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File federal taxes online for free 30. File federal taxes online for free   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. File federal taxes online for free Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. File federal taxes online for free Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. File federal taxes online for free Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. File federal taxes online for free El resultado es el total de los impuestos. File federal taxes online for free Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. File federal taxes online for free Esta sección expone los puntos generales para calcular el impuesto. File federal taxes online for free Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. File federal taxes online for free Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. File federal taxes online for free Impuestos. File federal taxes online for free   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. File federal taxes online for free No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. File federal taxes online for free (Vea el capítulo 16). File federal taxes online for free Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. File federal taxes online for free (Vea los capítulos 8 y 16). File federal taxes online for free Distribuciones de suma global. File federal taxes online for free (Vea el capítulo 10). File federal taxes online for free Ingresos procedentes de la agricultura o pesca. File federal taxes online for free (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. File federal taxes online for free Ingresos de inversiones de más de $2,000 para determinados hijos. File federal taxes online for free (Vea el capítulo 31). File federal taxes online for free Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. File federal taxes online for free (Vea el capítulo 31). File federal taxes online for free Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. File federal taxes online for free (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. File federal taxes online for free Créditos. File federal taxes online for free   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. File federal taxes online for free Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. File federal taxes online for free La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. File federal taxes online for free CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. File federal taxes online for free Vea Pagos , más adelante. File federal taxes online for free   Existen otros créditos no abordados en esta publicación. File federal taxes online for free Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. File federal taxes online for free Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. File federal taxes online for free Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. File federal taxes online for free Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. File federal taxes online for free Crédito de oportunidad laboral. File federal taxes online for free Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. File federal taxes online for free Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. File federal taxes online for free Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. File federal taxes online for free Otros impuestos. File federal taxes online for free   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. File federal taxes online for free Este capítulo no explica dichos impuestos adicionales. File federal taxes online for free Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File federal taxes online for free Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. File federal taxes online for free OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). File federal taxes online for free   Existen impuestos adicionales que no se explican en esta publicación. File federal taxes online for free Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. File federal taxes online for free Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). File federal taxes online for free Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. File federal taxes online for free El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. File federal taxes online for free Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. File federal taxes online for free Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. File federal taxes online for free Recibió ingresos de $108. File federal taxes online for free 28 o más como empleado de una iglesia. File federal taxes online for free Impuesto Adicional del Medicare. File federal taxes online for free Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. File federal taxes online for free 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. File federal taxes online for free Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. File federal taxes online for free Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File federal taxes online for free Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File federal taxes online for free El NIIT es un impuesto de 3. File federal taxes online for free 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. File federal taxes online for free Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. File federal taxes online for free Impuestos sobre recuperaciones. File federal taxes online for free Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. File federal taxes online for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File federal taxes online for free Impuesto sobre beneficios en exceso de la sección 72(m)(5). File federal taxes online for free Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. File federal taxes online for free Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. File federal taxes online for free Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. File federal taxes online for free Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. File federal taxes online for free La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. File federal taxes online for free Impuestos sobre pagos de contrato blindado. File federal taxes online for free Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. File federal taxes online for free La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. File federal taxes online for free Vea las instrucciones para la línea 60 del Formulario 1040. File federal taxes online for free Impuestos sobre distribuciones acumuladas de fideicomisos. File federal taxes online for free Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. File federal taxes online for free Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. File federal taxes online for free Impuestos adicionales sobre las cuentas HSA o MSA. File federal taxes online for free Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. File federal taxes online for free Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. File federal taxes online for free Impuestos adicionales en cuentas Coverdell ESA para estudios. File federal taxes online for free Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. File federal taxes online for free Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. File federal taxes online for free Impuestos adicionales sobre programas de matrícula calificada. File federal taxes online for free Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. File federal taxes online for free Vea la Publicación 970 y el Formulario 5329, ambos en inglés. File federal taxes online for free Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. File federal taxes online for free Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. File federal taxes online for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File federal taxes online for free Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. File federal taxes online for free Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. File federal taxes online for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File federal taxes online for free Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. File federal taxes online for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File federal taxes online for free Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. File federal taxes online for free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File federal taxes online for free Devolución del crédito tributario para comprador de primera vivienda. File federal taxes online for free Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. File federal taxes online for free Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. File federal taxes online for free Pagos. File federal taxes online for free   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. File federal taxes online for free Incluya los créditos que se tratan como pagos. File federal taxes online for free Este capítulo no explica dichos pagos ni créditos. File federal taxes online for free Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File federal taxes online for free Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. File federal taxes online for free PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. File federal taxes online for free Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. File federal taxes online for free Se declara en la línea 70 del Formulario 1040. File federal taxes online for free Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. File federal taxes online for free Reembolso o saldo adeudado. File federal taxes online for free   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. File federal taxes online for free Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. File federal taxes online for free Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. File federal taxes online