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File 2012 Taxes For Free Online

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File 2012 Taxes For Free Online

File 2012 taxes for free online Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) High-low method: Introduction, High-low method. File 2012 taxes for free online October 1, 2010 (Table 1) (see List of states under October 1, 2010 (High-low method) ) Transition rules, High-low method. File 2012 taxes for free online I Internet: Per diem rates, Per diem rates on the Internet. File 2012 taxes for free online Introduction, Introduction M More information (see Tax help) O October 1, 2010 (High-low method): Arizona (AZ), Per Diem Rate Tables California (CA), Per Diem Rate Tables Colorado (CO), Per Diem Rate Tables District of Columbia (DC), Per Diem Rate Tables Florida (FL), Per Diem Rate Tables Illinois (IL), Per Diem Rate Tables Maryland (MD), Per Diem Rate Tables Massachusetts (MA), Per Diem Rate Tables New York (NY), Per Diem Rate Tables Pennsylvania (PA), Per Diem Rate Tables Rhode Island (RI), Per Diem Rate Tables Utah (UT), Per Diem Rate Tables Virginia (VA), Per Diem Rate Tables Washington (WA), Per Diem Rate Tables Wyoming (WY), Per Diem Rate Tables P Per diem rates: High-cost localities, High-low method. File 2012 taxes for free online High-low method, High-low method. File 2012 taxes for free online Internet, Per diem rates on the Internet. File 2012 taxes for free online Regular federal method, Regular federal per diem rate method. File 2012 taxes for free online Standard rate for unlisted localities, High-low method. File 2012 taxes for free online , Regular federal per diem rate method. File 2012 taxes for free online Transition rules, High-low method. File 2012 taxes for free online , Federal per diem rate method. File 2012 taxes for free online Publications (see Tax help) R Regular federal method: Introduction, Regular federal per diem rate method. File 2012 taxes for free online Transition rules, Federal per diem rate method. File 2012 taxes for free online T Table 2 (High-low method, October 1, 2010), Per Diem Rate Tables Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. File 2012 taxes for free online Transition rules:, Transition Rules Example: High-low method, High-low method. File 2012 taxes for free online Regular federal method, Federal per diem rate method. File 2012 taxes for free online High-low method, High-low method. File 2012 taxes for free online Regular federal method, Federal per diem rate method. File 2012 taxes for free online TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Understanding Your CP54E Notice

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Tips for next year

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Page Last Reviewed or Updated: 22-Jan-2014

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The File 2012 Taxes For Free Online

File 2012 taxes for free online 27. File 2012 taxes for free online   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. File 2012 taxes for free online 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. File 2012 taxes for free online  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. File 2012 taxes for free online For more information, see Transportation Expenses under What Expenses Can Be Deducted. File 2012 taxes for free online Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. File 2012 taxes for free online 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 . File 2012 taxes for free online 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. File 2012 taxes for free online 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. File 2012 taxes for free online See chapter 28. File 2012 taxes for free online If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. File 2012 taxes for free online 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). File 2012 taxes for free online You may qualify for these other benefits even if you do not meet the requirements listed earlier. File 2012 taxes for free online Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. File 2012 taxes for free online Generally, you may claim any number of benefits as long as you use different expenses to figure each one. File 2012 taxes for free online 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. File 2012 taxes for free online 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. File 2012 taxes for free online This is education that meets at least one of the following two tests. File 2012 taxes for free online The education is required by your employer or the law to keep your present salary, status, or job. File 2012 taxes for free online The required education must serve a bona fide business purpose of your employer. File 2012 taxes for free online The education maintains or improves skills needed in your present work. File 2012 taxes for free online 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. File 2012 taxes for free online You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. File 2012 taxes for free online Use Figure 27-A, later, as a quick check to see if your education qualifies. File 2012 taxes for free online 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. File 2012 taxes for free online This additional education is qualifying work-related education if all three of the following requirements are met. File 2012 taxes for free online 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. File 2012 taxes for free online 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. File 2012 taxes for free online See Education To Maintain or Improve Skills , later. File 2012 taxes for free online Example. File 2012 taxes for free online You are a teacher who has satisfied the minimum requirements for teaching. File 2012 taxes for free online Your employer requires you to take an additional college course each year to keep your teaching job. File 2012 taxes for free online 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. File 2012 taxes for free online 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. File 2012 taxes for free online This could include refresher courses, courses on current developments, and academic or vocational courses. File 2012 taxes for free online Example. File 2012 taxes for free online You repair televisions, radios, and stereo systems for XYZ Store. File 2012 taxes for free online To keep up with the latest changes, you take special courses in radio and stereo service. File 2012 taxes for free online These courses maintain and improve skills required in your work. File 2012 taxes for free online Maintaining skills vs. File 2012 taxes for free online qualifying for new job. File 2012 taxes for free online   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. File 2012 taxes for free online Education during temporary absence. File 2012 taxes for free online   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. File 2012 taxes for free online Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. File 2012 taxes for free online Example. File 2012 taxes for free online You quit your biology research job to become a full-time biology graduate student for one year. File 2012 taxes for free online 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. File 2012 taxes for free