File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040ez 2012 Instructions

Federal Tax Return FormsState Tax FormForm 1040 Schedule AIt1040ez1040ez Instruction BookState EfileIrs 1040 FormIrsHelp With 1040x First TimeE File State Income Tax1040ez 2010 Form PrintableFederal Tax Income ReturnH&r Block Federal FreeExtension FormTaxes AmendmentH&r Block Advantage Free FileFreetaxes ComFederal Tax PreparationAmended TaxesI Need To File 2011 Tax ReturnFile State Taxes Free 2013How Do I File My State Taxes For FreeHow To Amend Federal Tax ReturnHow To Fill Out 1040 EzFree H&r Block EfileTurbotax 2012 State TaxesFile 2007 Tax Return FreeHrblock OnlineWww Irs Gov Form1040xH&r Block At Home Deluxe State 2012 DownloadFiling For Taxes As A StudentCalif State Taxes WebsiteFree Tax FilingForm 1040ez 20111040nr FilingTaxes State2011 Income TaxesTax Act 2012 Online1040nrezHr Block 1040nr

1040ez 2012 Instructions

1040ez 2012 instructions Index A Affiliated corporations, Aircraft used by affiliated corporations. 1040ez 2012 instructions Agri-biodiesel, defined, Agri-biodiesel. 1040ez 2012 instructions Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. 1040ez 2012 instructions Alaska, Transportation between the continental U. 1040ez 2012 instructions S. 1040ez 2012 instructions and Alaska or Hawaii. 1040ez 2012 instructions , Transportation within Alaska or Hawaii. 1040ez 2012 instructions , Alaska and Hawaii. 1040ez 2012 instructions Baggage, Excess baggage. 1040ez 2012 instructions Bonus tickets, Bonus tickets. 1040ez 2012 instructions Credits or refunds, Credits or refunds. 1040ez 2012 instructions Exemptions, Exemptions. 1040ez 2012 instructions Export, Exportation. 1040ez 2012 instructions Fixed-wing aircraft, Fixed-wing aircraft uses. 1040ez 2012 instructions Hawaii, Transportation between the continental U. 1040ez 2012 instructions S. 1040ez 2012 instructions and Alaska or Hawaii. 1040ez 2012 instructions , Transportation within Alaska or Hawaii. 1040ez 2012 instructions , Alaska and Hawaii. 1040ez 2012 instructions Helicopters, Certain helicopter uses. 1040ez 2012 instructions , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. 1040ez 2012 instructions Package tours, Package tours. 1040ez 2012 instructions Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. 1040ez 2012 instructions , Liability for tax. 1040ez 2012 instructions Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. 1040ez 2012 instructions Travel agency, Liability for tax. 1040ez 2012 instructions Uninterrupted international, Uninterrupted international air transportation. 1040ez 2012 instructions Aircraft, Fixed-wing aircraft uses. 1040ez 2012 instructions Affiliated corporations, Aircraft used by affiliated corporations. 1040ez 2012 instructions Small planes, Small aircraft. 1040ez 2012 instructions Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. 1040ez 2012 instructions 15). 1040ez 2012 instructions Alaska Air transportation taxes, Transportation between the continental U. 1040ez 2012 instructions S. 1040ez 2012 instructions and Alaska or Hawaii. 1040ez 2012 instructions Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. 1040ez 2012 instructions Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. 1040ez 2012 instructions Alternative fuel, defined, Other fuels. 1040ez 2012 instructions American Red Cross, International organizations and the American Red Cross. 1040ez 2012 instructions Answering service, Answering services. 1040ez 2012 instructions Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. 1040ez 2012 instructions Approved terminal, defined, Approved terminal or refinery. 1040ez 2012 instructions Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. 1040ez 2012 instructions B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. 1040ez 2012 instructions Blended taxable fuel, defined, Blended taxable fuel. 1040ez 2012 instructions Blender, defined, Blender. 1040ez 2012 instructions Blocked pump, Blocked pump. 1040ez 2012 instructions Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. 1040ez 2012 instructions 11). 1040ez 2012 instructions , Qualified blood collector organizations. 1040ez 2012 instructions Boats, In a boat engaged in commercial fishing (No. 1040ez 2012 instructions 4). 1040ez 2012 instructions Bonus tickets, Bonus tickets. 1040ez 2012 instructions Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. 1040ez 2012 instructions Bulk transfer/terminal system, defined, Bulk transfer/terminal system. 1040ez 2012 instructions Buses, In certain intercity and local buses (No. 1040ez 2012 instructions 5). 1040ez 2012 instructions , In a qualified local bus (No. 1040ez 2012 instructions 6). 1040ez 2012 instructions , In a school bus (No. 1040ez 2012 instructions 7). 1040ez 2012 instructions Tire tax, Qualifying intercity or local bus. 1040ez 2012 instructions C Cellulosic biofuel, Cellulosic biofuel. 1040ez 2012 instructions Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. 1040ez 2012 instructions Exemptions, Exemption from tax. 1040ez 2012 instructions Producer, Coal Production, Coal production. 1040ez 2012 instructions Selling price, Determining tonnage or selling price. 1040ez 2012 instructions Tax rates, Tax rates. 1040ez 2012 instructions Coin-operated telephones, Coin-operated telephones. 1040ez 2012 instructions Comments, Comments and suggestions. 1040ez 2012 instructions Commercial aviation, In commercial aviation (other than foreign trade). 