for free La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. File federal taxes online for free Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). File federal taxes online for free Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. File federal taxes online for free Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. File federal taxes online for free Ajustes y elementos de preferencia tributaria. File federal taxes online for free   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. File federal taxes online for free Información adicional. File federal taxes online for free   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. File federal taxes online for free Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. File federal taxes online for free Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. File federal taxes online for free Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. File federal taxes online for free Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. File federal taxes online for free El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. File federal taxes online for free Cuándo el IRS no puede calcularle los impuestos. File federal taxes online for free   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. File federal taxes online for free Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. File federal taxes online for free Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. File federal taxes online for free Su ingreso tributable es $100,000 o más. File federal taxes online for free Detalla las deducciones. File federal taxes online for free Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. File federal taxes online for free Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. File federal taxes online for free Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. File federal taxes online for free Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. File federal taxes online for free Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. File federal taxes online for free Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. File federal taxes online for free Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. File federal taxes online for free Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. File federal taxes online for free Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. File federal taxes online for free Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. File federal taxes online for free Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. File federal taxes online for free Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. File federal taxes online for free Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. File federal taxes online for free Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. File federal taxes online for free Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. File federal taxes online for free En el espacio provisto, anote su número de Seguro Social. File federal taxes online for free Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. File federal taxes online for free Firme y feche la declaración y escriba su(s) oficio(s). File federal taxes online for free Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. File federal taxes online for free En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. File federal taxes online for free Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. File federal taxes online for free Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. File federal taxes online for free Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. File federal taxes online for free También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). File federal taxes online for free Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. File federal taxes online for free Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. File federal taxes online for free Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. File federal taxes online for free Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. File federal taxes online for free Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. File federal taxes online for free Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. File federal taxes online for free Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. File federal taxes online for free No llene las líneas 9 a 12. File federal taxes online for free Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File federal taxes online for free Pagos. File federal taxes online for free   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. File federal taxes online for free El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. File federal taxes online for free Crédito por ingreso del trabajo. File federal taxes online for free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. File federal taxes online for free Escriba “EIC” en el espacio a la izquierda de la línea 8a. File federal taxes online for free Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File federal taxes online for free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). File federal taxes online for free Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. File federal taxes online for free Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. File federal taxes online for free Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File federal taxes online for free No llene la línea 28. File federal taxes online for free Llene las líneas 29 a 33 y 36 a 40 si le corresponden. File federal taxes online for free Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. File federal taxes online for free Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. File federal taxes online for free No llene las líneas 34, 35 ni 42 a la 46. File federal taxes online for free Pagos. File federal taxes online for free   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. File federal taxes online for free Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. File federal taxes online for free Crédito por gastos del cuidado de menores y dependientes. File federal taxes online for free   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. File federal taxes online for free Anote la cantidad del crédito en la línea 29. File federal taxes online for free El IRS no le calculará este crédito. File federal taxes online for free Crédito para ancianos o personas incapacitadas. File federal taxes online for free   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. File federal taxes online for free Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. File federal taxes online for free En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File federal taxes online for free Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File federal taxes online for free Crédito por ingreso del trabajo. File federal taxes online for free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File federal taxes online for free Anote “EIC” a la izquierda del espacio de la línea 38a. File federal taxes online for free Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File federal taxes online for free   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File federal taxes online for free Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. File federal taxes online for free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). File federal taxes online for free Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. File federal taxes online for free Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. File federal taxes online for free No llene la línea 44. File federal taxes online for free Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. File federal taxes online for free Lea las líneas 45 a la 71. File federal taxes online for free Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. File federal taxes online for free Además, no complete la línea 55 ni las líneas 73 a 77. File federal taxes online for free No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. File federal taxes online for free Pagos. File federal taxes online for free   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. File federal taxes online for free Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. File federal taxes online for free Crédito por gastos del cuidado de menores y dependientes. File federal taxes online for free   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. File federal taxes online for free Anote la cantidad del crédito en la línea 48. File federal taxes online for free El IRS no le calculará este crédito. File federal taxes online for free Crédito para ancianos o personas incapacitadas. File federal taxes online for free   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. File federal taxes online for free Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. File federal taxes online for free En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File federal taxes online for free Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File federal taxes online for free Crédito por ingreso del trabajo. File federal taxes online for free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File federal taxes online for free Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. File federal taxes online for free Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File federal taxes online for free   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File federal taxes online for free Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. File federal taxes online for free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). File federal taxes online for free Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. File federal taxes online for free Prev  Up  Next   Home   More Online Publications
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Cell Phones and Wireless Communication

