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2010 Tax Preparation Software

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2010 Tax Preparation Software

2010 tax preparation software 1. 2010 tax preparation software   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. 2010 tax preparation software Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. 2010 tax preparation software S. 2010 tax preparation software Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. 2010 tax preparation software S. 2010 tax preparation software Individual Income Tax Return 2350 Application for Extension of Time To File U. 2010 tax preparation software S. 2010 tax preparation software Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. 2010 tax preparation software S. 2010 tax preparation software Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. 2010 tax preparation software Filing Requirements If you are a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. 2010 tax preparation software Your income, filing status, and age generally determine whether you must file an income tax return. 2010 tax preparation software Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. 2010 tax preparation software Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. 2010 tax preparation software Gross income. 2010 tax preparation software   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2010 tax preparation software   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. 2010 tax preparation software If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. 2010 tax preparation software Self-employed individuals. 2010 tax preparation software   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. 2010 tax preparation software Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. 2010 tax preparation software 65 or older. 2010 tax preparation software   You are considered to be age 65 on the day before your 65th birthday. 2010 tax preparation software For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 2010 tax preparation software Residents of U. 2010 tax preparation software S. 2010 tax preparation software possessions. 2010 tax preparation software   If you are (or were) a bona fide resident of a U. 2010 tax preparation software S. 2010 tax preparation software possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. 2010 tax preparation software S. 2010 tax preparation software Possession. 2010 tax preparation software See the instructions for the form for more information. 2010 tax preparation software When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. 2010 tax preparation software If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. 2010 tax preparation software In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. 2010 tax preparation software When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 2010 tax preparation software — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 2010 tax preparation software A tax return delivered by the U. 2010 tax preparation software S. 2010 tax preparation software mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. 2010 tax preparation software See your Form 1040 or Form 1040A instructions for a list of designated delivery services. 2010 tax preparation software Foreign wire transfers. 2010 tax preparation software   If you have a U. 2010 tax preparation software S. 2010 tax preparation software bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). 2010 tax preparation software If you do not have a U. 2010 tax preparation software S. 2010 tax preparation software bank account, ask if your financial institution has a U. 2010 tax preparation software S. 2010 tax preparation software affiliate that can help you make same-day wire transfers. 2010 tax preparation software   For more information, visit www. 2010 tax preparation software eftps. 2010 tax preparation software gov. 2010 tax preparation software Extensions You can get an extension of time to file your return. 2010 tax preparation software In some circumstances, you also can get an extension of time to file and pay any tax due. 2010 tax preparation software However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. 2010 tax preparation software This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. 2010 tax preparation software If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. 2010 tax preparation software Automatic 2-month extension. 2010 tax preparation software   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. 2010 tax preparation software   If you use a calendar year, the regular due date of your return is April 15. 2010 tax preparation software Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. 2010 tax preparation software Married taxpayers. 2010 tax preparation software   If you file a joint return, either you or your spouse can qualify for the automatic extension. 2010 tax preparation software If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. 2010 tax preparation software How to get the extension. 2010 tax preparation software   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. 2010 tax preparation software Automatic 6-month extension. 2010 tax preparation software   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). 2010 tax preparation software To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). 2010 tax preparation software For more information about filing electronically, see E-file options , later. 2010 tax preparation software   The form must show your properly estimated tax liability based on the information available to you. 2010 tax preparation software    You may not be eligible. 2010 tax preparation software You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. 2010 tax preparation software E-file options. 2010 tax preparation software    You can use e-file to get an extension of time to file. 2010 tax preparation software You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. 2010 tax preparation software   First, complete Form 4868 to use as a worksheet. 2010 tax preparation software If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 2010 tax preparation software    Then, do one of the following. 2010 tax preparation software E-file Form 4868. 2010 tax preparation software You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 2010 tax preparation software You will need to provide certain information from your tax return for 2012. 2010 tax preparation software If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. 2010 tax preparation software If you e-file Form 4868, do not also send a paper Form 4868. 2010 tax preparation software E-file and pay by credit or debit card. 2010 tax preparation software You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. 2010 tax preparation software You can do this by phone or over the Internet. 