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2010 Tax Amendment Form

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2010 Tax Amendment Form

2010 tax amendment form 27. 2010 tax amendment form   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. 2010 tax amendment form 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. 2010 tax amendment form  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. 2010 tax amendment form For more information, see Transportation Expenses under What Expenses Can Be Deducted. 2010 tax amendment form Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. 2010 tax amendment form 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 . 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form See chapter 28. 2010 tax amendment form If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. 2010 tax amendment form 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). 2010 tax amendment form You may qualify for these other benefits even if you do not meet the requirements listed earlier. 2010 tax amendment form Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. 2010 tax amendment form Generally, you may claim any number of benefits as long as you use different expenses to figure each one. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form This is education that meets at least one of the following two tests. 2010 tax amendment form The education is required by your employer or the law to keep your present salary, status, or job. 2010 tax amendment form The required education must serve a bona fide business purpose of your employer. 2010 tax amendment form The education maintains or improves skills needed in your present work. 2010 tax amendment form 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. 2010 tax amendment form You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. 2010 tax amendment form Use Figure 27-A, later, as a quick check to see if your education qualifies. 2010 tax amendment form 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. 2010 tax amendment form This additional education is qualifying work-related education if all three of the following requirements are met. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form See Education To Maintain or Improve Skills , later. 2010 tax amendment form Example. 2010 tax amendment form You are a teacher who has satisfied the minimum requirements for teaching. 2010 tax amendment form Your employer requires you to take an additional college course each year to keep your teaching job. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form This could include refresher courses, courses on current developments, and academic or vocational courses. 2010 tax amendment form Example. 2010 tax amendment form You repair televisions, radios, and stereo systems for XYZ Store. 2010 tax amendment form To keep up with the latest changes, you take special courses in radio and stereo service. 2010 tax amendment form These courses maintain and improve skills required in your work. 2010 tax amendment form Maintaining skills vs. 2010 tax amendment form qualifying for new job. 2010 tax amendment form   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. 2010 tax amendment form Education during temporary absence. 2010 tax amendment form   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. 2010 tax amendment form Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. 2010 tax amendment form Example. 2010 tax amendment form You quit your biology research job to become a full-time biology graduate student for one year. 2010 tax amendment form 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. 2010 tax amendment form Education during indefinite absence. 2010 tax amendment form   If you stop work for more than a year, your absence from your job is considered indefinite. 2010 tax amendment form 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. 2010 tax amendment form Therefore, it is not qualifying work-related education. 2010 tax amendment form 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. 2010 tax amendment form The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. 2010 tax amendment form Example 1. 2010 tax amendment form You are a full-time engineering student. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form The education is not qualifying work-related education. 2010 tax amendment form Example 2. 2010 tax amendment form You are an accountant and you have met the minimum educational requirements of your employer. 2010 tax amendment form Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. 2010 tax amendment form 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. 2010 tax amendment form Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. 2010 tax amendment form The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. 2010 tax amendment form If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. 2010 tax amendment form 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. 2010 tax amendment form You generally will be considered a faculty member when one or more of the following occurs. 2010 tax amendment form You have tenure. 2010 tax amendment form Your years of service count toward obtaining tenure. 2010 tax amendment form You have a vote in faculty decisions. 2010 tax amendment form Your school makes contributions for you to a retirement plan other than social security or a similar program. 2010 tax amendment form Example 1. 2010 tax amendment form The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. 2010 tax amendment form In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. 2010 tax amendment form 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. 2010 tax amendment form However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. 2010 tax amendment form 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. 2010 tax amendment form If you have all the required education except the fifth year, you have met the minimum educational requirements. 2010 tax amendment form 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. 2010 tax amendment form Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. 2010 tax amendment form Figure 27-A. 2010 tax amendment form Does Your Work-Related Education Qualify?" Example 2. 2010 tax amendment form Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. 2010 tax amendment form The additional four education courses can be qualifying work-related education. 2010 tax amendment form Although you do not have all the required courses, you have already met the minimum educational requirements. 2010 tax amendment form Example 3. 