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Free state taxes and federal 12. Free state taxes and federal   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. Free state taxes and federal 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. Free state taxes and federal  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. Free state taxes and federal 5 cents per mile. Free state taxes and federal For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Free state taxes and federal Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Free state taxes and federal 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. Free state taxes and federal What is the tax benefit of taking a business deduction for work-related education. Free state taxes and federal   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. Free state taxes and federal 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. Free state taxes and federal An itemized deduction reduces the amount of your income subject to tax. Free state taxes and federal   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Free state taxes and federal This reduces the amount of your income subject to both income tax and self-employment tax. Free state taxes and federal   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Free state taxes and federal You may qualify for these other benefits even if you do not meet the requirements listed above. Free state taxes and federal   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Free state taxes and federal Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Free state taxes and federal Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Free state taxes and federal This is education that meets at least one of the following two tests. Free state taxes and federal The education is required by your employer or the law to keep your present salary, status, or job. Free state taxes and federal The required education must serve a bona fide business purpose of your employer. Free state taxes and federal The education maintains or improves skills needed in your present work. Free state taxes and federal 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. Free state taxes and federal You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Free state taxes and federal Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Free state taxes and federal 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. Free state taxes and federal This additional education is qualifying work-related education if all three of the following requirements are met. Free state taxes and federal 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. Free state taxes and federal 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. Free state taxes and federal See Education To Maintain or Improve Skills , later. Free state taxes and federal Example. Free state taxes and federal You are a teacher who has satisfied the minimum requirements for teaching. Free state taxes and federal Your employer requires you to take an additional college course each year to keep your teaching job. Free state taxes and federal 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. Free state taxes and federal This image is too large to be displayed in the current screen. Free state taxes and federal Please click the link to view the image. Free state taxes and federal 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. Free state taxes and federal This could include refresher courses, courses on current developments, and academic or vocational courses. Free state taxes and federal Example. Free state taxes and federal You repair televisions, radios, and stereo systems for XYZ Store. Free state taxes and federal To keep up with the latest changes, you take special courses in radio and stereo service. Free state taxes and federal These courses maintain and improve skills required in your work. Free state taxes and federal Maintaining skills vs. Free state taxes and federal qualifying for new job. Free state taxes and federal   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. Free state taxes and federal Education during temporary absence. Free state taxes and federal   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. Free state taxes and federal Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Free state taxes and federal Example. Free state taxes and federal You quit your biology research job to become a full-time biology graduate student for 1 year. Free state taxes and federal 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. Free state taxes and federal Education during indefinite absence. Free state taxes and federal   If you stop work for more than a year, your absence from your job is considered indefinite. Free state taxes and federal 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. Free state taxes and federal Therefore, it is not qualifying work-related education. Free state taxes and federal 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. Free state taxes and federal The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Free state taxes and federal 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. Free state taxes and federal 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. Free state taxes and federal You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Free state taxes and federal Example 1. Free state taxes and federal You are a full-time engineering student. Free state taxes and federal 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. Free state taxes and federal 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. Free state taxes and federal The education is not qualifying work-related education. Free state taxes and federal Example 2. Free state taxes and federal You are an accountant and you have met the minimum educational requirements of your employer. Free state taxes and federal Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Free state taxes and federal 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. Free state taxes and federal Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Free state taxes and federal The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Free state taxes and federal If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Free state taxes and federal 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. Free state taxes and federal You generally will be considered a faculty member when one or more of the following occurs. Free state taxes and federal You have tenure. Free state taxes and federal Your years of service count toward obtaining tenure. Free state taxes and federal You have a vote in faculty decisions. Free state taxes and federal Your school makes contributions for you to a retirement plan other than social security or a similar program. Free state taxes and federal Example 1. Free state taxes and federal The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Free state taxes and federal In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Free state taxes and federal 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. Free state taxes and federal However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Free state taxes and federal 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. Free state taxes and federal If you have all the required education except the fifth year, you have met the minimum educational requirements. Free state taxes and federal 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. Free state taxes and federal Example 2. Free state taxes and federal Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Free state taxes and federal The additional four education courses can be qualifying work-related education. Free state taxes and federal Although you do not have all the required courses, you have already met the minimum educational requirements. Free state taxes and federal Example 3. Free