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File State Tax Free

File state tax free 15. File state tax free   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. File state tax free . File state tax free  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File state tax free NIIT is a 3. File state tax free 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. File state tax free NIIT may need to be included when calculating your estimated tax. File state tax free For more information, see Publication 505,Tax Withholding and Estimated Tax. File state tax free Additional Medicare Tax. File state tax free  For tax years beginning in 2013, a 0. File state tax free 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. File state tax free You may need to include this amount when figuring your estimated tax. File state tax free For more information, see Publication 505. File state tax free Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. File state tax free See Publication 505 for the general rules and requirements for paying estimated tax. File state tax free If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. File state tax free Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. File state tax free S. File state tax free Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. File state tax free Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. File state tax free If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. File state tax free Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. File state tax free See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. File state tax free See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. File state tax free Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. File state tax free On a joint return, you must add your spouse's gross income to your gross income. File state tax free To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. File state tax free Wages, salaries, tips, etc. File state tax free Taxable interest. File state tax free Ordinary dividends. File state tax free Taxable refunds, credits, or offsets of state and local income taxes. File state tax free Alimony. File state tax free Gross business income from Schedule C (Form 1040). File state tax free Gross business receipts from Schedule C-EZ (Form 1040). File state tax free Capital gains from Schedule D (Form 1040). File state tax free Losses are not netted against gains. File state tax free Gains on sales of business property. File state tax free Taxable IRA distributions, pensions, annuities, and social security benefits. File state tax free Gross rental income from Schedule E (Form 1040). File state tax free Gross royalty income from Schedule E (Form 1040). File state tax free Taxable net income from an estate or trust reported on Schedule E (Form 1040). File state tax free Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). File state tax free Gross farm rental income from Form 4835. File state tax free Gross farm income from Schedule F (Form 1040). File state tax free Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). File state tax free Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). File state tax free Unemployment compensation. File state tax free Other income not included with any of the items listed above. File state tax free Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. File state tax free It includes the following amounts. File state tax free Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. File state tax free Income from a plantation, ranch, nursery, range, orchard, or oyster bed. File state tax free Crop shares for the use of your land. File state tax free Gains from sales of draft, breeding, dairy, or sporting livestock. File state tax free Gross income from farming is the total of the following amounts from your tax return. File state tax free Gross farm income from Schedule F (Form 1040). File state tax free Gross farm rental income from Form 4835. File state tax free Gross farm income from Schedule E (Form 1040), Parts II and III. File state tax free Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. File state tax free For more information about income from farming, see chapter 3. File state tax free Farm income does not include any of the following: Wages you receive as a farm employee. File state tax free Income you receive from contract grain harvesting and hauling with workers and machines you furnish. File state tax free Gains you receive from the sale of farm land and depreciable farm equipment. File state tax free Percentage From Farming Figure your gross income from all sources, discussed earlier. File state tax free Then figure your gross income from farming, discussed earlier. File state tax free Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. File state tax free Example 1. File state tax free Jane Smith had the following total gross income and farm gross income amounts in 2013. File state tax free Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). File state tax free However, that loss is not netted against the gain to figure Ms. File state tax free Smith's total gross income or her gross farm income. File state tax free Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. File state tax free 64). File state tax free Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. File state tax free You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. File state tax free You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. File state tax free 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. File state tax free If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. File state tax free See Required Annual Payment , next, for details. File state tax free Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. File state tax free Example 2. File state tax free Assume the same fact as in Example 1. File state tax free Ms. File state tax free Smith's gross farm income is only 64% of her total income. File state tax free Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. File state tax free However, she does qualify if at least two-thirds of her 2012 gross income was from farming. File state tax free Example 3. File state tax free Assume the same facts as in Example 1 except that Ms. File state tax free Smith's farm income from Schedule F was $90,000 instead of $75,000. File state tax free This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). File state tax free She qualifies to use the special estimated tax rules for qualified farmers, since 67. File state tax free 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . File state tax free 679). File state tax free Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. File state tax free Apply the following special rules for qualified farmers to the worksheet. File state tax free On line 14a, multiply line 13c by 662/3% (. File state tax free 6667). File state tax free On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. File state tax free For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. File state tax free For more information, see chapter 4 of Publication 505. File state tax free Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. File state tax free Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. File state tax free See the instructions for Form 2210-F. File state tax free Figure 15-1. File state tax free Estimated Tax for Farmers Please click here for the text description of the image. File state tax free Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. File state tax free You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. File state tax free If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. File state tax free Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. File state tax free Prev  Up  Next   Home   More Online Publications
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Developer Resources

Software developers and researchers can use these data feeds and APIs to help people find useful government information.

This page can be found at usa.gov/developer


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APIs

American Job Center Resources APIs
American Job Center partners with O'Net to provide a variety of APIs that are useful for jobseekers.
Style: RESTful APIs
Read the Documentation.

BusinessUSA Resource Access API
BusinessUSA connects businesses to government services and information. The API provides access to resource abstracts including programs, services, data, events, and more.
Style: RESTful API
Return Format: XML, CSV
Read the Documentation.

Citizen Topics API
This API lists the topics that we use to organize content on USA.gov. You can access it via the /tags call to the Social Media Registry.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

DigitalGov Search API (formerly USASearch)
Provides DigitalGov Search customers with results. This API is only available for use on official government websites. Sign in is required.
Style: RESTful API (requires DigitalGov Search account)
Return Format: JSON, JSONP, XML
Read the Documentation.

Federal Agency Directory API
This API contains directory information about federal agencies, such as contact methods, in English and Spanish.
Style: RESTful API
Return Format: JSON, JSONP, XML
Read the Documentation. Explore the Interactive Documentation.

Go.USA.gov API
Go.USA.gov is a URL shortener for government employees. The API can shorten, preview, and show clicks on short URLs.
Style: RESTful API
Return Format: JSON, JSONP, XML, plain text
Read the Documentation.

Government Jobs API
This API returns job openings across the federal government and includes all current openings posted on USAJobs.gov that are open to the public and located in the United States. It also includes some state and local government jobs.
Style: RESTful API
Return Format: JSON
Read the Documentation.

MyUSA APIs
Project MyUSA re-imagines how citizens interact with government. Use the MyUSA API to build apps that integrate with MyUSA.
Style: RESTful APIs (requires authentication and registration)
Read the Documentation.

Product Recall Data API
This API returns food recalls from FoodSafety.gov, car recalls from the National Highway Traffic Safety Administration, and product safety recalls from the Consumer Product Safety Commission.
Style: RESTful API
Return Format: JSON
Read the Documentation.

Social Media Registry API
The Social Media Registry is an official source of information about federal government social media accounts.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

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Data Feeds

1.USA.gov Data
1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.
Style: Raw pub/sub feed
Return Format: JSON
Read the Documentation.

Frequently Asked Questions XML
The contents of our frequently asked questions are available in English and Spanish.
Style: XML data file
Read the Documentation.

List of Non-.gov URLs in Our Search
We search across all federal, state, local, tribal, and territorial government websites. Most government websites end in .gov or .mil, but many do not. This is a list of all government URLs that do not end in .gov or .mil.
Style: TXT file
Read the Documentation.

RSS Directory
Find feeds from across government.
Style: RSS

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The File State Tax Free

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