2010 tax amendment form Assume the same facts as in Example 1 except that you are hired with only 3 years of college. 2010 tax amendment form The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. 2010 tax amendment form They are needed to meet the minimum educational requirements for employment as a teacher. 2010 tax amendment form Example 4. 2010 tax amendment form You have a bachelor's degree and you work as a temporary instructor at a university. 2010 tax amendment form At the same time, you take graduate courses toward an advanced degree. 2010 tax amendment form The rules of the university state that you can become a faculty member only if you get a graduate degree. 2010 tax amendment form Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. 2010 tax amendment form You have not met the minimum educational requirements to qualify you as a faculty member. 2010 tax amendment form The graduate courses are not qualifying work-related education. 2010 tax amendment form Certification in a new state. 2010 tax amendment form   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. 2010 tax amendment form This is true even if you must get additional education to be certified in another state. 2010 tax amendment form Any additional education you need is qualifying work-related education. 2010 tax amendment form You have already met the minimum requirements for teaching. 2010 tax amendment form Teaching in another state is not a new trade or business. 2010 tax amendment form Example. 2010 tax amendment form You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. 2010 tax amendment form You move to State B and are promptly hired as a teacher. 2010 tax amendment form You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form This is true even if you do not plan to enter that trade or business. 2010 tax amendment form If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. 2010 tax amendment form Example 1. 2010 tax amendment form You are an accountant. 2010 tax amendment form Your employer requires you to get a law degree at your own expense. 2010 tax amendment form You register at a law school for the regular curriculum that leads to a law degree. 2010 tax amendment form 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. 2010 tax amendment form Example 2. 2010 tax amendment form You are a general practitioner of medicine. 2010 tax amendment form You take a 2-week course to review developments in several specialized fields of medicine. 2010 tax amendment form The course does not qualify you for a new profession. 2010 tax amendment form It is qualifying work-related education because it maintains or improves skills required in your present profession. 2010 tax amendment form Example 3. 2010 tax amendment form While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. 2010 tax amendment form The program will lead to qualifying you to practice psychoanalysis. 2010 tax amendment form The psychoanalytic training does not qualify you for a new profession. 2010 tax amendment form It is qualifying work-related education because it maintains or improves skills required in your present profession. 2010 tax amendment form 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. 2010 tax amendment form They are part of a program of study that can qualify you for a new profession. 2010 tax amendment form Teaching and Related Duties All teaching and related duties are considered the same general kind of work. 2010 tax amendment form A change in duties in any of the following ways is not considered a change to a new business. 2010 tax amendment form Elementary school teacher to secondary school teacher. 2010 tax amendment form Teacher of one subject, such as biology, to teacher of another subject, such as art. 2010 tax amendment form Classroom teacher to guidance counselor. 2010 tax amendment form Classroom teacher to school administrator. 2010 tax amendment form 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. 2010 tax amendment form If you are not self-employed, you can deduct business expenses only if you itemize your deductions. 2010 tax amendment form You cannot deduct expenses related to tax-exempt and excluded income. 2010 tax amendment form Deductible expenses. 2010 tax amendment form   The following education expenses can be deducted. 2010 tax amendment form Tuition, books, supplies, lab fees, and similar items. 2010 tax amendment form Certain transportation and travel costs. 2010 tax amendment form Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. 2010 tax amendment form Nondeductible expenses. 2010 tax amendment form   You cannot deduct personal or capital expenses. 2010 tax amendment form For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. 2010 tax amendment form This amount is a personal expense. 2010 tax amendment form Unclaimed reimbursement. 2010 tax amendment form   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. 2010 tax amendment form Example. 2010 tax amendment form Your employer agrees to pay your education expenses if you file a voucher showing your expenses. 2010 tax amendment form You do not file a voucher, and you do not get reimbursed. 2010 tax amendment form Because you did not file a voucher, you cannot deduct the expenses on your tax return. 2010 tax amendment form Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. 2010 tax amendment form 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. 2010 tax amendment form Temporary basis. 2010 tax amendment form   You go to school on a temporary basis if either of the following situations applies to you. 2010 tax amendment form Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. 2010 tax amendment form 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. 2010 tax amendment form Your attendance is temporary up to the date you determine it will last more than 1 year. 2010 tax amendment form Note. 2010 tax amendment form If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. 2010 tax amendment form Attendance not on a temporary basis. 2010 tax amendment form   You do not go to school on a temporary basis if either of the following situations apply to you. 2010 tax amendment form Your attendance at school is realistically expected to last more than 1 year. 2010 tax amendment form It does not matter how long you actually attend. 2010 tax amendment form 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. 2010 tax amendment form Your attendance is not temporary after the date you determine it will last more than 1 year. 2010 tax amendment form 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. 2010 tax amendment form This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. 