2010 tax preparation software If you do this, you do not file Form 4868. 2010 tax preparation software For more information, see the instructions for your tax return. 2010 tax preparation software When to file. 2010 tax preparation software   Generally, you must request the 6-month extension by the regular due date of your return. 2010 tax preparation software Previous 2-month extension. 2010 tax preparation software   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. 2010 tax preparation software The 2-month period and the 6-month period start at the same time. 2010 tax preparation software You have to request the additional 4 months by the new due date allowed by the 2-month extension. 2010 tax preparation software   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. 2010 tax preparation software You must make an accurate estimate of your tax based on the information available to you. 2010 tax preparation software If you find you cannot pay the full amount due with Form 4868, you can still get the extension. 2010 tax preparation software You will owe interest on the unpaid amount from the original due date of the return. 2010 tax preparation software   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. 2010 tax preparation software Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. 2010 tax preparation software In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). 2010 tax preparation software Additional extension of time for taxpayers out of the country. 2010 tax preparation software   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2010 tax preparation software   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. 2010 tax preparation software Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. 2010 tax preparation software   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. 2010 tax preparation software Extension of time to meet tests. 2010 tax preparation software   You generally cannot get an extension of more than 6 months. 2010 tax preparation software However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. 2010 tax preparation software   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. 2010 tax preparation software The tests, the exclusions, and the deduction are explained in chapter 4. 2010 tax preparation software   You should request an extension if all three of the following apply. 2010 tax preparation software You are a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident alien. 2010 tax preparation software You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. 2010 tax preparation software Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. 2010 tax preparation software   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. 2010 tax preparation software However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. 2010 tax preparation software How to get an extension. 2010 tax preparation software   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. 2010 tax preparation software Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. 2010 tax preparation software What if tests are not met. 2010 tax preparation software   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). 2010 tax preparation software    You should make any request for an extension early, so that if it is denied you still can file your return on time. 2010 tax preparation software Otherwise, if you file late and additional tax is due, you may be subject to a penalty. 2010 tax preparation software Return filed before test is met. 2010 tax preparation software   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. 2010 tax preparation software S. 2010 tax preparation software and foreign sources and pay the tax on that income. 2010 tax preparation software If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. 2010 tax preparation software Foreign Currency You must express the amounts you report on your U. 2010 tax preparation software S. 2010 tax preparation software tax return in U. 2010 tax preparation software S. 2010 tax preparation software dollars. 2010 tax preparation software If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. 2010 tax preparation software S. 2010 tax preparation software dollars. 2010 tax preparation software How you do this depends on your functional currency. 2010 tax preparation software Your functional currency generally is the U. 2010 tax preparation software S. 2010 tax preparation software dollar unless you are required to use the currency of a foreign country. 2010 tax preparation software You must make all federal income tax determinations in your functional currency. 2010 tax preparation software The U. 2010 tax preparation software S. 2010 tax preparation software dollar is the functional currency for all taxpayers except some qualified business units (QBUs). 2010 tax preparation software A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. 2010 tax preparation software Even if you have a QBU, your functional currency is the dollar if any of the following apply. 2010 tax preparation software You conduct the business in U. 2010 tax preparation software S. 2010 tax preparation software dollars. 2010 tax preparation software The principal place of business is located in the United States. 2010 tax preparation software You choose to or are required to use the U. 2010 tax preparation software S. 2010 tax preparation software dollar as your functional currency. 2010 tax preparation software The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. 2010 tax preparation software Make all income tax determinations in your functional currency. 2010 tax preparation software If your functional currency is the U. 2010 tax preparation software S. 2010 tax preparation software dollar, you must immediately translate into U. 2010 tax preparation software S. 2010 tax preparation software dollars all items of income, expense, etc. 2010 tax preparation software (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 2010 tax preparation software Use the exchange rate prevailing when you receive, pay, or accrue the item. 2010 tax preparation software If there is more than one exchange rate, use the one that most properly reflects your income. 2010 tax preparation software You can generally get exchange rates from banks and U. 2010 tax preparation software S. 2010 tax preparation software Embassies. 2010 tax preparation software If your functional currency is not the U. 2010 tax preparation software S. 2010 tax preparation software dollar, make all income tax determinations in your functional currency. 2010 tax preparation software At the end of the year, translate the results, such as income or loss, into U. 2010 tax preparation software S. 2010 tax preparation software dollars to report on your income tax return. 