state taxes and federal Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Free state taxes and federal The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Free state taxes and federal They are needed to meet the minimum educational requirements for employment as a teacher. Free state taxes and federal Example 4. Free state taxes and federal You have a bachelor's degree and you work as a temporary instructor at a university. Free state taxes and federal At the same time, you take graduate courses toward an advanced degree. Free state taxes and federal The rules of the university state that you can become a faculty member only if you get a graduate degree. Free state taxes and federal Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Free state taxes and federal You have not met the minimum educational requirements to qualify you as a faculty member. Free state taxes and federal The graduate courses are not qualifying work-related education. Free state taxes and federal Certification in a new state. Free state taxes and federal   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. Free state taxes and federal This is true even if you must get additional education to be certified in another state. Free state taxes and federal Any additional education you need is qualifying work-related education. Free state taxes and federal You have already met the minimum requirements for teaching. Free state taxes and federal Teaching in another state is not a new trade or business. Free state taxes and federal Example. Free state taxes and federal You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Free state taxes and federal You move to State B and are promptly hired as a teacher. Free state taxes and federal You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Free state taxes and federal 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. Free state taxes and federal 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. Free state taxes and federal This is true even if you do not plan to enter that trade or business. Free state taxes and federal If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Free state taxes and federal Example 1. Free state taxes and federal You are an accountant. Free state taxes and federal Your employer requires you to get a law degree at your own expense. Free state taxes and federal You register at a law school for the regular curriculum that leads to a law degree. Free state taxes and federal 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. Free state taxes and federal Example 2. Free state taxes and federal You are a general practitioner of medicine. Free state taxes and federal You take a 2-week course to review developments in several specialized fields of medicine. Free state taxes and federal The course does not qualify you for a new profession. Free state taxes and federal It is qualifying work- related education because it maintains or improves skills required in your present profession. Free state taxes and federal Example 3. Free state taxes and federal While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Free state taxes and federal The program will lead to qualifying you to practice psychoanalysis. Free state taxes and federal The psychoanalytic training does not qualify you for a new profession. Free state taxes and federal It is qualifying work-related education because it maintains or improves skills required in your present profession. Free state taxes and federal 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. Free state taxes and federal They are part of a program of study that can qualify you for a new profession. Free state taxes and federal Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Free state taxes and federal A change in duties in any of the following ways is not considered a change to a new business. Free state taxes and federal Elementary school teacher to secondary school teacher. Free state taxes and federal Teacher of one subject, such as biology, to teacher of another subject, such as art. Free state taxes and federal Classroom teacher to guidance counselor. Free state taxes and federal Classroom teacher to school administrator. Free state taxes and federal 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. Free state taxes and federal If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Free state taxes and federal You cannot deduct expenses related to tax-exempt and excluded income. Free state taxes and federal Deductible expenses. Free state taxes and federal   The following education expenses can be deducted. Free state taxes and federal Tuition, books, supplies, lab fees, and similar items. Free state taxes and federal Certain transportation and travel costs. Free state taxes and federal Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Free state taxes and federal Nondeductible expenses. Free state taxes and federal   You cannot deduct personal or capital expenses. Free state taxes and federal For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Free state taxes and federal This amount is a personal expense. Free state taxes and federal Unclaimed reimbursement. Free state taxes and federal   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. Free state taxes and federal Example. Free state taxes and federal Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Free state taxes and federal You do not file a voucher and you do not get reimbursed. Free state taxes and federal Because you did not file a voucher, you cannot deduct the expenses on your tax return. Free state taxes and federal Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Free state taxes and federal 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. Free state taxes and federal Temporary basis. Free state taxes and federal   You go to school on a temporary basis if either of the following situations applies to you. Free state taxes and federal Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Free state taxes and federal 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. Free state taxes and federal Your attendance is temporary up to the date you determine it will last more than 1 year. Free state taxes and federal If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Free state taxes and federal Attendance not on a temporary basis. Free state taxes and federal   You do not go to school on a temporary basis if either of the following situations apply to you. Free state taxes and federal Your attendance at school is realistically expected to last more than 1 year. Free state taxes and federal It does not matter how long you actually attend. Free state taxes and federal 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. Free state taxes and federal Your attendance is not temporary after the date you determine it will last more than 1 year. Free state taxes and federal 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. Free state taxes and federal This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Free state taxes and federal Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Free state taxes and federal Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Free state taxes and federal Example 1. Free state taxes and federal You regularly work in a nearby town, and go directly from work to home. Free state taxes and federal You also attend school every work night for 3 months to take a course that improves your job skills. Free state taxes and federal Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Free state taxes and federal This is true regardless of the distance traveled. Free state taxes and federal Example 2. Free state taxes and federal Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Free state taxes and federal You can deduct your transportation expenses from your regular work site to school and then home. Free state taxes and federal Example 3. Free state taxes and