2010 tax amendment form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2010 tax amendment form Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. 2010 tax amendment form Example 1. 2010 tax amendment form You regularly work in a nearby town, and go directly from work to home. 2010 tax amendment form You also attend school every work night for 3 months to take a course that improves your job skills. 2010 tax amendment form Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. 2010 tax amendment form This is true regardless of the distance traveled. 2010 tax amendment form Example 2. 2010 tax amendment form Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. 2010 tax amendment form You can deduct your transportation expenses from your regular work site to school and then home. 2010 tax amendment form Example 3. 2010 tax amendment form Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. 2010 tax amendment form Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. 2010 tax amendment form Example 4. 2010 tax amendment form Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. 2010 tax amendment form Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. 2010 tax amendment form If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. 2010 tax amendment form 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. 2010 tax amendment form Using your car. 2010 tax amendment form   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. 2010 tax amendment form The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. 2010 tax amendment form Whichever method you use, you can also deduct parking fees and tolls. 2010 tax amendment form See chapter 26 for information on deducting your actual expenses of using a car. 2010 tax amendment form 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. 2010 tax amendment form Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. 2010 tax amendment form For more information, see chapter 26. 2010 tax amendment form You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. 2010 tax amendment form Mainly personal travel. 2010 tax amendment form   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. 2010 tax amendment form You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. 2010 tax amendment form   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. 2010 tax amendment form An important factor is the comparison of time spent on personal activities with time spent on educational activities. 2010 tax amendment form 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. 2010 tax amendment form Example 1. 2010 tax amendment form John works in Newark, New Jersey. 2010 tax amendment form He traveled to Chicago to take a deductible 1-week course at the request of his employer. 2010 tax amendment form His main reason for going to Chicago was to take the course. 2010 tax amendment form While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. 2010 tax amendment form Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. 2010 tax amendment form He cannot deduct his transportation expenses of going to Pleasantville. 2010 tax amendment form He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. 2010 tax amendment form Example 2. 2010 tax amendment form Sue works in Boston. 2010 tax amendment form She went to a university in Michigan to take a course for work. 2010 tax amendment form The course is qualifying work-related education. 2010 tax amendment form She took one course, which is one-fourth of a full course load of study. 2010 tax amendment form She spent the rest of the time on personal activities. 2010 tax amendment form Her reasons for taking the course in Michigan were all personal. 2010 tax amendment form Sue's trip is mainly personal because three-fourths of her time is considered personal time. 2010 tax amendment form She cannot deduct the cost of her round-trip train ticket to Michigan. 2010 tax amendment form She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. 2010 tax amendment form Example 3. 2010 tax amendment form Dave works in Nashville and recently traveled to California to take a 2-week seminar. 2010 tax amendment form The seminar is qualifying work-related education. 2010 tax amendment form While there, he spent an extra 8 weeks on personal activities. 2010 tax amendment form The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. 2010 tax amendment form Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. 2010 tax amendment form He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. 2010 tax amendment form Cruises and conventions. 2010 tax amendment form   Certain cruises and conventions offer seminars or courses as part of their itinerary. 2010 tax amendment form Even if the seminars or courses are work-related, your deduction for travel may be limited. 2010 tax amendment form This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. 2010 tax amendment form   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. 2010 tax amendment form 50% limit on meals. 2010 tax amendment form   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. 2010 tax amendment form You cannot have been reimbursed for the meals. 2010 tax amendment form   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. 2010 tax amendment form 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. 2010 tax amendment form Example. 2010 tax amendment form You are a French language teacher. 2010 tax amendment form While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. 2010 tax amendment form You chose your itinerary and most of your activities to improve your French language skills. 2010 tax amendment form You cannot deduct your travel expenses as education expenses. 2010 tax amendment form 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. 2010 tax amendment form No Double Benefit Allowed You cannot do either of the following. 2010 tax amendment form 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). 2010 tax amendment form Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. 2010 tax amendment form See Adjustments to Qualifying Work-Related Education Expenses , next. 2010 tax amendment form 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. 2010 tax amendment form You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. 2010 tax amendment form For more information, see chapter 12 of Publication 970. 2010 tax amendment form 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. 2010 tax amendment form Amounts that do not reduce qualifying work-related education expenses. 2010 tax amendment form   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. 2010 tax amendment form   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. 