1040ez 2012 instructions Commercial fishing, In a boat engaged in commercial fishing (No. 1040ez 2012 instructions 4). 1040ez 2012 instructions Commercial waterway transportation, Commercial waterway transportation. 1040ez 2012 instructions Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. 1040ez 2012 instructions Local telephone service, Local telephone service. 1040ez 2012 instructions Local-only service, Local-only service. 1040ez 2012 instructions Private communication service, Private communication service. 1040ez 2012 instructions Teletypewriter exchange service, Teletypewriter exchange service. 1040ez 2012 instructions Credit card purchases Aviation gasoline, Credit card purchases. 1040ez 2012 instructions Gasoline, Credit card purchases. 1040ez 2012 instructions Kerosene for use in aviation, Credit card purchases. 1040ez 2012 instructions Undyed diesel fuel, Credit Card Purchases. 1040ez 2012 instructions Undyed kerosene, Credit Card Purchases. 1040ez 2012 instructions Credit or refund Gas guzzler tax, Credit or refund. 1040ez 2012 instructions Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. 1040ez 2012 instructions Retail tax, Credits or refunds. 1040ez 2012 instructions Tire tax, Credit or refund. 1040ez 2012 instructions Vaccines, Credit or refund. 1040ez 2012 instructions Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. 1040ez 2012 instructions Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. 1040ez 2012 instructions Enterer, defined, Enterer. 1040ez 2012 instructions Entry, defined, Entry. 1040ez 2012 instructions Environmental taxes Credit or refund, Credits or refunds. 1040ez 2012 instructions Exceptions, Exceptions. 1040ez 2012 instructions Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. 1040ez 2012 instructions Exempt communication services American Red Cross, International organizations and the American Red Cross. 1040ez 2012 instructions Answering service, Answering services. 1040ez 2012 instructions Coin-operated telephones, Coin-operated telephones. 1040ez 2012 instructions Installation charges, Installation charges. 1040ez 2012 instructions International organizations, International organizations and the American Red Cross. 1040ez 2012 instructions Mobile radio telephone service, Mobile radio telephone service. 1040ez 2012 instructions News services, News services. 1040ez 2012 instructions Nonprofit educational organizations, Nonprofit educational organizations. 1040ez 2012 instructions Nonprofit hospitals, Nonprofit hospitals. 1040ez 2012 instructions Private communication service, Private communication service. 1040ez 2012 instructions Qualified blood collector organizations, Qualified blood collector organizations. 1040ez 2012 instructions Radio broadcasts, News services. 1040ez 2012 instructions Security systems, Telephone-operated security systems. 1040ez 2012 instructions Exempt sales, heavy trucks, Sales exempt from tax. 1040ez 2012 instructions Exemptions Air transportation taxes, Exemptions. 1040ez 2012 instructions Bonus tickets, Bonus tickets. 1040ez 2012 instructions Coal, Exemption from tax. 1040ez 2012 instructions Communications taxes, Exemptions Federal government, Federal, state, and local government. 1040ez 2012 instructions Fixed-wing aircraft, Fixed-wing aircraft uses. 1040ez 2012 instructions For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. 1040ez 2012 instructions Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. 1040ez 2012 instructions Military personnel, Military personnel on international trips. 1040ez 2012 instructions Nonprofit educational organizations, Federal, state, and local government. 1040ez 2012 instructions , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. 1040ez 2012 instructions , Exemptions Taxable tires, Tires exempt from tax. 1040ez 2012 instructions Vessel supplies, Exemptions Export, Export (No. 1040ez 2012 instructions 3). 1040ez 2012 instructions Exported taxable fuel, Exported taxable fuel. 1040ez 2012 instructions F Farming, On a farm for farming purposes (No. 1040ez 2012 instructions 1). 1040ez 2012 instructions Federal government, Federal, state, and local government. 1040ez 2012 instructions Fishing, In a boat engaged in commercial fishing (No. 1040ez 2012 instructions 4). 1040ez 2012 instructions Fishing rods and fishing poles. 1040ez 2012 instructions , Fishing rods and fishing poles. 1040ez 2012 instructions Fishing tackle boxes, Fishing tackle boxes. 1040ez 2012 instructions Fixed-wing aircraft, Fixed-wing aircraft uses. 1040ez 2012 instructions Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. 1040ez 2012 instructions 9). 1040ez 2012 instructions Form 1363, Exportation. 1040ez 2012 instructions 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. 1040ez 2012 instructions , Attachments to Form 720. 1040ez 2012 instructions 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. 1040ez 2012 instructions 720, Claiming A Refund, Form 6197. 1040ez 2012 instructions , Filing Form 720 720X, Form 720X. 1040ez 2012 instructions 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. 1040ez 2012 instructions Due dates, Due dates. 1040ez 2012 instructions Final return, Final return. 1040ez 2012 instructions Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. 1040ez 2012 instructions Gas guzzler tax Automobiles, Automobiles. 1040ez 2012 instructions Credit or refund, Credit or refund. 1040ez 2012 instructions Limousines, Automobiles. 