online Education during indefinite absence. File 2012 taxes for free online   If you stop work for more than a year, your absence from your job is considered indefinite. File 2012 taxes for free online 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. File 2012 taxes for free online Therefore, it is not qualifying work-related education. File 2012 taxes for free online 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. File 2012 taxes for free online The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. File 2012 taxes for free online 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. File 2012 taxes for free online 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. File 2012 taxes for free online You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. File 2012 taxes for free online Example 1. File 2012 taxes for free online You are a full-time engineering student. File 2012 taxes for free online 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. File 2012 taxes for free online 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. File 2012 taxes for free online The education is not qualifying work-related education. File 2012 taxes for free online Example 2. File 2012 taxes for free online You are an accountant and you have met the minimum educational requirements of your employer. File 2012 taxes for free online Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. File 2012 taxes for free online 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. File 2012 taxes for free online Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. File 2012 taxes for free online The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. File 2012 taxes for free online If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. File 2012 taxes for free online 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. File 2012 taxes for free online You generally will be considered a faculty member when one or more of the following occurs. File 2012 taxes for free online You have tenure. File 2012 taxes for free online Your years of service count toward obtaining tenure. File 2012 taxes for free online You have a vote in faculty decisions. File 2012 taxes for free online Your school makes contributions for you to a retirement plan other than social security or a similar program. File 2012 taxes for free online Example 1. File 2012 taxes for free online The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. File 2012 taxes for free online In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. File 2012 taxes for free online 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. File 2012 taxes for free online However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. File 2012 taxes for free online 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. File 2012 taxes for free online If you have all the required education except the fifth year, you have met the minimum educational requirements. File 2012 taxes for free online 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. File 2012 taxes for free online Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. File 2012 taxes for free online Figure 27-A. File 2012 taxes for free online Does Your Work-Related Education Qualify?" Example 2. File 2012 taxes for free online Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. File 2012 taxes for free online The additional four education courses can be qualifying work-related education. File 2012 taxes for free online Although you do not have all the required courses, you have already met the minimum educational requirements. File 2012 taxes for free online Example 3. File 2012 taxes for free online Assume the same facts as in Example 1 except that you are hired with only 3 years of college. File 2012 taxes for free online The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. File 2012 taxes for free online They are needed to meet the minimum educational requirements for employment as a teacher. File 2012 taxes for free online Example 4. File 2012 taxes for free online You have a bachelor's degree and you work as a temporary instructor at a university. File 2012 taxes for free online At the same time, you take graduate courses toward an advanced degree. File 2012 taxes for free online The rules of the university state that you can become a faculty member only if you get a graduate degree. File 2012 taxes for free online Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. File 2012 taxes for free online You have not met the minimum educational requirements to qualify you as a faculty member. File 2012 taxes for free online The graduate courses are not qualifying work-related education. File 2012 taxes for free online Certification in a new state. File 2012 taxes for free online   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. File 2012 taxes for free online This is true even if you must get additional education to be certified in another state. File 2012 taxes for free online Any additional education you need is qualifying work-related education. File 2012 taxes for free online You have already met the minimum requirements for teaching. File 2012 taxes for free online Teaching in another state is not a new trade or business. File 2012 taxes for free online Example. File 2012 taxes for free online You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. File 2012 taxes for free online You move to State B and are promptly hired as a teacher. File 2012 taxes for free online You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. File 2012 taxes for free online 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. File 2012 taxes for free online 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. File 2012 taxes for free online This is true even if you do not plan to enter that trade or business. File 2012 taxes for free online If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. File 2012 taxes for free online Example 1. File 2012 taxes for free online You are an accountant. File 2012 taxes for free online Your employer requires you to get a law degree at your own expense. File 2012 taxes for free online You register at a law school for the regular curriculum that leads to a law degree. File 2012 taxes for free online 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. File 2012 taxes for free online Example 2. File 2012 taxes for free online You are a general practitioner of medicine. File 2012 taxes for free online You take a 2-week course to review developments in several specialized fields of medicine. File 2012 taxes for free online The course does not qualify you for a new profession. File 2012 taxes for free online It is qualifying work-related education because it maintains or improves skills required in your present profession. File 2012 taxes for free online Example 3. File 2012 taxes for free online While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. File 2012 taxes for free online The program will lead to qualifying you to practice psychoanalysis. File 2012 taxes for free online The psychoanalytic training does not qualify you for a new profession. File 2012 taxes for free online It is qualifying work-related education because it maintains or improves skills required in your present profession. File 2012 taxes for free online 