2010 tax preparation software Blocked Income You generally must report your foreign income in terms of U. 2010 tax preparation software S. 2010 tax preparation software dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. 2010 tax preparation software S. 2010 tax preparation software dollars. 2010 tax preparation software If, because of restrictions in a foreign country, your income is not readily convertible into U. 2010 tax preparation software S. 2010 tax preparation software dollars or into other money or property that is readily convertible into U. 2010 tax preparation software S. 2010 tax preparation software dollars, your income is “blocked” or “deferrable” income. 2010 tax preparation software You can report this income in one of two ways: Report the income and pay your federal income tax with U. 2010 tax preparation software S. 2010 tax preparation software dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. 2010 tax preparation software If you choose to postpone the reporting of the income, you must file an information return with your tax return. 2010 tax preparation software For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. 2010 tax preparation software Rul. 2010 tax preparation software 74-351. 2010 tax preparation software ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. 2010 tax preparation software You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. 2010 tax preparation software You must report your income on your information return using the foreign currency in which you received that income. 2010 tax preparation software If you have blocked income from more than one foreign country, include a separate information return for each country. 2010 tax preparation software Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. 2010 tax preparation software S. 2010 tax preparation software dollars or into other money or property that is convertible into U. 2010 tax preparation software S. 2010 tax preparation software currency. 2010 tax preparation software Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. 2010 tax preparation software If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. 2010 tax preparation software If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. 2010 tax preparation software If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. 2010 tax preparation software To apply for permission, file Form 3115, Application for Change in Accounting Method. 2010 tax preparation software You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. 2010 tax preparation software See the instructions for Form 3115 for information on changing your accounting method. 2010 tax preparation software Fulbright Grant All income must be reported in U. 2010 tax preparation software S. 2010 tax preparation software dollars. 2010 tax preparation software In most cases, the tax also must be paid in U. 2010 tax preparation software S. 2010 tax preparation software dollars. 2010 tax preparation software If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. 2010 tax preparation software S. 2010 tax preparation software tax that is based on the blocked income. 2010 tax preparation software Paying U. 2010 tax preparation software S. 2010 tax preparation software tax in foreign currency. 2010 tax preparation software   To qualify for this method of payment, you must prepare a statement that shows the following information. 2010 tax preparation software You were a Fulbright grantee and were paid in nonconvertible foreign currency. 2010 tax preparation software The total grant you received during the year and the amount you received in nonconvertible foreign currency. 2010 tax preparation software At least 70% of the grant was paid in nonconvertible foreign currency. 2010 tax preparation software The statement must be certified by the U. 2010 tax preparation software S. 2010 tax preparation software educational foundation or commission paying the grant or other person having control of grant payments to you. 2010 tax preparation software   You should prepare at least two copies of this statement. 2010 tax preparation software Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. 2010 tax preparation software Figuring actual tax. 2010 tax preparation software   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. 2010 tax preparation software If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. 2010 tax preparation software   Adjusted gross income that is blocked income × Total U. 2010 tax preparation software S. 2010 tax preparation software tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. 2010 tax preparation software A copy of the certified statement discussed earlier. 2010 tax preparation software A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. 2010 tax preparation software S. 2010 tax preparation software dollars. 2010 tax preparation software The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. 2010 tax preparation software Figuring estimated tax on nonconvertible foreign currency. 2010 tax preparation software   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. 2010 tax preparation software   Adjusted gross income that is blocked income × Total estimated U. 2010 tax preparation software S. 2010 tax preparation software tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. 2010 tax preparation software Deposit of foreign currency with disbursing officer. 2010 tax preparation software   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. 2010 tax preparation software Estimated tax installments. 2010 tax preparation software   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. 2010 tax preparation software See Estimated Tax , later. 2010 tax preparation software Deposit receipt. 2010 tax preparation software   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. 2010 tax preparation software The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. 2010 tax preparation software S. 2010 tax preparation software dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. 2010 tax preparation software Keep the copy for your records. 2010 tax preparation software Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. 2010 tax preparation software IRS e-file offers accurate, safe, and fast alternatives to filing on paper. 2010 tax preparation software IRS computers quickly and automatically check for errors or other missing information. 2010 tax preparation software Even returns with a foreign address can be e-filed! How to e-file. 2010 tax preparation software   There are three ways you can e-file. 2010 tax preparation software Use your personal computer. 2010 tax preparation software Use a volunteer. 2010 tax preparation software Many programs offering free tax help can e-file your return. 2010 tax preparation software Use a tax professional. 