1040ez 2012 instructions Vehicles not subject to tax, Vehicles not subject to tax. 1040ez 2012 instructions Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. 1040ez 2012 instructions H Hawaii, air transportation taxes, Transportation between the continental U. 1040ez 2012 instructions S. 1040ez 2012 instructions and Alaska or Hawaii. 1040ez 2012 instructions Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. 1040ez 2012 instructions Further manufacture, Further manufacture. 1040ez 2012 instructions Installment sales, Installment sales. 1040ez 2012 instructions Parts or accessories, Parts or accessories. 1040ez 2012 instructions Presumptive retail sales price, Presumptive retail sales price. 1040ez 2012 instructions Related persons, Related person. 1040ez 2012 instructions Separate purchases, Separate purchase. 1040ez 2012 instructions Tax base, Determination of tax base. 1040ez 2012 instructions Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. 1040ez 2012 instructions Help (see Tax help) Highway vehicle, Highway vehicle. 1040ez 2012 instructions , In a highway vehicle owned by the United States that is not used on a highway (No. 1040ez 2012 instructions 12). 1040ez 2012 instructions Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. 1040ez 2012 instructions I Identifying number, Taxpayer identification number. 1040ez 2012 instructions Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. 1040ez 2012 instructions 5). 1040ez 2012 instructions Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. 1040ez 2012 instructions Local-only service, Local-only service. 1040ez 2012 instructions M Manufacturer, defined, Manufacturer. 1040ez 2012 instructions Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. 1040ez 2012 instructions Lease payments, Partial payments. 1040ez 2012 instructions Partial payments, Partial payments. 1040ez 2012 instructions Registration, Registration requirements. 1040ez 2012 instructions Related person, Related person. 1040ez 2012 instructions Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. 1040ez 2012 instructions Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. 1040ez 2012 instructions Military aircraft, In military aircraft (No. 1040ez 2012 instructions 16). 1040ez 2012 instructions Mobile radio telephone service, Mobile radio telephone service. 1040ez 2012 instructions N News services, News services. 1040ez 2012 instructions Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. 1040ez 2012 instructions 13). 1040ez 2012 instructions Nonprofit educational organization use and state use, Nonprofit educational organization and state use. 1040ez 2012 instructions Nonprofit educational organizations, Nonprofit educational organizations. 1040ez 2012 instructions , Federal, state, and local government. 1040ez 2012 instructions Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. 1040ez 2012 instructions 2). 1040ez 2012 instructions Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. 1040ez 2012 instructions Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. 1040ez 2012 instructions Dyed kerosene, Penalty. 1040ez 2012 instructions Pipeline operator, defined, Pipeline operator. 1040ez 2012 instructions Position holder, defined, Position holder. 1040ez 2012 instructions Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. 1040ez 2012 instructions 6). 1040ez 2012 instructions R Rack, defined, Rack. 1040ez 2012 instructions Radio broadcasts, News services. 1040ez 2012 instructions Records, Refiner, defined, Refiner. 1040ez 2012 instructions Refinery, defined, Refinery. 1040ez 2012 instructions Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040ez 2012 instructions Registrant, Taxable fuel registrant. 1040ez 2012 instructions Registrant, defined, Registrant. 1040ez 2012 instructions Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. 1040ez 2012 instructions Sport fishing equipment, Related person. 1040ez 2012 instructions Removal, defined, Removal. 1040ez 2012 instructions Retail tax Credits or refunds, Credits or refunds. 1040ez 2012 instructions Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. 1040ez 2012 instructions S Sale, defined, Sale. 1040ez 2012 instructions Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. 1040ez 2012 instructions Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. 1040ez 2012 instructions Cost of transportation, Manufacturers taxes based on sale price. 1040ez 2012 instructions Delivery costs, Manufacturers taxes based on sale price. 1040ez 2012 instructions Discounts, Manufacturers taxes based on sale price. 1040ez 2012 instructions Installation costs, Manufacturers taxes based on sale price. 1040ez 2012 instructions Insurance costs, Manufacturers taxes based on sale price. 1040ez 2012 instructions Local advertising charges, Manufacturers taxes based on sale price. 1040ez 2012 instructions Manufacturers excise tax, Manufacturers taxes based on sale price. 1040ez 2012 instructions Rebates, Manufacturers taxes based on sale price. 1040ez 2012 instructions Retail dealer preparation costs, Manufacturers taxes based on sale price. 1040ez 2012 instructions Warranty charges, Manufacturers taxes based on sale price. 1040ez 2012 instructions School bus, In a school bus (No. 1040ez 2012 instructions 7). 1040ez 2012 instructions Second generation biofuel, Second generation biofuel. 1040ez 2012 instructions Security systems, Telephone-operated security systems. 1040ez 2012 instructions Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. 