2010 tax amendment form Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. 2010 tax amendment form There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. 2010 tax amendment form You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. 2010 tax amendment form For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. 2010 tax amendment form Deducting Business Expenses Self-employed persons and employees report business expenses differently. 2010 tax amendment form The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. 2010 tax amendment form 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). 2010 tax amendment form 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. 2010 tax amendment form See the instructions for the form you file for information on how to complete it. 2010 tax amendment form 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. 2010 tax amendment form If either (1) or (2) applies, you can deduct the total qualifying cost. 2010 tax amendment form If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. 2010 tax amendment form 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. 2010 tax amendment form (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2010 tax amendment form ) 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. 2010 tax amendment form See chapter 28. 2010 tax amendment form Form 2106 or 2106-EZ. 2010 tax amendment form   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. 2010 tax amendment form Form not required. 2010 tax amendment form   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. 2010 tax amendment form   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. 2010 tax amendment form (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2010 tax amendment form ) Using Form 2106-EZ. 2010 tax amendment form   This form is shorter and easier to use than Form 2106. 2010 tax amendment form 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. 2010 tax amendment form   If you do not meet both of these requirements, use Form 2106. 2010 tax amendment form 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. 2010 tax amendment form Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. 2010 tax amendment form 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. 2010 tax amendment form You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . 2010 tax amendment form For more information on qualified performing artists, see chapter 6 of Publication 463. 2010 tax amendment form 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. 2010 tax amendment form They are not subject to the 2%-of-adjusted-gross-income limit. 2010 tax amendment form To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . 2010 tax amendment form For more information on impairment-related work expenses, see chapter 6 of Publication 463. 2010 tax amendment form Recordkeeping You must keep records as proof of any deduction claimed on your tax return. 2010 tax amendment form Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. 2010 tax amendment form For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. 2010 tax amendment form Prev  Up  Next   Home   More Online Publications
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The 2010 Tax Amendment Form

2010 tax amendment form 12. 2010 tax amendment form   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. 2010 tax amendment form Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. 2010 tax amendment form  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. 2010 tax amendment form 5 cents per mile. 2010 tax amendment form For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. 2010 tax amendment form Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. 2010 tax amendment form To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. 2010 tax amendment form What is the tax benefit of taking a business deduction for work-related education. 2010 tax amendment form   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. 2010 tax amendment form 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. 2010 tax amendment form An itemized deduction reduces the amount of your income subject to tax. 2010 tax amendment form   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. 2010 tax amendment form This reduces the amount of your income subject to both income tax and self-employment tax. 2010 tax amendment form   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. 2010 tax amendment form You may qualify for these other benefits even if you do not meet the requirements listed above. 2010 tax amendment form   Also, your work-related education expenses may qualify you to claim more than one tax benefit. 2010 tax amendment form Generally, you may claim any number of benefits as long as you use different expenses to figure each one. 2010 tax amendment form Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. 2010 tax amendment form This is education that meets at least one of the following two tests. 2010 tax amendment form The education is required by your employer or the law to keep your present salary, status, or job. 2010 tax amendment form The required education must serve a bona fide business purpose of your employer. 2010 tax amendment form The education maintains or improves skills needed in your present work. 2010 tax amendment form 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. 2010 tax amendment form You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. 2010 tax amendment form Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. 2010 tax amendment form 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. 2010 tax amendment form This additional education is qualifying work-related education if all three of the following requirements are met. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form See Education To Maintain or Improve Skills , later. 2010 tax amendment form Example. 2010 tax amendment form You are a teacher who has satisfied the minimum requirements for teaching. 2010 tax amendment form Your employer requires you to take an additional college course each year to keep your teaching job. 2010 tax amendment form 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. 2010 tax amendment form This image is too large to be displayed in the current screen. 2010 tax amendment form Please click the link to view the image. 2010 tax amendment form Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. 2010 tax amendment form This could include refresher courses, courses on current developments, and academic or vocational courses. 2010 tax amendment form Example. 