2010 tax preparation software Most tax professionals can e-file your return. 2010 tax preparation software These methods are explained in detail in the instructions for your tax return. 2010 tax preparation software Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. 2010 tax preparation software You claim the foreign earned income exclusion. 2010 tax preparation software You claim the foreign housing exclusion or deduction. 2010 tax preparation software You live in a foreign country. 2010 tax preparation software Instead, use one of the following special addresses. 2010 tax preparation software If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. 2010 tax preparation software O. 2010 tax preparation software Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. 2010 tax preparation software However, you should not file with the addresses listed above if you are a bona fide resident of the U. 2010 tax preparation software S. 2010 tax preparation software Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. 2010 tax preparation software Resident of U. 2010 tax preparation software S. 2010 tax preparation software Virgin Islands (USVI). 2010 tax preparation software   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. 2010 tax preparation software S. 2010 tax preparation software return. 2010 tax preparation software However, you must file a return with the USVI. 2010 tax preparation software    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 2010 tax preparation software Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. 2010 tax preparation software   If you are a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. 2010 tax preparation software File the original return with the United States and file a signed copy of the U. 2010 tax preparation software S. 2010 tax preparation software return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. 2010 tax preparation software   You must complete Form 8689, Allocation of Individual Income Tax to the U. 2010 tax preparation software S. 2010 tax preparation software Virgin Islands, and attach a copy to both your U. 2010 tax preparation software S. 2010 tax preparation software return and your USVI return. 2010 tax preparation software You should file your U. 2010 tax preparation software S. 2010 tax preparation software return with the address listed under Where To File. 2010 tax preparation software   See Publication 570, Tax Guide for Individuals With Income From U. 2010 tax preparation software S. 2010 tax preparation software Possessions, for information about filing Virgin Islands returns. 2010 tax preparation software Resident of Guam. 2010 tax preparation software   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. 2010 tax preparation software    Send your return to the:     Department of Revenue and Taxation Government of Guam P. 2010 tax preparation software O. 2010 tax preparation software Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. 2010 tax preparation software Send your return to the address listed under Where To File. 2010 tax preparation software   See Publication 570 for information about filing Guam returns. 2010 tax preparation software Resident of the Commonwealth of the Northern Mariana Islands. 2010 tax preparation software   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. 2010 tax preparation software    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2010 tax preparation software O. 2010 tax preparation software Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. 2010 tax preparation software Send your return to the address listed under Where To File. 2010 tax preparation software   See Publication 570 for information about filing Northern Mariana Islands returns. 2010 tax preparation software Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 2010 tax preparation software S. 2010 tax preparation software citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. 2010 tax preparation software S. 2010 tax preparation software resident. 2010 tax preparation software This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. 2010 tax preparation software If you make this choice, the following two rules apply. 2010 tax preparation software You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. 2010 tax preparation software You must file a joint income tax return for the year you make the choice. 2010 tax preparation software This means that neither of you can claim under any tax treaty not to be a U. 2010 tax preparation software S. 2010 tax preparation software resident for a tax year for which the choice is in effect. 2010 tax preparation software You can file joint or separate returns in years after the year in which you make the choice. 2010 tax preparation software Example 1. 2010 tax preparation software Pat Smith, a U. 2010 tax preparation software S. 2010 tax preparation software citizen, is married to Norman, a nonresident alien. 2010 tax preparation software Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 2010 tax preparation software Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. 2010 tax preparation software Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 2010 tax preparation software Example 2. 2010 tax preparation software When Bob and Sharon Williams got married, both were nonresident aliens. 2010 tax preparation software In June of last year, Bob became a resident alien and remained a resident for the rest of the year. 2010 tax preparation software Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. 2010 tax preparation software Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. 2010 tax preparation software Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. 2010 tax preparation software If you do not choose to treat your nonresident alien spouse as a U. 2010 tax preparation software S. 2010 tax preparation software resident, you may be able to use head of household filing status. 2010 tax preparation software To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. 2010 tax preparation software For more information, see Publication 501. 2010 tax preparation software Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. 2010 tax preparation software S. 2010 tax preparation software resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). 2010 tax preparation software To get an SSN for a nonresident alien spouse, apply at an office of the U. 2010 tax preparation software S. 2010 tax preparation software Social Security Administration (SSA) or U. 2010 tax preparation software S. 2010 tax preparation software consulate. 2010 tax preparation software You must complete Form SS-5, Application for a Social Security Card, available at www. 2010 tax preparation software socialsecurity. 2010 tax preparation software gov or by calling 1-800-772-1213. 