Before you sign a contract and choose a plan and a company that meets your needs, you should ask these types of questions:

Where can you make and receive calls? Most providers now offer a choice of local, regional, or national plans. A local plan offers low-cost options if most of your calls are near home. Regional plans generally offer a larger geographic area - sometimes several states. If you call outside the area covered by these plans, you will pay long distance and roaming charges in addition to the airtime used. National plans are the most expensive, but they let you use your phone anywhere in the country for a single per-minute price.

How frequently will you use the phone? If you just want a phone for emergencies, an economy plan with a few minutes a month may be all you need. On the other hand, if you are going to be a heavy user, a plan with several free hours and the lowest airtime charge is a wiser choice. If you plan to use texting, pick a plan that will meet your needs and avoid surprises on your billing. Most services allow you to upgrade a plan without an added one-time charge.

Is a family plan option available? Instead of individual cell phone plans for each member of the family, you can share one cellular service plan and a pool of monthly usage minutes among several phones. The cost of the additional numbers per month is usually less than if you purchased individual accounts.

Is there a trial period? Many people experience "dead spots" where a cell phone doesn't work. A trial period lets you test your service and try the features of the phone without incurring a termination fee.

Know your options. Make sure you are only buying the options or features you really need. It is always easier to upgrade a plan later if you feel you need another feature.

What happens if you want to cancel your service? Most providers have a penalty. This is a concern if you have to move out of the area covered by your plan.

Smart Phones

Smart phones are like miniature computers; they provide basic phone functions, along with advanced features, including browsing the Internet, accessing e-mail, interacting on online social networks, listening to music, watching videos, uploading pictures, and managing your calendar. They also allow use of a QWERTY keyboard to facilitate texting and e-mailing. (The keys are arranged the same way they would be on your computer keyboard.)

When shopping for a smart phone, consider these tips:

  • Consider the shape and size of the phone.
  • Make sure you can easily use the keypad to make calls or send messages.
  • Do you need to access the Internet with your phone? If so, ask whether a data plan is required and how much it costs; compare options carefully. Data plans govern use and costs associated with mobile access for e-mail, text messaging, web browsing, social networking, and other applications.
  • Take advantage of special pricing and promotions.
  • Learn the return and cancellation policies.
  • Be wary of buying phone insurance, which may sound tempting, but consumer groups generally advise against it.

If there is a particular phone model you are interested in buying, investigate which service providers actually carry the phone. If your service provider carries the phone, they may require you to renew or extend your current contract; you may also be required to upgrade the service plan you have in order to access all of the phone’s features. Some phone models are available exclusively with only one service provider. This may require you to terminate a contract with your current provider and start a new contractual agreement with a new provider. Under the Federal Communication Commission’s (FCC’s) local number portability rules, so long as you remain in the same geographic area, you can take your phone number with you when you move from one service provider to a different one.

Apps for Your Smartphone

“Apps”, short for applications, are tools that help you accomplish tasks or find information when you are on the go. Apps are designed to work on smart phones and may be downloaded or accessed using your phone’s web browser. Some apps are designed for specific platforms (Android, Blackberry, or iPhone), so make sure that you purchase apps that are compatible with your phone’s software requirements. While some apps are free, many of them do charge a small fee. Before you click “download”, keep in mind that the cost of your purchases are automatically deducted from your bank account or charged to your credit card or phone bill. Keep track of the amount of money that you spent on apps, to avoid shock when you receive your bill.
Visit the Apps gallery on usa.gov to download free apps from the government. Look for some of the consumer apps for product recalls, fuel economy, food safety, nutrition, and health information.