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. File 2012 taxes for free online They are part of a program of study that can qualify you for a new profession. File 2012 taxes for free online Teaching and Related Duties All teaching and related duties are considered the same general kind of work. File 2012 taxes for free online A change in duties in any of the following ways is not considered a change to a new business. File 2012 taxes for free online Elementary school teacher to secondary school teacher. File 2012 taxes for free online Teacher of one subject, such as biology, to teacher of another subject, such as art. File 2012 taxes for free online Classroom teacher to guidance counselor. File 2012 taxes for free online Classroom teacher to school administrator. File 2012 taxes for free online 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. File 2012 taxes for free online If you are not self-employed, you can deduct business expenses only if you itemize your deductions. File 2012 taxes for free online You cannot deduct expenses related to tax-exempt and excluded income. File 2012 taxes for free online Deductible expenses. File 2012 taxes for free online   The following education expenses can be deducted. File 2012 taxes for free online Tuition, books, supplies, lab fees, and similar items. File 2012 taxes for free online Certain transportation and travel costs. File 2012 taxes for free online Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. File 2012 taxes for free online Nondeductible expenses. File 2012 taxes for free online   You cannot deduct personal or capital expenses. File 2012 taxes for free online For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. File 2012 taxes for free online This amount is a personal expense. File 2012 taxes for free online Unclaimed reimbursement. File 2012 taxes for free online   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. File 2012 taxes for free online Example. File 2012 taxes for free online Your employer agrees to pay your education expenses if you file a voucher showing your expenses. File 2012 taxes for free online You do not file a voucher, and you do not get reimbursed. File 2012 taxes for free online Because you did not file a voucher, you cannot deduct the expenses on your tax return. File 2012 taxes for free online Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. File 2012 taxes for free online 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. File 2012 taxes for free online Temporary basis. File 2012 taxes for free online   You go to school on a temporary basis if either of the following situations applies to you. File 2012 taxes for free online Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. File 2012 taxes for free online 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. File 2012 taxes for free online Your attendance is temporary up to the date you determine it will last more than 1 year. File 2012 taxes for free online Note. File 2012 taxes for free online If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. File 2012 taxes for free online Attendance not on a temporary basis. File 2012 taxes for free online   You do not go to school on a temporary basis if either of the following situations apply to you. File 2012 taxes for free online Your attendance at school is realistically expected to last more than 1 year. File 2012 taxes for free online It does not matter how long you actually attend. File 2012 taxes for free online 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. File 2012 taxes for free online Your attendance is not temporary after the date you determine it will last more than 1 year. File 2012 taxes for free online 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. File 2012 taxes for free online This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. File 2012 taxes for free online Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File 2012 taxes for free online Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. File 2012 taxes for free online Example 1. File 2012 taxes for free online You regularly work in a nearby town, and go directly from work to home. File 2012 taxes for free online You also attend school every work night for 3 months to take a course that improves your job skills. File 2012 taxes for free online Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. File 2012 taxes for free online This is true regardless of the distance traveled. File 2012 taxes for free online Example 2. File 2012 taxes for free online Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. File 2012 taxes for free online You can deduct your transportation expenses from your regular work site to school and then home. File 2012 taxes for free online Example 3. File 2012 taxes for free online Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. File 2012 taxes for free online Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. File 2012 taxes for free online Example 4. File 2012 taxes for free online Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. File 2012 taxes for free online Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. File 2012 taxes for free online If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. File 2012 taxes for free online 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. File 2012 taxes for free online Using your car. File 2012 taxes for free online   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. File 2012 taxes for free online The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. File 2012 taxes for free online Whichever method you use, you can also deduct parking fees and tolls. File 2012 taxes for free online See chapter 26 for information on deducting your actual expenses of using a car. File 2012 taxes for free online 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. File 2012 taxes for free online Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. File 2012 taxes for free online For more information, see chapter 26. File 2012 taxes for free online You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. File 2012 taxes for free online Mainly personal travel. File 2012 taxes for free online   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. File 2012 taxes for free online You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. File 2012 taxes for free online   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. File 2012 taxes for free online An important factor is the comparison of time spent on personal activities with time spent on educational activities. File 2012 taxes for free online 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. File 2012 taxes for free online Example 1. File 2012 taxes for free online John works in Newark, New Jersey. File 2012 taxes for free online He traveled to Chicago to take a deductible 1-week course at the request of his employer. File 2012 taxes for free online His main reason for going to Chicago was to take the course. File 2012 taxes for free online While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. File 2012 taxes for free online Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. File 2012 taxes for free online He cannot deduct his transportation expenses of going to Pleasantville. File 2012 taxes for free online He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. File 2012 