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2010 Tax Return Form

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2010 Tax Return Form

2010 tax return form 27. 2010 tax return form   Tax Benefits for Work-Related Education Table of Contents What's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. 2010 tax return form Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping What's New Standard mileage rate. 2010 tax return form  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013, through December 31, 2013, is 56½ cents per mile. 2010 tax return form For more information, see Transportation Expenses under What Expenses Can Be Deducted. 2010 tax return form Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. 2010 tax return form To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040) if you are an employee, File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education . 2010 tax return form If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. 2010 tax return form Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. 2010 tax return form See chapter 28. 2010 tax return form If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. 2010 tax return form Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits (see chapter 35). 2010 tax return form You may qualify for these other benefits even if you do not meet the requirements listed earlier. 2010 tax return form Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. 2010 tax return form Generally, you may claim any number of benefits as long as you use different expenses to figure each one. 2010 tax return form When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that give you the lowest tax liability. 2010 tax return form Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 970 Tax Benefits for Education Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Schedule A (Form 1040) Itemized Deductions Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. 2010 tax return form This is education that meets at least one of the following two tests. 2010 tax return form The education is required by your employer or the law to keep your present salary, status, or job. 2010 tax return form The required education must serve a bona fide business purpose of your employer. 2010 tax return form The education maintains or improves skills needed in your present work. 2010 tax return form However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. 2010 tax return form You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. 2010 tax return form Use Figure 27-A, later, as a quick check to see if your education qualifies. 2010 tax return form Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. 2010 tax return form This additional education is qualifying work-related education if all three of the following requirements are met. 2010 tax return form It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. 2010 tax return form When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. 2010 tax return form See Education To Maintain or Improve Skills , later. 2010 tax return form Example. 2010 tax return form You are a teacher who has satisfied the minimum requirements for teaching. 2010 tax return form Your employer requires you to take an additional college course each year to keep your teaching job. 2010 tax return form If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. 2010 tax return form Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. 2010 tax return form This could include refresher courses, courses on current developments, and academic or vocational courses. 2010 tax return form Example. 2010 tax return form You repair televisions, radios, and stereo systems for XYZ Store. 2010 tax return form To keep up with the latest changes, you take special courses in radio and stereo service. 2010 tax return form These courses maintain and improve skills required in your work. 2010 tax return form Maintaining skills vs. 2010 tax return form qualifying for new job. 2010 tax return form   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. 2010 tax return form Education during temporary absence. 2010 tax return form   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. 2010 tax return form Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. 2010 tax return form Example. 2010 tax return form You quit your biology research job to become a full-time biology graduate student for one year. 2010 tax return form If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. 2010 tax return form Education during indefinite absence. 2010 tax return form   If you stop work for more than a year, your absence from your job is considered indefinite. 2010 tax return form Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. 2010 tax return form Therefore, it is not qualifying work-related education. 2010 tax return form Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. 2010 tax return form The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. 2010 tax return form Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. 2010 tax return form This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. 2010 tax return form You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. 2010 tax return form Example 1. 2010 tax return form You are a full-time engineering student. 2010 tax return form Although you have not received your degree or certification, you work part-time as an engineer for a firm that will employ you as a full-time engineer after you finish college. 2010 tax return form Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. 2010 tax return form The education is not qualifying work-related education. 2010 tax return form Example 2. 2010 tax return form You are an accountant and you have met the minimum educational requirements of your employer. 2010 tax return form Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. 2010 tax return form These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. 2010 tax return form Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. 2010 tax return form The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. 2010 tax return form If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. 2010 tax return form The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. 2010 tax return form You generally will be considered a faculty member when one or more of the following occurs. 2010 tax return form You have tenure. 2010 tax return form Your years of service count toward obtaining tenure. 2010 tax return form You have a vote in faculty decisions. 2010 tax return form Your school makes contributions for you to a retirement plan other than social security or a similar program. 2010 tax return form Example 1. 2010 tax return form The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. 2010 tax return form In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. 