Privacy and Safety Concerns

Since smart phones are like miniature computers, many of the same privacy and safety concerns apply; however, unlike computers, these devices do not have anti-virus software to protect your phone from malware attacks, spyware, or text message spam. Therefore, you should take precautions with your phone, including:

  • Protect your passwords for websites you visit from your mobile phone, particularly financial institutions.
  • Refrain from posting your mobile phone number or email address publicly online.
  • Many mobile phones come with an email address that includes your mobile phone number in the address. Contact your service provider to have this email address changed.
  • Delete texts or emails from people that you don’t know. Don’t click any links in these messages.
  • Be careful about clicking on ads, as they can contain viruses.
  • Be careful about unlocking your cell phone from the manufacturer or service provider; this makes the phone more vulnerable to attack from malware.
  • Turn off your Bluetooth when not in use. They can be used by hackers to compromise your phone.
  • Encrypt passwords and other sensitive data saved on your cell phone.

For more information on how to protect yourself from these concerns, read more about online privacy.

Pay-As-You-Go Plans

If you want cell phone service only for emergencies or aren't sure how much you will actually use a cell phone once you get it, you may want to consider a prepaid cell phone before you commit to a long-term wireless contract. With a prepaid cell phone, there is no contract to sign and no monthly bill to worry about. You will know exactly how much you spend. The down side of prepaid plans is that you pay more per minute, and if you don't use the phone for an extended period of time, you could lose the money in your account.

Disposing of Your Old Cell Phone

Even after you get a new mobile phone you may be wondering what to do with your old phone and charger. There are safe ways to dispose of your cell phone that can even be helpful to others and not hurt the environment. Before you dispose of it, make sure to clean the phone to protect your privacy:

  • Remove the subscriber identity module (SIM) card from the phone.
  • Delete the contacts in your phone book, text messages, voicemails, saved photos, and web search history.
  • Clear out your call and text history (both calls and texts received and made).

After you have taken these steps, you can now determine how to dispose of the phone. The Environmental Protection Agency (EPA) recommends that you not throw out electronics with your other trash, because they contain chemicals that can be harmful to the environment. It is recommended that you:

  • Recycle it. Many wireless service providers will accept your old phone at their retail stores. Similarly, you can send the phone and accessories to the phone manufacturer.
  • Donate it to an organization that can use it for charitable purposes.
  • Resell it.