2010 tax amendment form You repair televisions, radios, and stereo systems for XYZ Store. 2010 tax amendment form To keep up with the latest changes, you take special courses in radio and stereo service. 2010 tax amendment form These courses maintain and improve skills required in your work. 2010 tax amendment form Maintaining skills vs. 2010 tax amendment form qualifying for new job. 2010 tax amendment form   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. 2010 tax amendment form Education during temporary absence. 2010 tax amendment form   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. 2010 tax amendment form Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. 2010 tax amendment form Example. 2010 tax amendment form You quit your biology research job to become a full-time biology graduate student for 1 year. 2010 tax amendment form 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. 2010 tax amendment form Education during indefinite absence. 2010 tax amendment form   If you stop work for more than a year, your absence from your job is considered indefinite. 2010 tax amendment form 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. 2010 tax amendment form Therefore, it is not qualifying work-related education. 2010 tax amendment form 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. 2010 tax amendment form The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. 2010 tax amendment form Example 1. 2010 tax amendment form You are a full-time engineering student. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form The education is not qualifying work-related education. 2010 tax amendment form Example 2. 2010 tax amendment form You are an accountant and you have met the minimum educational requirements of your employer. 2010 tax amendment form Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. 2010 tax amendment form 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. 2010 tax amendment form Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. 2010 tax amendment form The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. 2010 tax amendment form If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. 2010 tax amendment form 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. 2010 tax amendment form You generally will be considered a faculty member when one or more of the following occurs. 2010 tax amendment form You have tenure. 2010 tax amendment form Your years of service count toward obtaining tenure. 2010 tax amendment form You have a vote in faculty decisions. 2010 tax amendment form Your school makes contributions for you to a retirement plan other than social security or a similar program. 2010 tax amendment form Example 1. 2010 tax amendment form The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. 2010 tax amendment form In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. 2010 tax amendment form 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. 2010 tax amendment form However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. 2010 tax amendment form 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. 2010 tax amendment form If you have all the required education except the fifth year, you have met the minimum educational requirements. 2010 tax amendment form 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. 2010 tax amendment form Example 2. 2010 tax amendment form Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. 2010 tax amendment form The additional four education courses can be qualifying work-related education. 2010 tax amendment form Although you do not have all the required courses, you have already met the minimum educational requirements. 2010 tax amendment form Example 3. 2010 tax amendment form Assume the same facts as in Example 1 except that you are hired with only 3 years of college. 2010 tax amendment form The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. 2010 tax amendment form They are needed to meet the minimum educational requirements for employment as a teacher. 2010 tax amendment form Example 4. 2010 tax amendment form You have a bachelor's degree and you work as a temporary instructor at a university. 2010 tax amendment form At the same time, you take graduate courses toward an advanced degree. 2010 tax amendment form The rules of the university state that you can become a faculty member only if you get a graduate degree. 2010 tax amendment form Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. 2010 tax amendment form You have not met the minimum educational requirements to qualify you as a faculty member. 2010 tax amendment form The graduate courses are not qualifying work-related education. 2010 tax amendment form Certification in a new state. 2010 tax amendment form   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. 2010 tax amendment form This is true even if you must get additional education to be certified in another state. 2010 tax amendment form Any additional education you need is qualifying work-related education. 2010 tax amendment form You have already met the minimum requirements for teaching. 2010 tax amendment form Teaching in another state is not a new trade or business. 2010 tax amendment form Example. 2010 tax amendment form You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. 2010 tax amendment form You move to State B and are promptly hired as a teacher. 2010 tax amendment form You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. 2010 tax amendment form 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. 2010 tax amendment form 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. 2010 tax amendment form This is true even if you do not plan to enter that trade or business. 2010 tax amendment form If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. 2010 tax amendment form Example 1. 2010 tax amendment form You are an accountant. 2010 tax amendment form Your employer requires you to get a law degree at your own expense. 2010 tax amendment form You register at a law school for the regular curriculum that leads to a law degree. 2010 tax amendment form 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. 2010 tax amendment form Example 2. 2010 tax amendment form You are a general practitioner of medicine. 2010 tax amendment form You take a 2-week course to review developments in several specialized fields of medicine. 2010 tax amendment form The course does not qualify you for a new profession. 2010 tax amendment form It is qualifying work- related education because it maintains or improves skills required in your present profession. 2010 tax amendment form Example 3. 