2010 tax return form If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. 2010 tax return form However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. 2010 tax return form Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. 2010 tax return form If you have all the required education except the fifth year, you have met the minimum educational requirements. 2010 tax return form The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. 2010 tax return form Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. 2010 tax return form Figure 27-A. 2010 tax return form Does Your Work-Related Education Qualify?" Example 2. 2010 tax return form Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. 2010 tax return form The additional four education courses can be qualifying work-related education. 2010 tax return form Although you do not have all the required courses, you have already met the minimum educational requirements. 2010 tax return form Example 3. 2010 tax return form Assume the same facts as in Example 1 except that you are hired with only 3 years of college. 2010 tax return form The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. 2010 tax return form They are needed to meet the minimum educational requirements for employment as a teacher. 2010 tax return form Example 4. 2010 tax return form You have a bachelor's degree and you work as a temporary instructor at a university. 2010 tax return form At the same time, you take graduate courses toward an advanced degree. 2010 tax return form The rules of the university state that you can become a faculty member only if you get a graduate degree. 2010 tax return form Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. 2010 tax return form You have not met the minimum educational requirements to qualify you as a faculty member. 2010 tax return form The graduate courses are not qualifying work-related education. 2010 tax return form Certification in a new state. 2010 tax return form   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. 2010 tax return form This is true even if you must get additional education to be certified in another state. 2010 tax return form Any additional education you need is qualifying work-related education. 2010 tax return form You have already met the minimum requirements for teaching. 2010 tax return form Teaching in another state is not a new trade or business. 2010 tax return form Example. 2010 tax return form You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. 2010 tax return form You move to State B and are promptly hired as a teacher. 2010 tax return form You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. 2010 tax return form These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. 2010 tax return form Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. 2010 tax return form This is true even if you do not plan to enter that trade or business. 2010 tax return form If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. 2010 tax return form Example 1. 2010 tax return form You are an accountant. 2010 tax return form Your employer requires you to get a law degree at your own expense. 2010 tax return form You register at a law school for the regular curriculum that leads to a law degree. 2010 tax return form Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. 2010 tax return form Example 2. 2010 tax return form You are a general practitioner of medicine. 2010 tax return form You take a 2-week course to review developments in several specialized fields of medicine. 2010 tax return form The course does not qualify you for a new profession. 2010 tax return form It is qualifying work-related education because it maintains or improves skills required in your present profession. 2010 tax return form Example 3. 2010 tax return form While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. 2010 tax return form The program will lead to qualifying you to practice psychoanalysis. 2010 tax return form The psychoanalytic training does not qualify you for a new profession. 2010 tax return form It is qualifying work-related education because it maintains or improves skills required in your present profession. 2010 tax return form Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. 2010 tax return form They are part of a program of study that can qualify you for a new profession. 2010 tax return form Teaching and Related Duties All teaching and related duties are considered the same general kind of work. 2010 tax return form A change in duties in any of the following ways is not considered a change to a new business. 2010 tax return form Elementary school teacher to secondary school teacher. 2010 tax return form Teacher of one subject, such as biology, to teacher of another subject, such as art. 2010 tax return form Classroom teacher to guidance counselor. 2010 tax return form Classroom teacher to school administrator. 2010 tax return form What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education , you can generally deduct your education expenses as business expenses. 2010 tax return form If you are not self-employed, you can deduct business expenses only if you itemize your deductions. 2010 tax return form You cannot deduct expenses related to tax-exempt and excluded income. 2010 tax return form Deductible expenses. 2010 tax return form   The following education expenses can be deducted. 2010 tax return form Tuition, books, supplies, lab fees, and similar items. 2010 tax return form Certain transportation and travel costs. 2010 tax return form Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. 2010 tax return form Nondeductible expenses. 2010 tax return form   You cannot deduct personal or capital expenses. 2010 tax return form For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. 2010 tax return form This amount is a personal expense. 2010 tax return form Unclaimed reimbursement. 2010 tax return form   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. 2010 tax return form Example. 2010 tax return form Your employer agrees to pay your education expenses if you file a voucher showing your expenses. 2010 tax return form You do not file a voucher, and you do not get reimbursed. 2010 tax return form Because you did not file a voucher, you cannot deduct the expenses on your tax return. 2010 tax return form Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. 2010 tax return form If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. 2010 tax return form Temporary basis. 2010 tax return form   You go to school on a temporary basis if either of the following situations applies to you. 2010 tax return form Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. 2010 tax return form Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. 2010 tax return form Your attendance is temporary up to the date you determine it will last more than 1 year. 2010 tax return form Note. 2010 tax return form If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. 