1040ez 2012 instructions Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. 1040ez 2012 instructions State and local governments, Federal, state, and local government. 1040ez 2012 instructions State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 1040ez 2012 instructions 14). 1040ez 2012 instructions State or nonprofit educational organization use, Sales by registered ultimate vendors. 1040ez 2012 instructions State use, Registered ultimate vendor (state use). 1040ez 2012 instructions , State use. 1040ez 2012 instructions State, defined, State. 1040ez 2012 instructions Suggestions, Comments and suggestions. 1040ez 2012 instructions T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. 1040ez 2012 instructions Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. 1040ez 2012 instructions Electric outboard motor, Electric outboard boat motors. 1040ez 2012 instructions International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. 1040ez 2012 instructions Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. 1040ez 2012 instructions Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. 1040ez 2012 instructions Teletypewriter exchange service, Teletypewriter exchange service. 1040ez 2012 instructions Terminal operator, defined, Terminal operator. 1040ez 2012 instructions Terminal, defined, Terminal. 1040ez 2012 instructions Throughputter, defined, Throughputter. 1040ez 2012 instructions Tires Credit against heavy truck tax, Tire credit. 1040ez 2012 instructions Credit or refund of tax, Credit or refund. 1040ez 2012 instructions Train, Use in a train. 1040ez 2012 instructions Train (Diesel-powered), Diesel-powered train. 1040ez 2012 instructions Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. 1040ez 2012 instructions TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. 1040ez 2012 instructions , Two-party exchanges. 1040ez 2012 instructions U Ultimate purchaser, Ultimate purchaser. 1040ez 2012 instructions Uninterrupted international air transportation, Uninterrupted international air transportation. 1040ez 2012 instructions , Military personnel on international trips. 1040ez 2012 instructions Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 1040ez 2012 instructions 8). 1040ez 2012 instructions Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. 1040ez 2012 instructions Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. 1040ez 2012 instructions Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. 1040ez 2012 instructions Law enforcement, Vehicles not subject to tax. 1040ez 2012 instructions Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040ez 2012 instructions Vessel operator, defined, Vessel operator. 1040ez 2012 instructions W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
Español

Education

Family, Health and Safety

Besucher in die Vereinigten Staaten / Visitors to the United States

The 1040ez 2012 Instructions

1040ez 2012 instructions 27. 1040ez 2012 instructions   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. 1040ez 2012 instructions 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. 1040ez 2012 instructions  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. 1040ez 2012 instructions For more information, see Transportation Expenses under What Expenses Can Be Deducted. 1040ez 2012 instructions Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. 1040ez 2012 instructions 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 . 1040ez 2012 instructions 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. 1040ez 2012 instructions 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. 1040ez 2012 instructions See chapter 28. 1040ez 2012 instructions If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. 1040ez 2012 instructions 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). 1040ez 2012 instructions You may qualify for these other benefits even if you do not meet the requirements listed earlier. 1040ez 2012 instructions Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. 1040ez 2012 instructions Generally, you may claim any number of benefits as long as you use different expenses to figure each one. 1040ez 2012 instructions 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. 1040ez 2012 instructions 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. 1040ez 2012 instructions This is education that meets at least one of the following two tests. 1040ez 2012 instructions The education is required by your employer or the law to keep your present salary, status, or job. 1040ez 2012 instructions The required education must serve a bona fide business purpose of your employer. 1040ez 2012 instructions The education maintains or improves skills needed in your present work. 1040ez 2012 instructions 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. 1040ez 2012 instructions You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. 1040ez 2012 instructions Use Figure 27-A, later, as a quick check to see if your education qualifies. 1040ez 2012 instructions 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. 1040ez 2012 instructions This additional education is qualifying work-related education if all three of the following requirements are met. 1040ez 2012 instructions 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. 1040ez 2012 instructions 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. 1040ez 2012 instructions See Education To Maintain or Improve Skills , later. 