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H&r Block Taxes

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H&r Block Taxes

H&r block taxes Index A Abroad, citizens living, filing requirements, U. H&r block taxes S. H&r block taxes Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. H&r block taxes , Temporary absences. H&r block taxes , Temporary absences. H&r block taxes Accounting periods, joint returns, Accounting period. H&r block taxes Adopted child, Exception for adopted child. H&r block taxes , Adopted child. H&r block taxes , Adopted child. H&r block taxes Taxpayer identification number, Taxpayer identification numbers for adoptees. H&r block taxes Age Filing status determination, Age. H&r block taxes Gross income and filing requirements (Table 1), Table 1. H&r block taxes 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. H&r block taxes Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. H&r block taxes Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. H&r block taxes (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. H&r block taxes American citizens abroad, U. H&r block taxes S. H&r block taxes Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. H&r block taxes Armed forces Combat zone, signing return for spouse, Spouse in combat zone. H&r block taxes Dependency allotments, Armed Forces dependency allotments. H&r block taxes GI Bill benefits, Tuition payments and allowances under the GI Bill. H&r block taxes Military quarters allotments, Tax-exempt military quarters allowances. H&r block taxes Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. H&r block taxes B Birth of child, Death or birth. H&r block taxes Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. H&r block taxes S. H&r block taxes citizen or resident alien. H&r block taxes , Citizen or Resident Test, Child in Canada or Mexico. H&r block taxes Capital expenses, Capital expenses. H&r block taxes Child born alive, Child born alive. H&r block taxes Child care expenses, Child care expenses. H&r block taxes Child custody, Custodial parent and noncustodial parent. H&r block taxes Child support under pre-1985 agreement, Child support under pre-1985 agreement. H&r block taxes Child tax credit, Child tax credit. H&r block taxes Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. H&r block taxes , Death or birth. H&r block taxes Claiming parent, when child is head of household, Special rule for parent. H&r block taxes Custody of, Custodial parent and noncustodial parent. H&r block taxes Death of child, Death or birth. H&r block taxes , Death or birth. H&r block taxes Dividends of, Unearned income. H&r block taxes Filing requirements as dependents (Table 2), Table 2. H&r block taxes 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. H&r block taxes 2013 Filing Requirements for Dependents , Unearned income. H&r block taxes Kidnapped, Kidnapped child. H&r block taxes , Kidnapped child. H&r block taxes Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. H&r block taxes Church employees, filing requirements (Table 3), Table 3. H&r block taxes Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. H&r block taxes S. H&r block taxes , filing requirements, U. H&r block taxes S. H&r block taxes Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. H&r block taxes Community property states, Community property states. H&r block taxes Cousin, Cousin. H&r block taxes Custody of child, Custodial parent and noncustodial parent. H&r block taxes D Death Of child, Death or birth of child. H&r block taxes Of dependent, Death or birth. H&r block taxes , Death or birth. H&r block taxes Of spouse, Spouse died during the year. H&r block taxes , Spouse died. H&r block taxes , Spouse died before signing. H&r block taxes , Death of spouse. H&r block taxes Decedents, Spouse died during the year. H&r block taxes , Decedent's final return. H&r block taxes (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. H&r block taxes Born and died within year, Born and died in 2013. H&r block taxes Child's earnings, Child's earnings. H&r block taxes Death of, Death or birth. H&r block taxes Earned income, Earned income. H&r block taxes Exemption for, Exemptions for Dependents Filing requirements, Table 2. H&r block taxes 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. H&r block taxes Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. H&r block taxes Disabled Child, Permanently and totally disabled. H&r block taxes Dependent, Disabled dependent working at sheltered workshop. H&r block taxes Divorced parents, Children of divorced or separated parents (or parents who live apart). H&r block taxes Divorced taxpayers Child custody, Custodial parent and noncustodial parent. H&r block taxes Filing status, Divorced persons. H&r block taxes , Divorce and remarriage. H&r block taxes , Divorced persons. H&r block taxes Joint returns, responsibility for, Divorced taxpayer. H&r block taxes Personal exemption, Divorced or separated spouse. H&r block taxes Domestic help, no exemption for, Housekeepers, maids, or servants. H&r block taxes Dual-status taxpayers Exemptions, Dual-status taxpayers. H&r block taxes Joint returns not available, Nonresident alien or dual-status alien. H&r block taxes E Earned income Defined for purposes of standard deduction, Earned income defined. H&r block taxes Dependent filing requirements (Table 2), Table 2. H&r block taxes 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. H&r block taxes Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. H&r block taxes Exemptions, Exemptions, Taxpayer identification numbers for adoptees. H&r block taxes Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. H&r block taxes Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. H&r block taxes Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. H&r block taxes Determination of, Filing status. H&r block taxes , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. H&r block taxes , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. H&r block taxes ). H&r block taxes Foreign employment, filing requirements, U. H&r block taxes S. H&r block taxes Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. H&r block taxes Form 1040 Personal exemption, Form 1040 filers. H&r block taxes Social security numbers, Social Security Numbers for Dependents Use of, How to file. H&r block taxes , How to file. H&r block taxes , How to file. H&r block taxes Form 1040A Personal exemption, Form 1040A filers. H&r block taxes Social security numbers, Social Security Numbers for Dependents Use of, How to file. H&r block taxes , How to file. H&r block taxes , How to file. H&r block taxes Form 1040EZ Personal exemption, Form 1040EZ filers. H&r block taxes Use of, How to file. H&r block taxes , How to file. H&r block taxes Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. H&r block taxes Standard deduction, change to itemized deductions, Changing your mind. H&r block taxes Form 1099-B, Form 1099-B received. H&r block taxes Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. H&r block taxes Form 8857, innocent spouse relief, Relief from joint responsibility. H&r block taxes Form SS-5, social security number request, No SSN. H&r block taxes Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. H&r block taxes Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. H&r block taxes Foster care payments and expenses, Foster care payments and expenses. H&r block taxes , Foster care. H&r block taxes Foster