2010 tax preparation software You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. 2010 tax preparation software If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. 2010 tax preparation software How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 2010 tax preparation software It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident alien on the last day of your tax year and that you choose to be treated as U. 2010 tax preparation software S. 2010 tax preparation software residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. 2010 tax preparation software (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 2010 tax preparation software ) You generally make this choice when you file your joint return. 2010 tax preparation software However, you also can make the choice by filing a joint amended return on Form 1040X. 2010 tax preparation software Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. 2010 tax preparation software If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. 2010 tax preparation software You generally must file the amended joint return within 3 years from the date you filed your original U. 2010 tax preparation software S. 2010 tax preparation software income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2010 tax preparation software Table 1–1. 2010 tax preparation software Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. 2010 tax preparation software   • The revocation must be made by the due date for filing the tax return for that tax year. 2010 tax preparation software   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 2010 tax preparation software The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. 2010 tax preparation software     • The name and address of any person who is revoking the choice for a deceased spouse. 2010 tax preparation software     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 2010 tax preparation software   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. 2010 tax preparation software Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. 2010 tax preparation software   • If the surviving spouse is a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 2010 tax preparation software   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 2010 tax preparation software Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. 2010 tax preparation software Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 2010 tax preparation software Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident alien at any time during the later tax year. 2010 tax preparation software Example. 2010 tax preparation software Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 2010 tax preparation software They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. 2010 tax preparation software On January 10, 2012, Dick became a nonresident alien. 2010 tax preparation software Judy had remained a nonresident alien. 2010 tax preparation software Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. 2010 tax preparation software Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. 2010 tax preparation software For 2013, both are treated as nonresident aliens. 2010 tax preparation software If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. 2010 tax preparation software Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. 2010 tax preparation software If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. 2010 tax preparation software Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. 2010 tax preparation software S. 2010 tax preparation software citizen or resident abroad as for a taxpayer in the United States. 2010 tax preparation software For current instructions on making estimated tax payments, see Form 1040-ES. 2010 tax preparation software If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 2010 tax preparation software Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. 2010 tax preparation software (The return must cover all 12 months. 2010 tax preparation software ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). 2010 tax preparation software See Publication 505 for more information. 2010 tax preparation software The first installment of estimated tax is due on April 15, 2014. 2010 tax preparation software Foreign earned income exclusion. 2010 tax preparation software   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. 2010 tax preparation software In addition, you can reduce your income by your estimated foreign housing deduction. 2010 tax preparation software However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. 2010 tax preparation software If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. 2010 tax preparation software   For more information about figuring your estimated tax, see Publication 505. 2010 tax preparation software Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. 2010 tax preparation software 1). 2010 tax preparation software   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. 2010 tax preparation software 1. 2010 tax preparation software Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). 2010 tax preparation software See the filing instructions at www. 2010 tax preparation software bsaefiling. 2010 tax preparation software fincen. 2010 tax preparation software treas. 2010 tax preparation software gov/main. 2010 tax preparation software html. 2010 tax preparation software   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. 2010 tax preparation software You do not need to file the report if the assets are with a U. 2010 tax preparation software S. 2010 tax preparation software military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. 2010 tax preparation software   More information about the filing of Form 114 can be found in the instructions for the form. 2010 tax preparation software FinCEN Form 105. 2010 tax preparation software   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. 2010 tax preparation software Certain recipients of currency or monetary instruments also must file Form 105. 2010 tax preparation software   More information about the filing of Form 105 can be found in the instructions on the back of the form. 2010 tax preparation software Form 8938. 2010 tax preparation software   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). 2010 tax preparation software The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 2010 tax preparation software Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 2010 tax preparation software S. 2010 tax preparation software person. 2010 tax preparation software   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 2010 tax preparation software   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 2010 tax preparation software Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Statistics by Form