1040ez 2012 instructions Example. 1040ez 2012 instructions You are a teacher who has satisfied the minimum requirements for teaching. 1040ez 2012 instructions Your employer requires you to take an additional college course each year to keep your teaching job. 1040ez 2012 instructions 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. 1040ez 2012 instructions 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. 1040ez 2012 instructions This could include refresher courses, courses on current developments, and academic or vocational courses. 1040ez 2012 instructions Example. 1040ez 2012 instructions You repair televisions, radios, and stereo systems for XYZ Store. 1040ez 2012 instructions To keep up with the latest changes, you take special courses in radio and stereo service. 1040ez 2012 instructions These courses maintain and improve skills required in your work. 1040ez 2012 instructions Maintaining skills vs. 1040ez 2012 instructions qualifying for new job. 1040ez 2012 instructions   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. 1040ez 2012 instructions Education during temporary absence. 1040ez 2012 instructions   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. 1040ez 2012 instructions Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. 1040ez 2012 instructions Example. 1040ez 2012 instructions You quit your biology research job to become a full-time biology graduate student for one year. 1040ez 2012 instructions 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. 1040ez 2012 instructions Education during indefinite absence. 1040ez 2012 instructions   If you stop work for more than a year, your absence from your job is considered indefinite. 1040ez 2012 instructions 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. 1040ez 2012 instructions Therefore, it is not qualifying work-related education. 1040ez 2012 instructions 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. 1040ez 2012 instructions The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. 1040ez 2012 instructions 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. 1040ez 2012 instructions 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. 1040ez 2012 instructions You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. 1040ez 2012 instructions Example 1. 1040ez 2012 instructions You are a full-time engineering student. 1040ez 2012 instructions 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. 1040ez 2012 instructions 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. 1040ez 2012 instructions The education is not qualifying work-related education. 1040ez 2012 instructions Example 2. 1040ez 2012 instructions You are an accountant and you have met the minimum educational requirements of your employer. 1040ez 2012 instructions Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. 1040ez 2012 instructions 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. 1040ez 2012 instructions Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. 1040ez 2012 instructions The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. 1040ez 2012 instructions If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. 1040ez 2012 instructions 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. 1040ez 2012 instructions You generally will be considered a faculty member when one or more of the following occurs. 1040ez 2012 instructions You have tenure. 1040ez 2012 instructions Your years of service count toward obtaining tenure. 1040ez 2012 instructions You have a vote in faculty decisions. 1040ez 2012 instructions Your school makes contributions for you to a retirement plan other than social security or a similar program. 1040ez 2012 instructions Example 1. 1040ez 2012 instructions The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. 1040ez 2012 instructions In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. 1040ez 2012 instructions 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. 1040ez 2012 instructions However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. 1040ez 2012 instructions 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. 1040ez 2012 instructions If you have all the required education except the fifth year, you have met the minimum educational requirements. 1040ez 2012 instructions 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. 1040ez 2012 instructions Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. 1040ez 2012 instructions Figure 27-A. 1040ez 2012 instructions Does Your Work-Related Education Qualify?" Example 2. 1040ez 2012 instructions Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. 1040ez 2012 instructions The additional four education courses can be qualifying work-related education. 1040ez 2012 instructions Although you do not have all the required courses, you have already met the minimum educational requirements. 1040ez 2012 instructions Example 3. 1040ez 2012 instructions Assume the same facts as in Example 1 except that you are hired with only 3 years of college. 1040ez 2012 instructions The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. 1040ez 2012 instructions They are needed to meet the minimum educational requirements for employment as a teacher. 1040ez 2012 instructions Example 4. 1040ez 2012 instructions You have a bachelor's degree and you work as a temporary instructor at a university. 1040ez 2012 instructions At the same time, you take graduate courses toward an advanced degree. 