2010 tax amendment form While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. 2010 tax amendment form The program will lead to qualifying you to practice psychoanalysis. 2010 tax amendment form The psychoanalytic training does not qualify you for a new profession. 2010 tax amendment form It is qualifying work-related education because it maintains or improves skills required in your present profession. 2010 tax amendment form 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. 2010 tax amendment form They are part of a program of study that can qualify you for a new profession. 2010 tax amendment form Teaching and Related Duties All teaching and related duties are considered the same general kind of work. 2010 tax amendment form A change in duties in any of the following ways is not considered a change to a new business. 2010 tax amendment form Elementary school teacher to secondary school teacher. 2010 tax amendment form Teacher of one subject, such as biology, to teacher of another subject, such as art. 2010 tax amendment form Classroom teacher to guidance counselor. 2010 tax amendment form Classroom teacher to school administrator. 2010 tax amendment form 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. 2010 tax amendment form If you are not self-employed, you can deduct business expenses only if you itemize your deductions. 2010 tax amendment form You cannot deduct expenses related to tax-exempt and excluded income. 2010 tax amendment form Deductible expenses. 2010 tax amendment form   The following education expenses can be deducted. 2010 tax amendment form Tuition, books, supplies, lab fees, and similar items. 2010 tax amendment form Certain transportation and travel costs. 2010 tax amendment form Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. 2010 tax amendment form Nondeductible expenses. 2010 tax amendment form   You cannot deduct personal or capital expenses. 2010 tax amendment form For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. 2010 tax amendment form This amount is a personal expense. 2010 tax amendment form Unclaimed reimbursement. 2010 tax amendment form   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. 2010 tax amendment form Example. 2010 tax amendment form Your employer agrees to pay your education expenses if you file a voucher showing your expenses. 2010 tax amendment form You do not file a voucher and you do not get reimbursed. 2010 tax amendment form Because you did not file a voucher, you cannot deduct the expenses on your tax return. 2010 tax amendment form Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. 2010 tax amendment form 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. 2010 tax amendment form Temporary basis. 2010 tax amendment form   You go to school on a temporary basis if either of the following situations applies to you. 2010 tax amendment form Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. 2010 tax amendment form 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. 2010 tax amendment form Your attendance is temporary up to the date you determine it will last more than 1 year. 2010 tax amendment form If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. 2010 tax amendment form Attendance not on a temporary basis. 2010 tax amendment form   You do not go to school on a temporary basis if either of the following situations apply to you. 2010 tax amendment form Your attendance at school is realistically expected to last more than 1 year. 2010 tax amendment form It does not matter how long you actually attend. 2010 tax amendment form 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. 2010 tax amendment form Your attendance is not temporary after the date you determine it will last more than 1 year. 2010 tax amendment form 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. 2010 tax amendment form This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. 2010 tax amendment form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2010 tax amendment form Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. 2010 tax amendment form Example 1. 2010 tax amendment form You regularly work in a nearby town, and go directly from work to home. 2010 tax amendment form You also attend school every work night for 3 months to take a course that improves your job skills. 2010 tax amendment form Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. 2010 tax amendment form This is true regardless of the distance traveled. 2010 tax amendment form Example 2. 2010 tax amendment form Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. 2010 tax amendment form You can deduct your transportation expenses from your regular work site to school and then home. 2010 tax amendment form Example 3. 2010 tax amendment form Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. 2010 tax amendment form Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. 2010 tax amendment form Example 4. 2010 tax amendment form Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. 2010 tax amendment form Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. 2010 tax amendment form If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. 2010 tax amendment form 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. 2010 tax amendment form Using your car. 2010 tax amendment form    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. 2010 tax amendment form The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. 2010 tax amendment form 5 cents per mile. 2010 tax amendment form Whichever method you use, you can also deduct parking fees and tolls. 2010 tax amendment form See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. 2010 tax amendment form 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. 2010 tax amendment form Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. 2010 tax amendment form For more information, see chapter 1 of Publication 463. 2010 tax amendment form You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. 2010 tax amendment form Mainly personal travel. 2010 tax amendment form   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. 2010 tax amendment form You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. 2010 tax amendment form   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. 2010 tax amendment form An important factor is the comparison of time spent on personal activities with time spent on educational activities. 2010 tax amendment form 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. 2010 tax amendment form Example 1. 2010 tax amendment form John works in Newark, New Jersey. 2010 tax amendment form He traveled to Chicago to take a deductible 1-week course at the request of his employer. 