The File Federal Taxes Online For Free

File federal taxes online for free 12. File federal taxes online for free   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. File federal taxes online for free Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. File federal taxes online for free  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. File federal taxes online for free 5 cents per mile. File federal taxes online for free For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. File federal taxes online for free Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. File federal taxes online for free To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. File federal taxes online for free What is the tax benefit of taking a business deduction for work-related education. File federal taxes online for free   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 federal taxes online for free 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 federal taxes online for free An itemized deduction reduces the amount of your income subject to tax. File federal taxes online for free   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. File federal taxes online for free This reduces the amount of your income subject to both income tax and self-employment tax. File federal taxes online for free   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. File federal taxes online for free You may qualify for these other benefits even if you do not meet the requirements listed above. File federal taxes online for free   Also, your work-related education expenses may qualify you to claim more than one tax benefit. File federal taxes online for free Generally, you may claim any number of benefits as long as you use different expenses to figure each one. File federal taxes online for free Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. File federal taxes online for free This is education that meets at least one of the following two tests. File federal taxes online for free The education is required by your employer or the law to keep your present salary, status, or job. File federal taxes online for free The required education must serve a bona fide business purpose of your employer. File federal taxes online for free The education maintains or improves skills needed in your present work. File federal taxes online for free 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 federal taxes online for free You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. File federal taxes online for free Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. File federal taxes online for free 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 federal taxes online for free This additional education is qualifying work-related education if all three of the following requirements are met. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free See Education To Maintain or Improve Skills , later. File federal taxes online for free Example. File federal taxes online for free You are a teacher who has satisfied the minimum requirements for teaching. File federal taxes online for free Your employer requires you to take an additional college course each year to keep your teaching job. File federal taxes online for free 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 federal taxes online for free This image is too large to be displayed in the current screen. File federal taxes online for free Please click the link to view the image. File federal taxes online for free Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. File federal taxes online for free This could include refresher courses, courses on current developments, and academic or vocational courses. File federal taxes online for free Example. File federal taxes online for free You repair televisions, radios, and stereo systems for XYZ Store. File federal taxes online for free To keep up with the latest changes, you take special courses in radio and stereo service. File federal taxes online for free These courses maintain and improve skills required in your work. File federal taxes online for free Maintaining skills vs. File federal taxes online for free qualifying for new job. File federal taxes online for free   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 federal taxes online for free Education during temporary absence. File federal taxes online for free   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 federal taxes online for free 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 federal taxes online for free Example. File federal taxes online for free You quit your biology research job to become a full-time biology graduate student for 1 year. File federal taxes online for free 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 federal taxes online for free Education during indefinite absence. File federal taxes online for free   If you stop work for more than a year, your absence from your job is considered indefinite. File federal taxes online for free 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 federal taxes online for free Therefore, it is not qualifying work-related education. File federal taxes online for free 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 federal taxes online for free The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. File federal taxes online for free Example 1. File federal taxes online for free You are a full-time engineering student. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free The education is not qualifying work-related education. File federal taxes online for free Example 2. File federal taxes online for free You are an accountant and you have met the minimum educational requirements of your employer. File federal taxes online for free Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. File federal taxes online for free 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 federal taxes online for free Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. File federal taxes online for free The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. File federal taxes online for free If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. File federal taxes online for free 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 federal taxes online for free You generally will be considered a faculty member when one or more of the following occurs. File federal taxes online for free You have tenure. File federal taxes online for free Your years of service count toward obtaining tenure. File federal taxes online for free You have a vote in faculty decisions. File federal taxes online for free Your school makes contributions for you to a retirement plan other than social security or a similar program. File federal taxes online for free Example 1. File federal taxes online for free The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. File federal taxes online for free In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. File federal taxes online for free 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 federal taxes online for free However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. File federal taxes online for free 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 federal taxes online for free If you have all the required education except the fifth year, you have met the minimum educational requirements. File federal taxes online for free 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 federal taxes online for free Example 2. File federal taxes online for free Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. File federal taxes online for free The additional four education courses can be qualifying work-related education. File federal taxes online for free Although you do not have all the required courses, you have already met the minimum educational requirements. File federal taxes online for free Example 3. File federal taxes online for free Assume the same facts as in Example 1 except that you are hired with only 3 years of college. File federal taxes online for free The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. File federal taxes online for free They are needed to meet the minimum educational requirements for employment as a teacher. File federal taxes online for free Example 4. File federal taxes online for free You have a bachelor's degree and you work as a temporary instructor at a university. File