federal Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Free state taxes and federal Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Free state taxes and federal Example 4. Free state taxes and federal Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Free state taxes and federal Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Free state taxes and federal If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Free state taxes and federal 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. Free state taxes and federal Using your car. Free state taxes and federal    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. Free state taxes and federal The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Free state taxes and federal 5 cents per mile. Free state taxes and federal Whichever method you use, you can also deduct parking fees and tolls. Free state taxes and federal See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Free state taxes and federal 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. Free state taxes and federal Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Free state taxes and federal For more information, see chapter 1 of Publication 463. Free state taxes and federal You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Free state taxes and federal Mainly personal travel. Free state taxes and federal   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Free state taxes and federal You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Free state taxes and federal   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Free state taxes and federal An important factor is the comparison of time spent on personal activities with time spent on educational activities. Free state taxes and federal 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. Free state taxes and federal Example 1. Free state taxes and federal John works in Newark, New Jersey. Free state taxes and federal He traveled to Chicago to take a deductible 1-week course at the request of his employer. Free state taxes and federal His main reason for going to Chicago was to take the course. Free state taxes and federal While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Free state taxes and federal Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Free state taxes and federal He cannot deduct his transportation expenses of going to Pleasantville. Free state taxes and federal He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Free state taxes and federal Example 2. Free state taxes and federal Sue works in Boston. Free state taxes and federal She went to a university in Michigan to take a course for work. Free state taxes and federal The course is qualifying work-related education. Free state taxes and federal She took one course, which is one-fourth of a full course load of study. Free state taxes and federal She spent the rest of the time on personal activities. Free state taxes and federal Her reasons for taking the course in Michigan were all personal. Free state taxes and federal Sue's trip is mainly personal because three-fourths of her time is considered personal time. Free state taxes and federal She cannot deduct the cost of her round-trip train ticket to Michigan. Free state taxes and federal She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Free state taxes and federal Example 3. Free state taxes and federal Dave works in Nashville and recently traveled to California to take a 2-week seminar. Free state taxes and federal The seminar is qualifying work-related education. Free state taxes and federal While there, he spent an extra 8 weeks on personal activities. Free state taxes and federal The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Free state taxes and federal Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Free state taxes and federal He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Free state taxes and federal Cruises and conventions. Free state taxes and federal   Certain cruises and conventions offer seminars or courses as part of their itinerary. Free state taxes and federal Even if the seminars or courses are work related, your deduction for travel may be limited. Free state taxes and federal This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Free state taxes and federal   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. Free state taxes and federal 50% limit on meals. Free state taxes and federal   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Free state taxes and federal If you were reimbursed for the meals, see How To Treat Reimbursements , later. Free state taxes and federal   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Free state taxes and federal 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. Free state taxes and federal Example. Free state taxes and federal You are a French language teacher. Free state taxes and federal While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Free state taxes and federal You chose your itinerary and most of your activities to improve your French language skills. Free state taxes and federal You cannot deduct your travel expenses as education expenses. Free state taxes and federal 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. Free state taxes and federal No Double Benefit Allowed You cannot do either of the following. Free state taxes and federal 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. Free state taxes and federal Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Free state taxes and federal See Adjustments to Qualifying Work-Related Education Expenses, next. Free state taxes and federal 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. Free state taxes and federal You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Free state taxes and federal Tax-free educational assistance. Free state taxes and federal   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). Free state taxes and federal 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. Free state taxes and federal Amounts that do not reduce qualifying work-related education expenses. Free state taxes and federal   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. Free state taxes and federal 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. Free state taxes and federal How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Free state taxes and federal There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Free state taxes and federal You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Free state taxes and federal Note. Free state taxes and federal The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Free state taxes and federal Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Free state taxes and federal Your expenses must have a business connection. Free state taxes and federal This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Free state taxes and federal You must adequately account to your employer for your expenses within a reasonable period of time. Free state taxes and federal You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Free state taxes and federal 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. Free state taxes and federal 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. Free state taxes and federal Accountable plan rules not met. Free state taxes and federal   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Free state taxes and federal Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Free state taxes and federal Expenses equal reimbursement. Free state taxes and federal   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Free state taxes and federal Because your expenses and reimbursements are equal, you do not have a deduction. Free state taxes and federal Excess expenses. Free state taxes and federal   If your expenses are more than your reimbursement, you can deduct your excess expenses. Free state taxes and federal