1040ez 2012 instructions The rules of the university state that you can become a faculty member only if you get a graduate degree. 1040ez 2012 instructions Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. 1040ez 2012 instructions You have not met the minimum educational requirements to qualify you as a faculty member. 1040ez 2012 instructions The graduate courses are not qualifying work-related education. 1040ez 2012 instructions Certification in a new state. 1040ez 2012 instructions   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. 1040ez 2012 instructions This is true even if you must get additional education to be certified in another state. 1040ez 2012 instructions Any additional education you need is qualifying work-related education. 1040ez 2012 instructions You have already met the minimum requirements for teaching. 1040ez 2012 instructions Teaching in another state is not a new trade or business. 1040ez 2012 instructions Example. 1040ez 2012 instructions You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. 1040ez 2012 instructions You move to State B and are promptly hired as a teacher. 1040ez 2012 instructions You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. 1040ez 2012 instructions 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. 1040ez 2012 instructions 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. 1040ez 2012 instructions This is true even if you do not plan to enter that trade or business. 1040ez 2012 instructions If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. 1040ez 2012 instructions Example 1. 1040ez 2012 instructions You are an accountant. 1040ez 2012 instructions Your employer requires you to get a law degree at your own expense. 1040ez 2012 instructions You register at a law school for the regular curriculum that leads to a law degree. 1040ez 2012 instructions 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. 1040ez 2012 instructions Example 2. 1040ez 2012 instructions You are a general practitioner of medicine. 1040ez 2012 instructions You take a 2-week course to review developments in several specialized fields of medicine. 1040ez 2012 instructions The course does not qualify you for a new profession. 1040ez 2012 instructions It is qualifying work-related education because it maintains or improves skills required in your present profession. 1040ez 2012 instructions Example 3. 1040ez 2012 instructions While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. 1040ez 2012 instructions The program will lead to qualifying you to practice psychoanalysis. 1040ez 2012 instructions The psychoanalytic training does not qualify you for a new profession. 1040ez 2012 instructions It is qualifying work-related education because it maintains or improves skills required in your present profession. 1040ez 2012 instructions 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. 1040ez 2012 instructions They are part of a program of study that can qualify you for a new profession. 1040ez 2012 instructions Teaching and Related Duties All teaching and related duties are considered the same general kind of work. 1040ez 2012 instructions A change in duties in any of the following ways is not considered a change to a new business. 1040ez 2012 instructions Elementary school teacher to secondary school teacher. 1040ez 2012 instructions Teacher of one subject, such as biology, to teacher of another subject, such as art. 1040ez 2012 instructions Classroom teacher to guidance counselor. 1040ez 2012 instructions Classroom teacher to school administrator. 1040ez 2012 instructions 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. 1040ez 2012 instructions If you are not self-employed, you can deduct business expenses only if you itemize your deductions. 1040ez 2012 instructions You cannot deduct expenses related to tax-exempt and excluded income. 1040ez 2012 instructions Deductible expenses. 1040ez 2012 instructions   The following education expenses can be deducted. 1040ez 2012 instructions Tuition, books, supplies, lab fees, and similar items. 1040ez 2012 instructions Certain transportation and travel costs. 1040ez 2012 instructions Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. 1040ez 2012 instructions Nondeductible expenses. 1040ez 2012 instructions   You cannot deduct personal or capital expenses. 1040ez 2012 instructions For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. 1040ez 2012 instructions This amount is a personal expense. 1040ez 2012 instructions Unclaimed reimbursement. 1040ez 2012 instructions   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. 1040ez 2012 instructions Example. 1040ez 2012 instructions Your employer agrees to pay your education expenses if you file a voucher showing your expenses. 1040ez 2012 instructions You do not file a voucher, and you do not get reimbursed. 1040ez 2012 instructions Because you did not file a voucher, you cannot deduct the expenses on your tax return. 1040ez 2012 instructions Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. 1040ez 2012 instructions 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. 1040ez 2012 instructions Temporary basis. 1040ez 2012 instructions   You go to school on a temporary basis if either of the following situations applies to you. 1040ez 2012 instructions Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. 1040ez 2012 instructions 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. 