federal taxes online for free At the same time, you take graduate courses toward an advanced degree. File federal taxes online for free The rules of the university state that you can become a faculty member only if you get a graduate degree. File federal taxes online for free Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. File federal taxes online for free You have not met the minimum educational requirements to qualify you as a faculty member. File federal taxes online for free The graduate courses are not qualifying work-related education. File federal taxes online for free Certification in a new state. File federal taxes online for free   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 federal taxes online for free This is true even if you must get additional education to be certified in another state. File federal taxes online for free Any additional education you need is qualifying work-related education. File federal taxes online for free You have already met the minimum requirements for teaching. File federal taxes online for free Teaching in another state is not a new trade or business. File federal taxes online for free Example. File federal taxes online for free You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. File federal taxes online for free You move to State B and are promptly hired as a teacher. File federal taxes online for free You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. File federal taxes online for free 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 federal taxes online for free 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 federal taxes online for free This is true even if you do not plan to enter that trade or business. File federal taxes online for free 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 federal taxes online for free Example 1. File federal taxes online for free You are an accountant. File federal taxes online for free Your employer requires you to get a law degree at your own expense. File federal taxes online for free You register at a law school for the regular curriculum that leads to a law degree. File federal taxes online for free 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 federal taxes online for free Example 2. File federal taxes online for free You are a general practitioner of medicine. File federal taxes online for free You take a 2-week course to review developments in several specialized fields of medicine. File federal taxes online for free The course does not qualify you for a new profession. File federal taxes online for free It is qualifying work- related education because it maintains or improves skills required in your present profession. File federal taxes online for free Example 3. File federal taxes online for free While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. File federal taxes online for free The program will lead to qualifying you to practice psychoanalysis. File federal taxes online for free The psychoanalytic training does not qualify you for a new profession. File federal taxes online for free It is qualifying work-related education because it maintains or improves skills required in your present profession. File federal taxes online for free 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 federal taxes online for free They are part of a program of study that can qualify you for a new profession. File federal taxes online for free Teaching and Related Duties All teaching and related duties are considered the same general kind of work. File federal taxes online for free A change in duties in any of the following ways is not considered a change to a new business. File federal taxes online for free Elementary school teacher to secondary school teacher. File federal taxes online for free Teacher of one subject, such as biology, to teacher of another subject, such as art. File federal taxes online for free Classroom teacher to guidance counselor. File federal taxes online for free Classroom teacher to school administrator. File federal taxes online for free 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 federal taxes online for free If you are not self-employed, you can deduct business expenses only if you itemize your deductions. File federal taxes online for free You cannot deduct expenses related to tax-exempt and excluded income. File federal taxes online for free Deductible expenses. File federal taxes online for free   The following education expenses can be deducted. File federal taxes online for free Tuition, books, supplies, lab fees, and similar items. File federal taxes online for free Certain transportation and travel costs. File federal taxes online for free Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. File federal taxes online for free Nondeductible expenses. File federal taxes online for free   You cannot deduct personal or capital expenses. File federal taxes online for free For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. File federal taxes online for free This amount is a personal expense. File federal taxes online for free Unclaimed reimbursement. File federal taxes online for free   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 federal taxes online for free Example. File federal taxes online for free Your employer agrees to pay your education expenses if you file a voucher showing your expenses. File federal taxes online for free You do not file a voucher and you do not get reimbursed. File federal taxes online for free Because you did not file a voucher, you cannot deduct the expenses on your tax return. File federal taxes online for free Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. File federal taxes online for free 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 federal taxes online for free Temporary basis. File federal taxes online for free   You go to school on a temporary basis if either of the following situations applies to you. File federal taxes online for free Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. File federal taxes online for free 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 federal taxes online for free Your attendance is temporary up to the date you determine it will last more than 1 year. File federal taxes online for free If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. File federal taxes online for free Attendance not on a temporary basis. File federal taxes online for free   You do not go to school on a temporary basis if either of the following situations apply to you. File federal taxes online for free Your attendance at school is realistically expected to last more than 1 year. File federal taxes online for free It does not matter how long you actually attend. File federal taxes online for free 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 federal taxes online for free Your attendance is not temporary after the date you determine it will last more than 1 year. File federal taxes online for free 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 federal taxes online for free This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. File federal taxes online for free Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File federal taxes online for free Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. File federal taxes online for free Example 1. File federal taxes online for free You regularly work in a nearby town, and go directly from work to home. File federal taxes online for free You also attend school every work night for 3 months to take a course that improves your job skills. File federal taxes online for free 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 federal taxes online for free This is true regardless of the distance traveled. File federal taxes online for free Example 2. File federal taxes online for free Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. File federal taxes online for free You can deduct your transportation expenses from your regular work site to school and then home. File federal taxes online for free Example 3. File federal taxes online for free Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. File federal taxes online for free Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. File federal taxes online for free Example 4. File federal taxes online for free Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. File federal taxes online for free Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. File federal taxes online for free If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. File federal taxes online for free 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 federal taxes online for free Using your car. File federal taxes online for free    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 federal taxes online for free The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. File federal taxes online for free 5 cents per mile. File federal taxes online for free Whichever method you use, you can also deduct parking fees and tolls. File federal taxes online for free See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. File federal taxes online for free 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 federal taxes online for free Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. File federal taxes online for free For more information, see chapter 1 of Publication 463. File federal taxes online for free You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. File federal taxes online for free Mainly personal travel. File federal taxes online for free   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. File federal taxes online for free 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 federal taxes online for free   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. File federal taxes online for free An important factor is the comparison of time spent on personal activities with time spent on educational activities. File federal taxes online for free 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 federal taxes online for free Example 1. File federal taxes online for free John works in Newark, New Jersey. File federal taxes online for free He traveled to Chicago to take a deductible 1-week course at the request of his employer. File federal taxes online for free His main reason for going to Chicago was to take the course. File federal taxes online for free While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. File federal taxes online for free Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. File federal taxes online for free He cannot deduct his transportation expenses of going to Pleasantville. File federal taxes online for free He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. File federal taxes online for free Example 2. File federal taxes online for free Sue works in Boston. File federal taxes online for free She went to a university in Michigan to take a course for work. File federal taxes online for free The course is qualifying work-related education. File federal taxes online for free She took one course, which is one-fourth of a full course load of study. File federal taxes online for free She spent the rest of the time on personal activities. File federal taxes online for free Her reasons for taking the course in Michigan were all personal. File federal taxes online for free Sue's trip is mainly personal because three-fourths of her time is considered personal time. File federal taxes online for free She cannot deduct the cost of her round-trip train ticket to Michigan. File federal taxes online for free She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. File federal taxes online for free Example 3. File federal taxes online for free Dave works in Nashville and recently traveled to California to take a 2-week seminar. File federal taxes online for free The seminar is qualifying work-related education. File federal taxes online for free While there, he spent an extra 8 weeks on personal activities. File federal taxes online for free The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. File federal taxes online for free Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. File federal taxes online for free He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. File federal taxes online for free Cruises and conventions. File federal taxes online for free   Certain cruises and conventions offer seminars or courses as part of their itinerary. File federal taxes online for free Even if the seminars or courses are work related, your deduction for travel may be limited. File federal taxes online for free This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. File federal taxes online for free   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 federal taxes online for free 50% limit on meals. File federal taxes online for free   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. File federal taxes online for free If you were reimbursed for the meals, see How To Treat Reimbursements , later. File federal taxes online for free   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. File federal taxes online for free 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 federal taxes online for free Example. File federal taxes online for free You are a French language teacher. File federal taxes online for free While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. File federal taxes online for free You chose your itinerary and most of your activities to improve your French language skills. File federal taxes online for free You cannot deduct your travel expenses as education expenses. File federal taxes online for free 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 federal taxes online for free No Double Benefit Allowed You cannot do either of the following. File federal taxes online for free Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. File federal taxes online for free Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. File federal taxes online for free See Adjustments to Qualifying Work-Related Education Expenses, next. File federal taxes online for free 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 federal taxes online for free You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. File federal taxes online for free Tax-free educational assistance. File federal taxes online for free   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). File federal taxes online for free Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File federal taxes online for free Amounts that do not reduce qualifying work-related education expenses. File federal taxes online for free   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 federal taxes online for free 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 federal taxes online for free How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. File federal taxes online for free There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. File federal taxes online for free You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. File federal taxes online for free Note. File federal taxes online for free The following rules about reimbursement arrangements also apply to expense allowances received from your employer. File federal taxes online for free Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. File federal taxes online for free Your expenses must have a business connection. File federal taxes online for free This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. File federal taxes online for free You must adequately account to your employer for your expenses within a reasonable period of time. File federal taxes online for free You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. File federal taxes online for free If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. File federal taxes online for free If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. File federal taxes online for free Accountable plan rules not met. File federal taxes online for free   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. File federal taxes online for free Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). File federal taxes online for free Expenses equal reimbursement. File federal taxes online for free   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. File federal taxes online for free Because your expenses and reimbursements are equal, you do not have a deduction. File federal taxes online for free Excess expenses. File federal taxes online for free   If your expenses are more than your reimbursement, you can deduct your excess expenses. File federal taxes online for free This is discussed later, under Deducting Business Expenses . File federal taxes online for free Allocating your reimbursements for meals. File federal taxes online for free   