This is discussed later, under Deducting Business Expenses . Free state taxes and federal Allocating your reimbursements for meals. Free state taxes and federal   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Free state taxes and federal 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. Free state taxes and federal Make the allocation as follows. Free state taxes and federal Divide your meal expenses by your total expenses. Free state taxes and federal Multiply your total reimbursement by the result from (1). Free state taxes and federal This is the allocated reimbursement for your meal expenses. Free state taxes and federal Subtract the amount figured in (2) from your total reimbursement. Free state taxes and federal The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Free state taxes and federal Example. Free state taxes and federal Your employer paid you an expense allowance of $2,000 under an accountable plan. Free state taxes and federal The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Free state taxes and federal There was no indication of how much of the reimbursement was for each type of expense. Free state taxes and federal Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Free state taxes and federal Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Free state taxes and federal   1. Free state taxes and federal $425 meal expenses  $2,500 total expenses = . Free state taxes and federal 17   2. Free state taxes and federal $2,000 (reimbursement)×. Free state taxes and federal 17     =$340 (allocated reimbursement for meal expenses)   3. Free state taxes and federal $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). Free state taxes and federal After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Free state taxes and federal 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. Free state taxes and federal You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Free state taxes and federal This is discussed later under Deducting Business Expenses . Free state taxes and federal An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Free state taxes and federal Reimbursements for nondeductible expenses. Free state taxes and federal   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Free state taxes and federal You must include them in your income. Free state taxes and federal 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. Free state taxes and federal   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Free state taxes and federal Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Free state taxes and federal The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Free state taxes and federal 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)). Free state taxes and federal 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. Free state taxes and federal See the instructions for the form you file for information on how to complete it. Free state taxes and federal 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. Free state taxes and federal If either (1) or (2) applies, you can deduct the total qualifying cost. Free state taxes and federal If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Free state taxes and federal 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. Free state taxes and federal (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Free state taxes and federal ) 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. Free state taxes and federal Form 2106 or 2106-EZ. Free state taxes and federal   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Free state taxes and federal Form not required. Free state taxes and federal   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. Free state taxes and federal   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. Free state taxes and federal (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Free state taxes and federal ) Using Form 2106-EZ. Free state taxes and federal   This form is shorter and easier to use than Form 2106. Free state taxes and federal 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. Free state taxes and federal   If you do not meet both of these requirements, use Form 2106. Free state taxes and federal 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. Free state taxes and federal 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. Free state taxes and federal 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. Free state taxes and federal You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Free state taxes and federal For more information on qualified performing artists, see chapter 6 of Publication 463. Free state taxes and federal 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. Free state taxes and federal They are not subject to the 2%-of-adjusted-gross-income limit. Free state taxes and federal To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Free state taxes and federal For more information on impairment-related work expenses, see chapter 6 of Publication 463. Free state taxes and federal Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Free state taxes and federal Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Free state taxes and federal 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. Free state taxes and federal 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. Free state taxes and federal Examples of records to keep. Free state taxes and federal   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Free state taxes and federal You should keep adequate records or have sufficient evidence that will support your expenses. Free state taxes and federal Estimates or approximations do not qualify as proof of an expense. Free state taxes and federal Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Free state taxes and federal , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Free state taxes and federal 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. Free state taxes and federal 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. Free state taxes and federal Complete information about any scholarship or fellowship grants, including amounts you received during the year. Free state taxes and federal Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Free state taxes and federal He was selected to attend a 3-week math seminar at a university in California. Free state taxes and federal The seminar will improve his skills in his current job and is qualifying work-related education. Free state taxes and federal 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. Free state taxes and federal Victor will file Form 1040. Free state taxes and federal 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. Free state taxes and federal He shows his expenses for the seminar in Part I of the form. Free state taxes and federal He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Free state taxes and federal He enters $400 on line 4 for his tuition and books. Free state taxes and federal On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Free state taxes and federal He multiplies that amount by 50% and enters the result, $263, on line 5. Free state taxes and federal On line 6, Victor totals the amounts from lines 3 through 5. Free state taxes and federal He carries the total, $2,313, to Schedule A (Form 1040), line 21. Free state taxes and federal Since he does not claim any vehicle expenses, Victor leaves Part II blank. Free state taxes and federal His filled-in form is shown on the next page. Free state taxes and federal This image is too large to be displayed in the current screen. Free state taxes and federal Please click the link to view the image. Free state taxes and federal Form 2106-EZ for V. Free state taxes and federal Jones Prev  Up  Next   Home   More Online Publications
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2012 ITIN Review Frequently Asked Questions