1040ez 2012 instructions Your attendance is temporary up to the date you determine it will last more than 1 year. 1040ez 2012 instructions Note. 1040ez 2012 instructions If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. 1040ez 2012 instructions Attendance not on a temporary basis. 1040ez 2012 instructions   You do not go to school on a temporary basis if either of the following situations apply to you. 1040ez 2012 instructions Your attendance at school is realistically expected to last more than 1 year. 1040ez 2012 instructions It does not matter how long you actually attend. 1040ez 2012 instructions 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. 1040ez 2012 instructions Your attendance is not temporary after the date you determine it will last more than 1 year. 1040ez 2012 instructions 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. 1040ez 2012 instructions This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. 1040ez 2012 instructions Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 1040ez 2012 instructions Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. 1040ez 2012 instructions Example 1. 1040ez 2012 instructions You regularly work in a nearby town, and go directly from work to home. 1040ez 2012 instructions You also attend school every work night for 3 months to take a course that improves your job skills. 1040ez 2012 instructions Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. 1040ez 2012 instructions This is true regardless of the distance traveled. 1040ez 2012 instructions Example 2. 1040ez 2012 instructions Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. 1040ez 2012 instructions You can deduct your transportation expenses from your regular work site to school and then home. 1040ez 2012 instructions Example 3. 1040ez 2012 instructions Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. 1040ez 2012 instructions Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. 1040ez 2012 instructions Example 4. 1040ez 2012 instructions Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. 1040ez 2012 instructions Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. 1040ez 2012 instructions If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. 1040ez 2012 instructions 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. 1040ez 2012 instructions Using your car. 1040ez 2012 instructions   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. 1040ez 2012 instructions The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. 1040ez 2012 instructions Whichever method you use, you can also deduct parking fees and tolls. 1040ez 2012 instructions See chapter 26 for information on deducting your actual expenses of using a car. 1040ez 2012 instructions 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. 1040ez 2012 instructions Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. 1040ez 2012 instructions For more information, see chapter 26. 1040ez 2012 instructions You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. 1040ez 2012 instructions Mainly personal travel. 1040ez 2012 instructions   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. 1040ez 2012 instructions You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. 1040ez 2012 instructions   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. 1040ez 2012 instructions An important factor is the comparison of time spent on personal activities with time spent on educational activities. 1040ez 2012 instructions 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. 1040ez 2012 instructions Example 1. 1040ez 2012 instructions John works in Newark, New Jersey. 1040ez 2012 instructions He traveled to Chicago to take a deductible 1-week course at the request of his employer. 1040ez 2012 instructions His main reason for going to Chicago was to take the course. 1040ez 2012 instructions While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. 1040ez 2012 instructions Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. 1040ez 2012 instructions He cannot deduct his transportation expenses of going to Pleasantville. 1040ez 2012 instructions He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. 1040ez 2012 instructions Example 2. 1040ez 2012 instructions Sue works in Boston. 1040ez 2012 instructions She went to a university in Michigan to take a course for work. 1040ez 2012 instructions The course is qualifying work-related education. 1040ez 2012 instructions She took one course, which is one-fourth of a full course load of study. 1040ez 2012 instructions She spent the rest of the time on personal activities. 1040ez 2012 instructions Her reasons for taking the course in Michigan were all personal. 1040ez 2012 instructions Sue's trip is mainly personal because three-fourths of her time is considered personal time. 1040ez 2012 instructions She cannot deduct the cost of her round-trip train ticket to Michigan. 1040ez 2012 instructions She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. 1040ez 2012 instructions Example 3. 1040ez 2012 instructions Dave works in Nashville and recently traveled to California to take a 2-week seminar. 1040ez 2012 instructions The seminar is qualifying work-related education. 1040ez 2012 instructions While there, he spent an extra 8 weeks on personal activities. 1040ez 2012 instructions The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. 1040ez 2012 instructions Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. 