is not difficult. Can i efile 1040nr You must do three things. Can i efile 1040nr Keep a daily tip record. Can i efile 1040nr Report tips to your employer. Can i efile 1040nr Report all your tips on your income tax return. Can i efile 1040nr  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. Can i efile 1040nr This chapter will also show you how to treat allocated tips. Can i efile 1040nr For information on special tip programs and agreements, see Publication 531. Can i efile 1040nr Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. Can i efile 1040nr   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Can i efile 1040nr How to keep a daily tip record. Can i efile 1040nr   There are two ways to keep a daily tip record. Can i efile 1040nr You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Can i efile 1040nr You should keep your daily tip record with your tax or other personal records. Can i efile 1040nr You must keep your records for as long as they are important for administration of the federal tax law. Can i efile 1040nr For information on how long to keep records, see How long to keep records in chapter 1. Can i efile 1040nr    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Can i efile 1040nr To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. Can i efile 1040nr Also, Publication 1244 is available online at www. Can i efile 1040nr irs. Can i efile 1040nr gov/pub/irs-pdf/p1244. Can i efile 1040nr pdf. Can i efile 1040nr Publication 1244 includes a 1-year supply of Form 4070A. Can i efile 1040nr Each day, write in the information asked for on the form. Can i efile 1040nr   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Can i efile 1040nr Although you do not report these tips to your employer, you must report them on your tax return. Can i efile 1040nr   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Can i efile 1040nr Then, each workday, write the date and the following information. Can i efile 1040nr Cash tips you get directly from customers or from other employees. Can i efile 1040nr Tips from credit and debit card charge customers that your employer pays you. Can i efile 1040nr The value of any noncash tips you get, such as tickets, passes, or other items of value. Can i efile 1040nr The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Can i efile 1040nr Electronic tip record. Can i efile 1040nr   You can use an electronic system provided by your employer to record your daily tips. Can i efile 1040nr If you do, you must receive and keep a paper copy of this record. Can i efile 1040nr Service charges. Can i efile 1040nr    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Can i efile 1040nr This is part of your wages, not a tip. Can i efile 1040nr See examples below. Can i efile 1040nr Example 1. Can i efile 1040nr Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Can i efile 1040nr Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Can i efile 1040nr Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Can i efile 1040nr Do not include the 18% charge in your tip diary. Can i efile 1040nr Service charges that are paid to you are considered wages, not tips. Can i efile 1040nr Example 2. Can i efile 1040nr Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Can i efile 1040nr David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. Can i efile 1040nr Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Can i efile 1040nr Be sure to include this amount in your tip diary. Can i efile 1040nr Reporting Tips to Your Employer Why report tips to your employer. Can i efile 1040nr   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Can i efile 1040nr What tips to report. Can i efile 1040nr   Report to your employer only cash, check, and debit and credit card tips you receive. Can i efile 1040nr   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Can i efile 1040nr   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Can i efile 1040nr Do not report to your employer any portion of the tips you receive that you pass on to other employees. Can i efile 1040nr However, you must report tips you receive from other employees. Can i efile 1040nr    Do not report the value of any noncash tips, such as tickets or passes, to your employer. Can i efile 1040nr You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. Can i efile 1040nr How to report. Can i efile 1040nr    If your employer does not give you any other way to report tips, you can use Form 4070. Can i efile 1040nr Fill in the information asked for on the form, sign and date the form, and give it to your employer. Can i efile 1040nr To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Can i efile 1040nr   If you do not use Form 4070, give your employer a statement with the following information. Can i efile 1040nr Your name, address, and social security number. Can i efile 1040nr Your employer's name, address, and business name (if it is different from your employer's name). Can i efile 1040nr The month (or the dates of any shorter period) in which you received tips. Can i efile 1040nr The total tips required to be reported for that period. Can i efile 1040nr You must sign and date the statement. Can i efile 1040nr Be sure to keep a copy with your tax or other personal records. Can i efile 1040nr   Your employer may require you to report your tips more than once a month. Can i efile 1040nr However, the statement cannot cover a period of more than 1 calendar month. Can i efile 1040nr Electronic tip statement. Can i efile 1040nr   Your employer can have you furnish your tip statements electronically. Can i efile 1040nr When to report. Can i efile 1040nr   Give your report for each month to your employer by the 10th of the next month. Can i efile 1040nr If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Can i efile 1040nr Example. Can i efile 1040nr You must report your tips received in September 2014 by October 10, 2014. Can i efile 1040nr Final report. Can i efile 1040nr   If your employment ends during the month, you can report your