What are the interim changes to the ITIN application requirements?
The IRS is revising its procedures for issuing new Individual Taxpayer Identification Numbers (ITINs) as part of a comprehensive review of the ITIN processing procedures. Forms W-7, Application for IRS Individual Taxpayer Identification Number, submitted during the interim period beginning June 22, 2012 through the end of the year must include original documentation such as passports and birth certificates, or copies of these documents certified by the issuing agency. During this interim period, notarized copies of documentation will not be accepted.

Are there any applicants who are exempt from these new requirements?
Some categories of applicants are not impacted by these interim changes, including spouses and dependents of U.S. military personnel who need ITINs. People who should follow the current procedures outlined in the Form W-7 instructions include:

  • Military spouses and dependents without an SSN who need an ITIN (Military spouses use box "e" on Form W-7 and military dependents use box "d"). Exceptions to the new interim document standards will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent's U.S. military identification, or applying from an overseas APO/FPO address.
  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits (use boxes "a" and "h" on Form W-7). Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain gambling winnings or pension income, or need an ITIN for information reporting purposes. While existing documentation standards will be maintained only for these applicants, scrutiny of the documents will be heightened. ITIN applications of this category that are accompanied by a U.S. tax return will be subject to the new interim document standards.

What is the difference between a "certified" and a "notarized" document?
A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. These documents will be accepted. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal assuring that the document is legitimate. These documents will not be accepted for ITIN applications. Note there are some applicants who are exempt from this change. This exemption is described in a previous question.

Why is IRS changing the ITIN program procedures?
The IRS is instituting these interim changes while conducting a review of the program designed to strengthen and protect the integrity of the ITIN process.

Is this a temporary change to the program? If so, how long will it be in effect?
These are interim changes that have been put in place during a comprehensive review of ITIN processing procedures. Any permanent changes will be issued before the start of the 2013 filing season when most requests for ITINs come in.

When will the interim changes be effective?
These changes will be effective for all new applications submitted on or after June 22, 2012 and will remain in effect until the final rules are issued later this year.

If a taxpayer had a pending application on file with IRS before June 22, 2012, will processing continue with the notarized copies already submitted?
Yes, the IRS is analyzing the existing inventory of ITIN applications. Some taxpayers who have already filed applications may be required to furnish additional documentation directly to the IRS. However, no additional action is required for people who have already filed ITIN requests unless they are contacted by the IRS.

If a taxpayer had a pending application on file with IRS before June 22, 2012, that included original or certified documents, will the taxpayer need to take any additional action?
No. IRS will continue to process pending applications that include original or certified documentation.

Will Publications 1915, 4520 or 4327, or tax forms and instructions change to reflect this new requirement? If so, when will they change and when will they be available to the public?
Since these are interim changes, publications, forms and instructions will not change. Once IRS has determined the appropriate changes, these and other appropriate instructions will be updated to reflect the new policy.

Will taxpayers be able to submit Form W-7 applications (with original documents) at IRS Taxpayer Assistance Centers?
During this interim period, IRS Taxpayer Assistance Centers will accept original documentation or copies of these documents certified by the issuing agency and forward the documents to the Austin Submission Processing Center. 

Which documents are acceptable?
See the instructions for Form W-7. These instructions list 13 acceptable documents.

Will the IRS return my original documents to me? How long will it take to get them back?
The IRS currently receives original documents with some applications and we have a process in place to ensure that documents are returned to applicants.  The original and certified documents will be returned to applicants using the mailing address on the application via postage paid standard U.S. mail within 60 days of receipt and processing of the Form W-7.

Whom should I contact if I do not receive the documents within the allotted period?
If you do not receive your original documents within 65 days of mailing to the IRS, allowing 5 days for postal mail receipt, you may call 1-800-908-9982 (U.S. only) or for international, call 1-267-941-1000 (this is not a toll free number).

Are there any alternative options for me if I cannot get the original documents I need?
Unless you are one of the exempt applicants described above, this change requires the submission of original or certified copies of documentation from the issuing agency in order to obtain an ITIN. You may be able to request a certified copy of your passport or similar international identification (e.g., Matricula Card) at your local consulate's office.

If I cannot get the documents I need to apply for an ITIN, can I apply for a Social Security number instead?
If you qualify for a social security number, you should not be applying for an ITIN.

Can my consulate or embassy certify my documents?
You may be able to request a certified copy of documents at an embassy or consulate.  However, services may vary between countries, so we recommend that you contact the appropriate consulate or embassy for specific information.