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. File federal taxes online for free If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. File federal taxes online for free Make the allocation as follows. File federal taxes online for free Divide your meal expenses by your total expenses. File federal taxes online for free Multiply your total reimbursement by the result from (1). File federal taxes online for free This is the allocated reimbursement for your meal expenses. File federal taxes online for free Subtract the amount figured in (2) from your total reimbursement. File federal taxes online for free The difference is the allocated reimbursement for your other expenses of qualifying work-related education. File federal taxes online for free Example. File federal taxes online for free Your employer paid you an expense allowance of $2,000 under an accountable plan. File federal taxes online for free The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. File federal taxes online for free There was no indication of how much of the reimbursement was for each type of expense. File federal taxes online for free Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). File federal taxes online for free Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. File federal taxes online for free   1. File federal taxes online for free $425 meal expenses  $2,500 total expenses = . File federal taxes online for free 17   2. File federal taxes online for free $2,000 (reimbursement)×. File federal taxes online for free 17     =$340 (allocated reimbursement for meal expenses)   3. File federal taxes online for free $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). File federal taxes online for free After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). File federal taxes online for free Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. File federal taxes online for free You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. File federal taxes online for free This is discussed later under Deducting Business Expenses . File federal taxes online for free An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. File federal taxes online for free Reimbursements for nondeductible expenses. File federal taxes online for free   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. File federal taxes online for free You must include them in your income. File federal taxes online for free For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. File federal taxes online for free   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. File federal taxes online for free Deducting Business Expenses Self-employed persons and employees report their business expenses differently. File federal taxes online for free The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. File federal taxes online for free Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). File federal taxes online for free If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. File federal taxes online for free See the instructions for the form you file for information on how to complete it. File federal taxes online for free 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 federal taxes online for free If either (1) or (2) applies, you can deduct the total qualifying cost. File federal taxes online for free If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. File federal taxes online for free In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. File federal taxes online for free (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. File federal taxes online for free ) 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 federal taxes online for free Form 2106 or 2106-EZ. File federal taxes online for free   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. File federal taxes online for free Form not required. File federal taxes online for free   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. File federal taxes online for free   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. File federal taxes online for free (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. File federal taxes online for free ) Using Form 2106-EZ. File federal taxes online for free   This form is shorter and easier to use than Form 2106. File federal taxes online for free 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 federal taxes online for free   If you do not meet both of these requirements, use Form 2106. File federal taxes online for free 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 federal taxes online for free Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. File federal taxes online for free You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. File federal taxes online for free 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 federal taxes online for free For more information on qualified performing artists, see chapter 6 of Publication 463. File federal taxes online for free Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. File federal taxes online for free They are not subject to the 2%-of-adjusted-gross-income limit. File federal taxes online for free 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 federal taxes online for free For more information on impairment-related work expenses, see chapter 6 of Publication 463. File federal taxes online for free Recordkeeping You must keep records as proof of any deduction claimed on your tax return. File federal taxes online for free Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. File federal taxes online for free If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. File federal taxes online for free However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. File federal taxes online for free Examples of records to keep. File federal taxes online for free   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. File federal taxes online for free You should keep adequate records or have sufficient evidence that will support your expenses. File federal taxes online for free Estimates or approximations do not qualify as proof of an expense. File federal taxes online for free Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. File federal taxes online for free , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. File federal taxes online for free Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. File federal taxes online for free Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. File federal taxes online for free Complete information about any scholarship or fellowship grants, including amounts you received during the year. File federal taxes online for free Illustrated Example Victor Jones teaches math at a private high school in North Carolina. File federal taxes online for free He was selected to attend a 3-week math seminar at a university in California. File federal taxes online for free The seminar will improve his skills in his current job and is qualifying work-related education. File federal taxes online for free He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. File federal taxes online for free Victor will file Form 1040. File federal taxes online for free His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. File federal taxes online for free He shows his expenses for the seminar in Part I of the form. File federal taxes online for free He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. File federal taxes online for free He enters $400 on line 4 for his tuition and books. File federal taxes online for free On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. File federal taxes online for free He multiplies that amount by 50% and enters the result, $263, on line 5. File federal taxes online for free On line 6, Victor totals the amounts from lines 3 through 5. File federal taxes online for free He carries the total, $2,313, to Schedule A (Form 1040), line 21. File federal taxes online for free Since he does not claim any vehicle expenses, Victor leaves Part II blank. File federal taxes online for free His filled-in form is shown on the next page. File federal taxes online for free This image is too large to be displayed in the current screen. File federal taxes online for free Please click the link to view the image. File federal taxes online for free Form 2106-EZ for V. File federal taxes online for free Jones Prev  Up  Next   Home   More Online Publications