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Find your specific topic by using these selected IRS form numbers and titles.


 

Form Number  

   Form Title

706

United States Estate (and Generation-Skipping Transfer) Tax Return 

706NA

United States Estate (and Generation-Skipping Transfer) Tax Return: Estate of Nonresident Not a Citizen of the United States

709

United States Gift (and Generation-Skipping Transfer) Tax Return

720

Quarterly Federal Excise Tax Return

940

Employer's Annual Federal Unemployment (FUTA) Tax Return

990

Return of Organization Exempt from Income Tax

990-PF

Return of Private Foundation

990-T

Exempt Organization Business Income Tax Return

1040

U.S. Individual Income Tax Return

1040, Schedule C

U.S. Individual Income Tax Return: Profit or Loss from Business

1040, Schedule F

U.S. Individual Income Tax Return: Profit or Loss from Farming

1041

U.S. Income Tax Return for Estates and Trusts

1042-S

Foreign Person's U.S. Source Income Subject to Withholding

1065

U.S. Partnership Return of Income

1116

Foreign Tax Credit: Individuals

1118

Foreign Tax Credit: Corporations

1120

U.S. Corporation Income Tax Return

1120-F

U.S. Income Tax Return of a Foreign Corporation

1120-FSC

U.S. Income Tax Return of a Foreign Sales Corporation

1120S

U.S. Income Tax Return for an S Corporation

2555

Foreign Earned Income: U.S. Citizens

3520

Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

5227

Split-Interest Trust Information Return

5471

Information Return of U.S. Person with Respect to Certain Foreign Corporations

5472

Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

5500

Annual Return / Report of Employee Benefits Plan

5713

International Boycott Report

5735

Possessions Corporation Tax Credit under Sections 936 and 30A

8038

Information Return for Tax-Exempt Private Activity Bond Issues

8805

Foreign Partner's Information Statement of Section 1446 Withholding Tax

  


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Page Last Reviewed or Updated: 29-Jan-2014

The 2010 Tax Preparation Software

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