My consulate or embassy wants to know why I need a certified copy of my passport.  What should I provided them as proof of requirement?
We recommend that you refer the consulate or embassy to the information on www.IRS.gov or that you download and copy that information and provide it to them.

Will the IRS accept an apostille document?
During this interim period, the IRS is only accepting original documentation or copies of documents certified by the issuing country or agency.  An apostille does not meet these requirements since it is similar to the U.S. Notary, which we are currently not accepting.  You may be able to request a certified copy of identification documents at the applicant’s embassy or consulate. However, services may vary between countries so we recommend that you contact the appropriate consulate or embassy for that information.  

As a reminder, some categories of applicants are exempt from the requirement to provide original or certified copies including U.S. Military spouses (box “e” on Form W-7), U.S. Military dependents (box “d” on Form W-7), and non-resident aliens applying for ITINs to claim tax treaty benefits (box “a” and ”h” on Form W-7).

 

Additional Information For Certifying Acceptance Agents (CAAs) and Acceptance Agents (AAs)

Can CAAs and AAs still submit Forms W-7 to the IRS for taxpayers?
Yes, CAAs and AAs can still submit Forms W-7 on behalf of their clients but must provide the original documents or certified copies from the issuing agency along with Form 14194, Certificate of Accuracy, unless the applicant is exempt as described above. If the applicant is exempt, CAAs and AAs must still provide identification documents along with the Form 14194, however, notarized copies of those documents will be accepted.

As a CAA or AA, is there anything I need to do differently when submitting my client's W-7 application for an ITIN?
As a CAA or AA you will be required to include original documentation or certified copies from the issuing agency along with your client's Form W-7 application. While using Form 14194, Certificate of Accuracy, in lieu of original documents is no longer appropriate, the IRS still requires that you submit it with the applications and necessary documents. IRS will make the determination of whether applicants qualify for an ITIN based on the documentation submitted. Note the exempt applicants described above.

Will IRS continue to process applications to become an AA or CAA?
IRS will not process any applications during this interim review period but those interested in being an AA or CAA should still submit their applications during the open season that runs through August 31, 2012.