2010 tax amendment form His main reason for going to Chicago was to take the course. 2010 tax amendment form While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. 2010 tax amendment form Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. 2010 tax amendment form He cannot deduct his transportation expenses of going to Pleasantville. 2010 tax amendment form He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. 2010 tax amendment form Example 2. 2010 tax amendment form Sue works in Boston. 2010 tax amendment form She went to a university in Michigan to take a course for work. 2010 tax amendment form The course is qualifying work-related education. 2010 tax amendment form She took one course, which is one-fourth of a full course load of study. 2010 tax amendment form She spent the rest of the time on personal activities. 2010 tax amendment form Her reasons for taking the course in Michigan were all personal. 2010 tax amendment form Sue's trip is mainly personal because three-fourths of her time is considered personal time. 2010 tax amendment form She cannot deduct the cost of her round-trip train ticket to Michigan. 2010 tax amendment form She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. 2010 tax amendment form Example 3. 2010 tax amendment form Dave works in Nashville and recently traveled to California to take a 2-week seminar. 2010 tax amendment form The seminar is qualifying work-related education. 2010 tax amendment form While there, he spent an extra 8 weeks on personal activities. 2010 tax amendment form The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. 2010 tax amendment form Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. 2010 tax amendment form He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. 2010 tax amendment form Cruises and conventions. 2010 tax amendment form   Certain cruises and conventions offer seminars or courses as part of their itinerary. 2010 tax amendment form Even if the seminars or courses are work related, your deduction for travel may be limited. 2010 tax amendment form This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. 2010 tax amendment form   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. 2010 tax amendment form 50% limit on meals. 2010 tax amendment form   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. 2010 tax amendment form If you were reimbursed for the meals, see How To Treat Reimbursements , later. 2010 tax amendment form   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. 2010 tax amendment form 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. 2010 tax amendment form Example. 2010 tax amendment form You are a French language teacher. 2010 tax amendment form While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. 2010 tax amendment form You chose your itinerary and most of your activities to improve your French language skills. 2010 tax amendment form You cannot deduct your travel expenses as education expenses. 2010 tax amendment form 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. 2010 tax amendment form No Double Benefit Allowed You cannot do either of the following. 2010 tax amendment form Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. 2010 tax amendment form Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. 2010 tax amendment form See Adjustments to Qualifying Work-Related Education Expenses, next. 2010 tax amendment form 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. 2010 tax amendment form You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. 2010 tax amendment form Tax-free educational assistance. 2010 tax amendment form   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). 2010 tax amendment form Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2010 tax amendment form Amounts that do not reduce qualifying work-related education expenses. 2010 tax amendment form   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. 2010 tax amendment form 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. 2010 tax amendment form How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. 2010 tax amendment form There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. 2010 tax amendment form You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. 2010 tax amendment form Note. 2010 tax amendment form The following rules about reimbursement arrangements also apply to expense allowances received from your employer. 2010 tax amendment form Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. 2010 tax amendment form Your expenses must have a business connection. 2010 tax amendment form This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. 2010 tax amendment form You must adequately account to your employer for your expenses within a reasonable period of time. 2010 tax amendment form You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. 2010 tax amendment form If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. 2010 tax amendment form If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. 2010 tax amendment form Accountable plan rules not met. 2010 tax amendment form   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. 2010 tax amendment form Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). 2010 tax amendment form Expenses equal reimbursement. 2010 tax amendment form   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. 2010 tax amendment form Because your expenses and reimbursements are equal, you do not have a deduction. 2010 tax amendment form Excess expenses. 2010 tax amendment form   If your expenses are more than your reimbursement, you can deduct your excess expenses. 2010 tax amendment form This is discussed later, under Deducting Business Expenses . 2010 tax amendment form Allocating your reimbursements for meals. 2010 tax amendment form   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. 2010 tax amendment form If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. 2010 tax amendment form Make the allocation as follows. 2010 tax amendment form Divide your meal expenses by your total expenses. 2010 tax amendment form Multiply your total reimbursement by the result from (1). 2010 tax amendment form This is the allocated reimbursement for your meal expenses. 2010 tax amendment form Subtract the amount figured in (2) from your total reimbursement. 2010 tax amendment form The difference is the allocated reimbursement for your other expenses of qualifying work-related education. 2010 tax amendment form Example. 2010 tax amendment form Your employer paid you an expense allowance of $2,000 under an accountable plan. 2010 tax amendment form The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. 