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State Taxes Filing

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Customer Satisfaction Surveys

This page provides a listing of current and recent IRS sponsored customer satisfaction surveys.

The IRS, as for all federal executive departments and agencies and their public websites, must comply with the Paperwork Reduction Act (44 U.S.C. Chapter 35) to ensure that information collected from the public, minimizes burden and maximizes public utility.

One of the principal requirements of the PRA is that organizations must have Office of Management and Budget approval before collecting information from the public (such as forms, general questionnaires, surveys, instructions and other types of information collections), and they must display the current OMB control number on the collection format.

IRS surveys conducted by mail, telephone and online provide the name of an IRS contact person and/or a helpline contact phone number. If you question the authenticity of the survey in any collection format, please review this page.

Summary information

IRS office

Activity surveyed

Expiration date

Delivery method

Area
surveyed

Frequency

Administered by
Appeals Appeals contacts, cases closed during fiscal year survey period 9/30/2013 Web: Those not responding are contacted via telephone (Call-out) National, area Quarterly ICF Macro, Inc.
Communication and Liaison Nationwide Tax Forums 11/30/2014 Web and in person paper surveys National Annual PCG Enterprises, Inc.
Large Business and International Industry and Coordinated Industry Examinations 3/31/2014 Phone
(Call-out)
National and five industries Annually PCG Enterprises, Inc.
LB&I Compliance Assurance Process 3/31/2014 Web National Annually PCG Enterprises, Inc.
LB&I Foreign Resident Compliance Examinations 3/31/2014 Mailed - paper survey National Semi-annually PCG Enterprises, Inc.
Small Business/Self-Employed Automated Collection System 9/30/2014 Phone (Call-in) National - Campus Annual PCG Enterprises, Inc.
SB/SE Automated Under Reporter 9/30/2014 Mailed - paper survey National - Campus Annual ICF Macro, Inc.
SB/SE Automated Under Reporter Toll-free 9/30/2014

Interactive Voice Response:

Phone
National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Center Exam 9/30/2014 Mailed - paper survey National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Center Exam Toll-free 9/30/2014 IVR Phone National - Campus Annual ICF Macro, Inc.
SB/SE Compliance Services Collection Operation 9/30/2014 Mailed - paper survey National - Campus Annual PCG Enterprises, Inc
SB/SE Collection 9/30/2014 Mailed - paper survey National, area Annual Fors Marsh Group
SB/SE Field Examination 9/30/2014 Mailed - paper survey National, area Annual Fors Marsh Group
SB/SE Employment Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE Excise Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE Estate and Gift Tax Examination 9/30/2014 Mailed - paper survey National territories Annual Fors Marsh Group
SB/SE American Customer Satisfaction Index 10/31/2013 Phone
(Call-out)
National Annual CFI Group
Tax Exempt/Government Entities Exempt Organizations Determinations 3/31/2014 Mailed paper survey National Semi-annually ICF Macro, Inc.
TE/GE Exempt Organizations Examinations 3/31/2014 Mailed paper survey National, area Semi-annually ICF Macro, Inc.
TE/GE Employee Plans Determinations 3/31/2014 Mailed paper survey National Semi-annually ICF Macro, Inc.
TE/GE Employee Plans Examinations 3/31/2014 Mailed paper survey National, area Semi-annually ICF Macro, Inc.
TE/GE Federal, State & Local Governments Examination 3/31/2014 Mailed paper survey National Annually ICF Macro, Inc.
TE/GE Toll-free 3/31/2014 Phone (Call-in) National Annually ICF Macro, Inc.
Taxpayer Advocate
Service
TAS closed cases 6/30/2014 Web: Those not responding are contacted via telephone (Call-out) National, area and office Quarterly PCG Enterprises, Inc.
Wage and Investment, Customer Assistance, Relationships and Education: Field Assistance Field Assistance 3/31/2014 Comment card - Paper National, areas Quarterly, annually PCG Enterprises, Inc.
W&I:CARE: Media & Publications Individual taxpayer 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Business Taxpayers 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Tax preparers 9/30/2013 Mail / Online National Annually Fors Marsh Group
W&I:CARE:M&P Forms & Publications 9/30/2013 Online National Annually Fors Marsh Group
W&I:CARE:Stakeholder Partnerships, Education and Communication SPEC Partner 9/30/2013 Online National Annually Fors Marsh Group, LLC
W&I:Customer Account Services Adjustments 3/31/2014 Mailed - paper survey National Quarterly, annually Fors Marsh Group, LLC
W&I:CAS E-Help 6/8/2013 IVR Phone National Quarterly, annually PCG Enterprises, Inc.
W&I:CAS Injured Spouse 3/31/2013 Mailed - paper survey National Quarterly, Semi-annual Fors Marsh Group, LLC
W&I:CAS Practitioner Priority Service 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:CAS Toll-Free 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:CAS TE/GE Toll-Free 3/31/2014 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Automated Collection System 9/30/2013 IVR Phone National Quarterly, annually PCG Enterprises,
Inc.
W&I:Compliance ACS Support 9/30/2013 Live phone National Quarterly, annually PCG Enterprises,
Inc.
W&I:Compliance American Customer Satisfaction Index 3/31/2013 Mailed - paper survey National One-time National Business Center, Inc., FCG, and CFI Group
W&I:Compliance Automated Under Reporter 9/30/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Compliance Center Examination 9/30/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Compliance Center Examination Toll-Free 9/30/2013 IVR Phone National Quarterly ICF Macro, Inc.
W&I:Compliance Compliance Services Collection Operation 9/30/2013 Live phone (Call-in) National Quarterly, annually PCG Enterprises, Inc.
W&I:Compliance Innocent Spouse 9/15/2013 Mailed - paper survey National Quarterly, annually ICF Macro, Inc.
W&I:Compliance Innocent Spouse 9/15/2013 IVR Phone National Quarterly, annually ICF Macro, Inc.
W&I:R&A Taxpayer experience survey (formerly market segment survey) 10/31/2013 Mailed Survey
Customer Relations Survey
National One-time Fors Marsh Group, LLC
W&I:R&A Identity Protection Personal Identification Number 10/31/2013 Mail Survey
Customer Relations Survey
National One-time Fors Marsh Group, LLC
W&I:R&A Taxpayer experience survey (formerly market segment survey) 5/31/2014 Web National/Spanish Annual PCG Enterprises, Inc.

 

Page Last Reviewed or Updated: 13-Mar-2014

The State Taxes Filing

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