1040ez 2012 instructions He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. 1040ez 2012 instructions Cruises and conventions. 1040ez 2012 instructions   Certain cruises and conventions offer seminars or courses as part of their itinerary. 1040ez 2012 instructions Even if the seminars or courses are work-related, your deduction for travel may be limited. 1040ez 2012 instructions This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. 1040ez 2012 instructions   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. 1040ez 2012 instructions 50% limit on meals. 1040ez 2012 instructions   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. 1040ez 2012 instructions You cannot have been reimbursed for the meals. 1040ez 2012 instructions   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. 1040ez 2012 instructions 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. 1040ez 2012 instructions Example. 1040ez 2012 instructions You are a French language teacher. 1040ez 2012 instructions While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. 1040ez 2012 instructions You chose your itinerary and most of your activities to improve your French language skills. 1040ez 2012 instructions You cannot deduct your travel expenses as education expenses. 1040ez 2012 instructions 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. 1040ez 2012 instructions No Double Benefit Allowed You cannot do either of the following. 1040ez 2012 instructions 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). 1040ez 2012 instructions Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. 1040ez 2012 instructions See Adjustments to Qualifying Work-Related Education Expenses , next. 1040ez 2012 instructions 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. 1040ez 2012 instructions You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. 1040ez 2012 instructions For more information, see chapter 12 of Publication 970. 1040ez 2012 instructions 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. 1040ez 2012 instructions Amounts that do not reduce qualifying work-related education expenses. 1040ez 2012 instructions   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. 1040ez 2012 instructions   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. 1040ez 2012 instructions Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. 1040ez 2012 instructions There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. 1040ez 2012 instructions You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. 1040ez 2012 instructions For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. 1040ez 2012 instructions Deducting Business Expenses Self-employed persons and employees report business expenses differently. 1040ez 2012 instructions The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. 1040ez 2012 instructions 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). 1040ez 2012 instructions 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. 1040ez 2012 instructions See the instructions for the form you file for information on how to complete it. 1040ez 2012 instructions 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. 1040ez 2012 instructions If either (1) or (2) applies, you can deduct the total qualifying cost. 1040ez 2012 instructions If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. 1040ez 2012 instructions 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. 1040ez 2012 instructions (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 1040ez 2012 instructions ) 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. 1040ez 2012 instructions See chapter 28. 1040ez 2012 instructions Form 2106 or 2106-EZ. 1040ez 2012 instructions   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. 1040ez 2012 instructions Form not required. 1040ez 2012 instructions   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. 1040ez 2012 instructions   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. 1040ez 2012 instructions (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 1040ez 2012 instructions ) Using Form 2106-EZ. 1040ez 2012 instructions   This form is shorter and easier to use than Form 2106. 1040ez 2012 instructions 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. 1040ez 2012 instructions   If you do not meet both of these requirements, use Form 2106. 1040ez 2012 instructions 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. 1040ez 2012 instructions Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. 1040ez 2012 instructions 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. 1040ez 2012 instructions You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . 1040ez 2012 instructions For more information on qualified performing artists, see chapter 6 of Publication 463. 1040ez 2012 instructions 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. 1040ez 2012 instructions They are not subject to the 2%-of-adjusted-gross-income limit. 1040ez 2012 instructions To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . 1040ez 2012 instructions For more information on impairment-related work expenses, see chapter 6 of Publication 463. 1040ez 2012 instructions Recordkeeping You must keep records as proof of any deduction claimed on your tax return. 1040ez 2012 instructions Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. 1040ez 2012 instructions For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. 1040ez 2012 instructions Prev  Up  Next   Home   More Online Publications