tips when your employment ends. Can i efile 1040nr Penalty for not reporting tips. Can i efile 1040nr   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. Can i efile 1040nr (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Can i efile 1040nr ) The penalty amount is in addition to the taxes you owe. Can i efile 1040nr   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Can i efile 1040nr To do so, attach a statement to your return explaining why you did not report them. Can i efile 1040nr Giving your employer money for taxes. Can i efile 1040nr   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Can i efile 1040nr If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Can i efile 1040nr   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. Can i efile 1040nr All taxes on your regular pay. Can i efile 1040nr Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. Can i efile 1040nr Federal, state, and local income taxes on your reported tips. Can i efile 1040nr    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Can i efile 1040nr If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Can i efile 1040nr See Publication 505, Tax Withholding and Estimated Tax, for more information. Can i efile 1040nr    Uncollected taxes. Can i efile 1040nr You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. Can i efile 1040nr These uncollected taxes will be shown on your 2013 Form W-2. Can i efile 1040nr See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Can i efile 1040nr Reporting Tips on Your Tax Return How to report tips. Can i efile 1040nr    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. Can i efile 1040nr What tips to report. Can i efile 1040nr   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Can i efile 1040nr Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Can i efile 1040nr Add to the amount in box 1 only the tips you did not report to your employer. Can i efile 1040nr    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Can i efile 1040nr    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Can i efile 1040nr   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Can i efile 1040nr Cash and charge tips you received that totaled less than $20 for any month. Can i efile 1040nr The value of noncash tips, such as tickets, passes, or other items of value. Can i efile 1040nr Example. Can i efile 1040nr Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Can i efile 1040nr Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Can i efile 1040nr He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Can i efile 1040nr Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. Can i efile 1040nr He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Can i efile 1040nr Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Can i efile 1040nr    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Can i efile 1040nr To report these taxes, you must file a return even if you would not otherwise have to file. Can i efile 1040nr You must use Form 1040. Can i efile 1040nr (You cannot file Form 1040EZ or Form 1040A. Can i efile 1040nr )    Use Form 4137 to figure social security and Medicare taxes. Can i efile 1040nr Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Can i efile 1040nr Use Form 8959 to figure Additional Medicare Tax. Can i efile 1040nr    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Can i efile 1040nr To get railroad retirement credit, you must report tips to your employer. Can i efile 1040nr Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. Can i efile 1040nr   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Can i efile 1040nr For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Can i efile 1040nr   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Can i efile 1040nr You must report these amounts as additional tax on your return. Can i efile 1040nr Unlike the uncollected portion of the regular (1. Can i efile 1040nr 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. Can i efile 1040nr    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Can i efile 1040nr You must report these taxes on Form 1040, line 60. Can i efile 1040nr See the instructions for Form 1040, line 60. Can i efile 1040nr (You cannot file Form 1040EZ or Form 1040A. Can i efile 1040nr ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Can i efile 1040nr They are not included in box 1 with your wages and reported tips. Can i efile 1040nr If box 8 is blank, this discussion does not apply to you. Can i efile 1040nr What are allocated tips. Can i efile 1040nr   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Can i efile 1040nr Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Can i efile 1040nr No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. Can i efile 1040nr How were your allocated tips figured. Can i efile 1040nr   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Can i efile 1040nr Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Can i efile 1040nr For information about the exact allocation method used, ask your employer. Can i efile 1040nr Must you report your allocated tips on your tax return. Can i efile 1040nr   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Can i efile 1040nr Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Can i efile 1040nr Add to the amount in box 1 only the tips you did not report to your employer. Can i efile 1040nr This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. Can i efile 1040nr   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Can i efile 1040nr How to report allocated tips. Can i efile 1040nr   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Can i efile 1040nr (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. Can i efile 1040nr )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Can i efile 1040nr Complete Form 4137, and include the allocated tips on line 1 of the form. Can i efile 1040nr See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Can i efile 1040nr Prev  Up  Next   Home   More Online Publications