Page Last Reviewed or Updated: 03-Jun-2013

The Free State Taxes And Federal

Free state taxes and federal Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Free state taxes and federal The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Free state taxes and federal Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Free state taxes and federal Exclusion or deduction. Free state taxes and federal   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free state taxes and federal Your employer can tell you whether your benefit plan qualifies. Free state taxes and federal To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Free state taxes and federal You cannot use Form 1040EZ. Free state taxes and federal   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free state taxes and federal Therefore, you would not get an exclusion from wages. Free state taxes and federal Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Free state taxes and federal To claim the deduction, you must use Form 2441. Free state taxes and federal   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Free state taxes and federal Statement for employee. Free state taxes and federal   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Free state taxes and federal Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Free state taxes and federal Qualifying person(s). Free state taxes and federal   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Free state taxes and federal If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Free state taxes and federal Your disabled spouse who is not physically or mentally able to care for himself or herself. Free state taxes and federal Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Free state taxes and federal Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Free state taxes and federal For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Free state taxes and federal Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Free state taxes and federal Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Free state taxes and federal   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Free state taxes and federal   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Free state taxes and federal Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Free state taxes and federal Supplemental security income (SSI) payments. Free state taxes and federal   Social security benefits do not include SSI payments, which are not taxable. Free state taxes and federal Do not include these payments in your income. Free state taxes and federal Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Free state taxes and federal You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Free state taxes and federal Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Free state taxes and federal You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Free state taxes and federal For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Free state taxes and federal Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Free state taxes and federal Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free state taxes and federal For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Free state taxes and federal Retirement and profit-sharing plans. Free state taxes and federal   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Free state taxes and federal The payments must be reported as a pension or annuity. Free state taxes and federal Accrued leave payment. Free state taxes and federal   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Free state taxes and federal The payment is not a disability payment. Free state taxes and federal Include it in your income in the tax year you receive it. Free state taxes and federal See Publication 525, Taxable and Nontaxable Income, for more information. Free state taxes and federal Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Free state taxes and federal For information about military and government disability pensions, see Publication 525. Free state taxes and federal VA disability benefits. Free state taxes and federal   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Free state taxes and federal If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Free state taxes and federal   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Free state taxes and federal These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Free state taxes and federal Other Payments You may receive other payments that are related to your disability. Free state taxes and federal The following payments are not taxable. Free state taxes and federal Benefit payments from a public welfare fund, such as payments due to blindness. Free state taxes and federal Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Free state taxes and federal Compensatory (but not punitive) damages for physical injury or physical sickness. Free state taxes and federal Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Free state taxes and federal Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Free state taxes and federal Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Free state taxes and federal Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Free state taxes and federal More detailed information can be found in Publication 525. Free state taxes and federal Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Free state taxes and federal Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Free state taxes and federal These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Free state taxes and federal This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Free state taxes and federal For more information, see Publication 525. Free state taxes and federal Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Free state taxes and federal You must use Schedule A (Form 1040) to itemize your deductions. Free state taxes and federal See your form instructions for information on the standard deduction and the deductions you can itemize. Free state taxes and federal The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Free state taxes and federal Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Free state taxes and federal Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Free state taxes and federal They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Free state taxes and federal You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Free state taxes and federal 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Free state taxes and federal The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Free state taxes and federal For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Free state taxes and federal Artificial limbs, contact lenses, eyeglasses, and hearing aids. Free state taxes and federal The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Free state taxes and federal Cost and repair of special telephone equipment for hearing-impaired persons. Free state taxes and federal Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Free state taxes and federal ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Free state taxes and federal Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Free state taxes and federal This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Free state taxes and federal Premiums for qualified long-term care insurance, up to certain amounts. Free state taxes and federal Improvements to a home that do not increase its value if the main purpose is medical care. Free state taxes and federal An example is constructing entrance or exit ramps. Free state taxes and federal Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Free state taxes and federal See Publication 502 for more information. Free state taxes and federal Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Free state taxes and federal If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Free state taxes and federal 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Free state taxes and federal You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Free state taxes and federal Impairment-related expenses defined. Free state taxes and federal   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Free state taxes and federal Publication 502 contains more detailed information. Free state taxes and federal Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Free state taxes and federal Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Free state taxes and federal To qualify, you must pay these expenses so you can work or look for work. Free state taxes and federal The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Free state taxes and federal You can claim the credit on Form 1040 or 1040A. Free state taxes and federal You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free state taxes and federal You figure the credit on Form 2441. Free state taxes and federal For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Free state taxes and federal Publication 503, Child and Dependent Care Expenses, contains more detailed information. Free state taxes and federal Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Free state taxes and federal S. Free state taxes and federal citizen or a resident alien and either of the following apply. Free state taxes and federal You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Free state taxes and federal You can claim the credit on Form 1040 or 1040A. Free state taxes and federal You figure the credit on Schedule R. Free state taxes and federal For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Free state taxes and federal Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Free state taxes and federal Earned Income Credit This credit is based on the amount of your earned income. Free state taxes and federal You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Free state taxes and federal To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Free state taxes and federal If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Free state taxes and federal You cannot use Form 1040EZ if you have a qualifying child. Free state taxes and federal Qualifying child. Free state taxes and federal   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Free state taxes and federal Earned income. Free state taxes and federal   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Free state taxes and federal However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free state taxes and federal More information. Free state taxes and federal   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Free state taxes and federal Publication 596, Earned Income Credit (EIC), contains more detailed information. Free state taxes and federal Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Free state taxes and federal A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Free state taxes and federal This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Free