taxes for free online Example 2. File 2012 taxes for free online Sue works in Boston. File 2012 taxes for free online She went to a university in Michigan to take a course for work. File 2012 taxes for free online The course is qualifying work-related education. File 2012 taxes for free online She took one course, which is one-fourth of a full course load of study. File 2012 taxes for free online She spent the rest of the time on personal activities. File 2012 taxes for free online Her reasons for taking the course in Michigan were all personal. File 2012 taxes for free online Sue's trip is mainly personal because three-fourths of her time is considered personal time. File 2012 taxes for free online She cannot deduct the cost of her round-trip train ticket to Michigan. File 2012 taxes for free online She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. File 2012 taxes for free online Example 3. File 2012 taxes for free online Dave works in Nashville and recently traveled to California to take a 2-week seminar. File 2012 taxes for free online The seminar is qualifying work-related education. File 2012 taxes for free online While there, he spent an extra 8 weeks on personal activities. File 2012 taxes for free online The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. File 2012 taxes for free online Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. File 2012 taxes for free online He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. File 2012 taxes for free online Cruises and conventions. File 2012 taxes for free online   Certain cruises and conventions offer seminars or courses as part of their itinerary. File 2012 taxes for free online Even if the seminars or courses are work-related, your deduction for travel may be limited. File 2012 taxes for free online This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. File 2012 taxes for free online   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. File 2012 taxes for free online 50% limit on meals. File 2012 taxes for free online   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. File 2012 taxes for free online You cannot have been reimbursed for the meals. File 2012 taxes for free online   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. File 2012 taxes for free online 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. File 2012 taxes for free online Example. File 2012 taxes for free online You are a French language teacher. File 2012 taxes for free online While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. File 2012 taxes for free online You chose your itinerary and most of your activities to improve your French language skills. File 2012 taxes for free online You cannot deduct your travel expenses as education expenses. File 2012 taxes for free online 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. File 2012 taxes for free online No Double Benefit Allowed You cannot do either of the following. File 2012 taxes for free online 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). File 2012 taxes for free online Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. File 2012 taxes for free online See Adjustments to Qualifying Work-Related Education Expenses , next. File 2012 taxes for free online 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. File 2012 taxes for free online You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. File 2012 taxes for free online For more information, see chapter 12 of Publication 970. File 2012 taxes for free online 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. File 2012 taxes for free online Amounts that do not reduce qualifying work-related education expenses. File 2012 taxes for free online   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. File 2012 taxes for free online   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. File 2012 taxes for free online Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. File 2012 taxes for free online There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. File 2012 taxes for free online You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. File 2012 taxes for free online For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. File 2012 taxes for free online Deducting Business Expenses Self-employed persons and employees report business expenses differently. File 2012 taxes for free online The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. File 2012 taxes for free online 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). File 2012 taxes for free online 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. File 2012 taxes for free online See the instructions for the form you file for information on how to complete it. File 2012 taxes for free online 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. File 2012 taxes for free online If either (1) or (2) applies, you can deduct the total qualifying cost. File 2012 taxes for free online If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. File 2012 taxes for free online 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. File 2012 taxes for free online (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. File 2012 taxes for free online ) 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. File 2012 taxes for free online See chapter 28. File 2012 taxes for free online Form 2106 or 2106-EZ. File 2012 taxes for free online   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. File 2012 taxes for free online Form not required. File 2012 taxes for free online   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. File 2012 taxes for free online   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. File 2012 taxes for free online (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. File 2012 taxes for free online ) Using Form 2106-EZ. File 2012 taxes for free online   This form is shorter and easier to use than Form 2106. File 2012 taxes for free online 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. File 2012 taxes for free online   If you do not meet both of these requirements, use Form 2106. File 2012 taxes for free online 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. File 2012 taxes for free online Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. File 2012 taxes for free online 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. File 2012 taxes for free online You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . File 2012 taxes for free online For more information on qualified performing artists, see chapter 6 of Publication 463. File 2012 taxes for free online 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. File 2012 taxes for free online They are not subject to the 2%-of-adjusted-gross-income limit. File 2012 taxes for free online To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . File 2012 taxes for free online For more information on impairment-related work expenses, see chapter 6 of Publication 463. File 2012 taxes for free online Recordkeeping You must keep records as proof of any deduction claimed on your tax return. File 2012 taxes for free online Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. File 2012 taxes for free online For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. File 2012 taxes for free online Prev  Up  Next   Home   More Online Publications