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

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

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To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
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Page Last Reviewed or Updated: 09-Dec-2013

The Turbotax Com

Turbotax com 29. Turbotax com   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). Turbotax com Los temas abarcan: Quién está sujeto al límite. Turbotax com Qué deducciones detalladas están limitadas. Turbotax com Cómo calcular el límite. Turbotax com Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. Turbotax com ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. Turbotax com El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). Turbotax com ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. Turbotax com Intereses pagados —líneas 10,11,12 y 13. Turbotax com Donaciones a organizaciones caritativas —línea 19. Turbotax com Gastos laborales y determinadas deducciones misceláneas —línea 27. Turbotax com Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. Turbotax com ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. Turbotax com Sin embargo, igualmente están sujetas a otros límites aplicables. Turbotax com Gastos médicos y dentales —línea 4. Turbotax com Gastos de intereses de inversión —línea 14. Turbotax com Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. Turbotax com Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. Turbotax com Pérdidas por apuestas y juegos de azar —línea 28. Turbotax com ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. Turbotax com Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. Turbotax com Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. Turbotax com ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. Turbotax com Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). Turbotax com Hoja de trabajo de deducciones detalladas. Turbotax com   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. Turbotax com Anote el resultado en la línea 29 del Anexo A (Formulario 1040). Turbotax com Guarde la hoja de trabajo con su documentación. Turbotax com Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. Turbotax com Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). Turbotax com Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. Turbotax com Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. Turbotax com Tienen ingresos brutos ajustados de $325,500 en la línea 38. Turbotax com Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. Turbotax com Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. Turbotax com Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). Turbotax com Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). Turbotax com Prev  Up  Next   Home   More Online Publications