2010 tax amendment form There was no indication of how much of the reimbursement was for each type of expense. 2010 tax amendment form Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). 2010 tax amendment form Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. 2010 tax amendment form   1. 2010 tax amendment form $425 meal expenses  $2,500 total expenses = . 2010 tax amendment form 17   2. 2010 tax amendment form $2,000 (reimbursement)×. 2010 tax amendment form 17     =$340 (allocated reimbursement for meal expenses)   3. 2010 tax amendment form $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). 2010 tax amendment form After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). 2010 tax amendment form Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. 2010 tax amendment form You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. 2010 tax amendment form This is discussed later under Deducting Business Expenses . 2010 tax amendment form An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. 2010 tax amendment form Reimbursements for nondeductible expenses. 2010 tax amendment form   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. 2010 tax amendment form You must include them in your income. 2010 tax amendment form For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. 2010 tax amendment form   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. 2010 tax amendment form Deducting Business Expenses Self-employed persons and employees report their business expenses differently. 2010 tax amendment form The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. 2010 tax amendment form Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). 2010 tax amendment form If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. 2010 tax amendment form See the instructions for the form you file for information on how to complete it. 2010 tax amendment form 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. 2010 tax amendment form If either (1) or (2) applies, you can deduct the total qualifying cost. 2010 tax amendment form If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. 2010 tax amendment form In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. 2010 tax amendment form (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2010 tax amendment form ) 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. 2010 tax amendment form Form 2106 or 2106-EZ. 2010 tax amendment form   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. 2010 tax amendment form Form not required. 2010 tax amendment form   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. 2010 tax amendment form   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. 2010 tax amendment form (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. 2010 tax amendment form ) Using Form 2106-EZ. 2010 tax amendment form   This form is shorter and easier to use than Form 2106. 2010 tax amendment form 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. 2010 tax amendment form   If you do not meet both of these requirements, use Form 2106. 2010 tax amendment form 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. 2010 tax amendment form Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. 2010 tax amendment form You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. 2010 tax amendment form You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . 2010 tax amendment form For more information on qualified performing artists, see chapter 6 of Publication 463. 2010 tax amendment form Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. 2010 tax amendment form They are not subject to the 2%-of-adjusted-gross-income limit. 2010 tax amendment form To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . 2010 tax amendment form For more information on impairment-related work expenses, see chapter 6 of Publication 463. 2010 tax amendment form Recordkeeping You must keep records as proof of any deduction claimed on your tax return. 2010 tax amendment form Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. 2010 tax amendment form If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. 2010 tax amendment form However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. 2010 tax amendment form Examples of records to keep. 2010 tax amendment form   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. 2010 tax amendment form You should keep adequate records or have sufficient evidence that will support your expenses. 2010 tax amendment form Estimates or approximations do not qualify as proof of an expense. 2010 tax amendment form Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. 2010 tax amendment form , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. 2010 tax amendment form Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. 2010 tax amendment form Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. 2010 tax amendment form Complete information about any scholarship or fellowship grants, including amounts you received during the year. 2010 tax amendment form Illustrated Example Victor Jones teaches math at a private high school in North Carolina. 2010 tax amendment form He was selected to attend a 3-week math seminar at a university in California. 2010 tax amendment form The seminar will improve his skills in his current job and is qualifying work-related education. 2010 tax amendment form He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. 2010 tax amendment form Victor will file Form 1040. 2010 tax amendment form His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. 2010 tax amendment form He shows his expenses for the seminar in Part I of the form. 2010 tax amendment form He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. 2010 tax amendment form He enters $400 on line 4 for his tuition and books. 2010 tax amendment form On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. 2010 tax amendment form He multiplies that amount by 50% and enters the result, $263, on line 5. 2010 tax amendment form On line 6, Victor totals the amounts from lines 3 through 5. 2010 tax amendment form He carries the total, $2,313, to Schedule A (Form 1040), line 21. 2010 tax amendment form Since he does not claim any vehicle expenses, Victor leaves Part II blank. 2010 tax amendment form His filled-in form is shown on the next page. 2010 tax amendment form This image is too large to be displayed in the current screen. 2010 tax amendment form Please click the link to view the image. 2010 tax amendment form Form 2106-EZ for V. 2010 tax amendment form Jones Prev  Up  Next   Home   More Online Publications