child, Foster child. H&r block taxes , Foster care payments and expenses. H&r block taxes , Foster child. H&r block taxes , Foster care. H&r block taxes Free tax services, Free help with your tax return. H&r block taxes Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. H&r block taxes Gross income Defined, Gross income. H&r block taxes Filing requirements (Table 1), Table 1. H&r block taxes 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. H&r block taxes 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. H&r block taxes Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. H&r block taxes Exemption for spouse, Head of household. H&r block taxes Filing requirements (Table 1), Table 1. H&r block taxes 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. H&r block taxes Help (see Tax help) Home Aged, home for, Home for the aged. H&r block taxes Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. H&r block taxes I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. H&r block taxes Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. H&r block taxes Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). H&r block taxes Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. H&r block taxes Innocent spouse relief, Relief from joint responsibility. H&r block taxes Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. H&r block taxes IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. H&r block taxes Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. H&r block taxes When to itemize, When to itemize. H&r block taxes ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. H&r block taxes J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. H&r block taxes Dependents on, Joint return. H&r block taxes Personal exemption, Joint return. H&r block taxes K Kidnapped children Qualifying child, Kidnapped child. H&r block taxes Qualifying relative, Kidnapped child. H&r block taxes Widow(er) with dependent child, Death or birth. H&r block taxes L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. H&r block taxes Local law violated, Local law violated. H&r block taxes Lodging, Lodging. H&r block taxes Losses, rental real estate, Rental activity losses. H&r block taxes M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. H&r block taxes Exemption for spouse, Separate return. H&r block taxes Itemized deductions, Married persons who filed separate returns. H&r block taxes Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. H&r block taxes Filing status, Married persons. H&r block taxes Medical insurance premiums, Medical insurance premiums. H&r block taxes Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. H&r block taxes Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. H&r block taxes S. H&r block taxes citizen or resident alien. H&r block taxes , Citizen or Resident Test, Child in Canada or Mexico. H&r block taxes Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. H&r block taxes S. H&r block taxes national. H&r block taxes Nonresident aliens, Nonresident aliens. H&r block taxes Dependents, Taxpayer identification numbers for aliens. H&r block taxes Exemptions, Nonresident aliens. H&r block taxes Joint return, Nonresident alien or dual-status alien. H&r block taxes Spouse, Nonresident alien spouse. H&r block taxes Taxpayer identification number, Taxpayer identification numbers for aliens. H&r block taxes O Overseas taxpayers, U. H&r block taxes S. H&r block taxes Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. H&r block taxes Parents who never married, Parents who never married. H&r block taxes Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). H&r block taxes Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. H&r block taxes Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. H&r block taxes Rental losses, Rental activity losses. H&r block taxes Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. H&r block taxes Scholarships, Earned income. H&r block taxes , Scholarships. H&r block taxes , Gross income defined. H&r block taxes , Do Not Include in Total Support , Earned income defined. H&r block taxes Self-employed persons Filing requirements (Table 3), Table 3. H&r block taxes Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. H&r block taxes Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). H&r block taxes Separated taxpayers Filing status, Considered married. H&r block taxes , Married persons living apart. H&r block taxes Living apart but not legally separated, Considered married. H&r block taxes Personal exemption, Divorced or separated spouse. H&r block taxes Signatures, joint returns, Signing a joint return. H&r block taxes Single taxpayers Filing status, Unmarried persons. H&r block taxes , Single Gross income filing requirements (Table 1), Table 1. H&r block taxes 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. H&r block taxes Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. H&r block taxes Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. H&r block taxes Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. H&r block taxes , Spouse died before signing. H&r block taxes , Death of spouse. H&r block taxes Dual-status alien spouse, Nonresident alien or dual-status alien. H&r block taxes Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. H&r block taxes Nonresident alien, Nonresident alien spouse. H&r block taxes Signing joint returns, Signing a joint return. H&r block taxes Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. H&r block taxes Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. H&r block taxes Stillborn child, Stillborn child. H&r block taxes Students Defined, Student defined. H&r block taxes Foreign, Foreign students' place of residence. H&r block taxes Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. H&r block taxes 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). H&r block taxes Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. H&r block taxes , Death or birth. H&r block taxes T Tables and figures, Keeping Up a Home, Worksheet 2. H&r block taxes Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. H&r block taxes 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. H&r block taxes 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. H&r block taxes Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. H&r block taxes Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. H&r block taxes , Temporary absences. H&r block taxes Tiebreaker rules, Tiebreaker rules. H&r block taxes Tips, reporting of (Table 3), Table 3. H&r block taxes Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. H&r block taxes U U. H&r block taxes S. H&r block taxes citizen or resident, Citizen or Resident Test U. H&r block taxes S. H&r block taxes citizens filing abroad, filing requirements Filing requirements, U. H&r block taxes S. H&r block taxes Citizens or Resident Aliens Living Abroad U. H&r block taxes S. H&r block taxes national, U. H&r block taxes S. H&r block taxes national. H&r block taxes U. H&r block taxes S. H&r block taxes possessions, income from, Individuals With Income From U. H&r block taxes S. H&r block taxes Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. H&r block taxes ). H&r block taxes What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. H&r block taxes Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. H&r block taxes Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The H&r Block Taxes

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