state taxes and federal In this case you do not have to pay employment taxes on the amount you pay. Free state taxes and federal But if you control what work is done and how it is done, the worker is your employee. Free state taxes and federal If you possess the right to discharge a worker, that worker is generally considered to be your employee. Free state taxes and federal If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Free state taxes and federal To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Free state taxes and federal Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Free state taxes and federal Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Free state taxes and federal For more information, see chapter 7 of Publication 535, Business Expenses. Free state taxes and federal Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Free state taxes and federal The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Free state taxes and federal See Form 8826, Disabled Access Credit, for more information. Free state taxes and federal Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Free state taxes and federal One targeted group consists of vocational rehabilitation referrals. Free state taxes and federal These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Free state taxes and federal See Form 5884, Work Opportunity Credit. Free state taxes and federal How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free state taxes and federal Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free state taxes and federal Free help with your tax return. Free state taxes and federal   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state taxes and federal The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free state taxes and federal The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state taxes and federal Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state taxes and federal Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free state taxes and federal To find the nearest VITA or TCE site, visit IRS. Free state taxes and federal gov or call 1-800-906-9887. Free state taxes and federal   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state taxes and federal To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state taxes and federal aarp. Free state taxes and federal org/money/taxaide or call 1-888-227-7669. Free state taxes and federal   For more information on these programs, go to IRS. Free state taxes and federal gov and enter “VITA” in the search box. Free state taxes and federal Internet. Free state taxes and federal IRS. Free state taxes and federal gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free state taxes and federal Apply for an Employer Identification Number (EIN). Free state taxes and federal Go to IRS. Free state taxes and federal gov and enter Apply for an EIN in the search box. Free state taxes and federal Request an Electronic Filing PIN by going to IRS. Free state taxes and federal gov and entering Electronic Filing PIN in the search box. Free state taxes and federal Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free state taxes and federal gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state taxes and federal If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state taxes and federal Check the status of your amended return. Free state taxes and federal Go to IRS. Free state taxes and federal gov and enter Where's My Amended Return in the search box. Free state taxes and federal Download forms, instructions, and publications, including some accessible versions. Free state taxes and federal Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free state taxes and federal gov or IRS2Go. Free state taxes and federal Tax return and tax account transcripts are generally available for the current year and past three years. Free state taxes and federal Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state taxes and federal gov. Free state taxes and federal Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free state taxes and federal Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state taxes and federal gov. Free state taxes and federal Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free state taxes and federal gov or IRS2Go. Free state taxes and federal Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free state taxes and federal An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free state taxes and federal Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free state taxes and federal If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free state taxes and federal Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state taxes and federal Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free state taxes and federal gov. Free state taxes and federal Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state taxes and federal The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state taxes and federal Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free state taxes and federal AARP offers the Tax-Aide counseling program as part of the TCE program. Free state taxes and federal Visit AARP's website to find the nearest Tax-Aide location. Free state taxes and federal Research your tax questions. Free state taxes and federal Search publications and instructions by topic or keyword. Free state taxes and federal Read the Internal Revenue Code, regulations, or other official guidance. Free state taxes and federal Read Internal Revenue Bulletins. Free state taxes and federal Sign up to receive local and national tax news by email. Free state taxes and federal Phone. Free state taxes and federal You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state taxes and federal Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free state taxes and federal Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state taxes and federal Call to locate the nearest volunteer help site, 1-800-906-9887. Free state taxes and federal Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state taxes and federal The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state taxes and federal Most VITA and TCE sites offer free electronic filing. Free state taxes and federal Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state taxes and federal Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state taxes and federal Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free state taxes and federal The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free state taxes and federal If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state taxes and federal Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state taxes and federal Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state taxes and federal Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state taxes and federal Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state taxes and federal Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free state taxes and federal You should receive your order within 10 business days. Free state taxes and federal Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free state taxes and federal Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free state taxes and federal Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free state taxes and federal Call to ask tax questions, 1-800-829-1040. Free state taxes and federal Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state taxes and federal The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state taxes and federal These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free state taxes and federal gsa. Free state taxes and federal gov/fedrelay. Free state taxes and federal Walk-in. Free state taxes and federal You can find a selection of forms, publications and services — in-person, face-to-face. Free state taxes and federal Products. Free state taxes and federal You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state taxes and federal Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state taxes and federal Services. Free state taxes and federal You can walk in to your local TAC most business days for personal, face-to-face tax help. Free state taxes and federal An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state taxes and federal If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free state taxes and federal No appointment is necessary—just walk in. Free state taxes and federal Before visiting, check www. Free state taxes and federal irs. Free state taxes and federal gov/localcontacts for hours of operation and services provided. Free state taxes and federal Mail. Free state taxes and federal You can send your order for forms, instructions, and publications to the address below. Free state taxes and federal You should receive a response within 10 business days after your request is received. Free state taxes and federal  Internal Revenue Service 1201 N. Free state taxes and federal Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free state taxes and federal   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state taxes and federal Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state taxes and federal What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free state taxes and federal We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free state taxes and federal You face (or your business is facing) an immediate threat of adverse action. Free state taxes and federal You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state taxes and federal   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free state taxes and federal Here's why we can help: TAS is an independent organization within the IRS. Free state taxes and federal Our advocates know how to work with the IRS. Free state taxes and federal Our services are free and tailored to meet your needs. Free state taxes and federal We have offices in every state, the District of Columbia, and Puerto Rico. Free state taxes and federal How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free state taxes and federal irs. Free state taxes and federal gov/advocate, or call us toll-free at 1-877-777-4778. Free state taxes and federal How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state taxes and federal If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free state taxes and federal irs. Free state taxes and federal gov/sams. Free state taxes and federal Low Income Taxpayer Clinics. Free state taxes and federal   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free state taxes and federal Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state taxes and federal Visit www. Free state taxes and federal TaxpayerAdvocate. Free state taxes and federal irs. Free state taxes and federal gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state taxes and federal Prev  Up  Next   Home   More Online Publications