2010 tax return form Attendance not on a temporary basis. 2010 tax return form   You do not go to school on a temporary basis if either of the following situations apply to you. 2010 tax return form Your attendance at school is realistically expected to last more than 1 year. 2010 tax return form It does not matter how long you actually attend. 2010 tax return form Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. 2010 tax return form Your attendance is not temporary after the date you determine it will last more than 1 year. 2010 tax return form Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. 2010 tax return form This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. 2010 tax return form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2010 tax return form Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. 2010 tax return form Example 1. 2010 tax return form You regularly work in a nearby town, and go directly from work to home. 2010 tax return form You also attend school every work night for 3 months to take a course that improves your job skills. 2010 tax return form Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. 2010 tax return form This is true regardless of the distance traveled. 2010 tax return form Example 2. 2010 tax return form Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. 2010 tax return form You can deduct your transportation expenses from your regular work site to school and then home. 2010 tax return form Example 3. 2010 tax return form Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. 2010 tax return form Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. 2010 tax return form Example 4. 2010 tax return form Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. 2010 tax return form Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. 2010 tax return form If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. 2010 tax return form If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. 2010 tax return form Using your car. 2010 tax return form   If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. 2010 tax return form The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. 2010 tax return form Whichever method you use, you can also deduct parking fees and tolls. 2010 tax return form See chapter 26 for information on deducting your actual expenses of using a car. 2010 tax return form Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. 2010 tax return form Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. 2010 tax return form For more information, see chapter 26. 2010 tax return form You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. 2010 tax return form Mainly personal travel. 2010 tax return form   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. 2010 tax return form You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. 2010 tax return form   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. 2010 tax return form An important factor is the comparison of time spent on personal activities with time spent on educational activities. 2010 tax return form If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. 2010 tax return form Example 1. 2010 tax return form John works in Newark, New Jersey. 2010 tax return form He traveled to Chicago to take a deductible 1-week course at the request of his employer. 2010 tax return form His main reason for going to Chicago was to take the course. 2010 tax return form While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. 2010 tax return form Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. 2010 tax return form He cannot deduct his transportation expenses of going to Pleasantville. 2010 tax return form He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. 2010 tax return form Example 2. 2010 tax return form Sue works in Boston. 2010 tax return form She went to a university in Michigan to take a course for work. 2010 tax return form The course is qualifying work-related education. 2010 tax return form She took one course, which is one-fourth of a full course load of study. 2010 tax return form She spent the rest of the time on personal activities. 2010 tax return form Her reasons for taking the course in Michigan were all personal. 2010 tax return form Sue's trip is mainly personal because three-fourths of her time is considered personal time. 2010 tax return form She cannot deduct the cost of her round-trip train ticket to Michigan. 2010 tax return form She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. 2010 tax return form Example 3. 2010 tax return form Dave works in Nashville and recently traveled to California to take a 2-week seminar. 2010 tax return form The seminar is qualifying work-related education. 2010 tax return form While there, he spent an extra 8 weeks on personal activities. 2010 tax return form The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. 2010 tax return form Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. 2010 tax return form He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. 2010 tax return form Cruises and conventions. 2010 tax return form   Certain cruises and conventions offer seminars or courses as part of their itinerary. 2010 tax return form Even if the seminars or courses are work-related, your deduction for travel may be limited. 2010 tax return form This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. 2010 tax return form   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. 2010 tax return form 50% limit on meals. 2010 tax return form   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. 2010 tax return form You cannot have been reimbursed for the meals. 2010 tax return form   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. 2010 tax return form Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. 2010 tax return form Example. 2010 tax return form You are a French language teacher. 2010 tax return form While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. 2010 tax return form You chose your itinerary and most of your activities to improve your French language skills. 2010 tax return form You cannot deduct your travel expenses as education expenses. 2010 tax return form This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. 2010 tax return form No Double Benefit Allowed You cannot do either of the following. 2010 tax return form Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, the tuition and fees deduction (see chapter 35). 2010 tax return form Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. 2010 tax return form See Adjustments to Qualifying Work-Related Education Expenses , next. 2010 tax return form Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. 2010 tax return form You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. 2010 tax return form For more information, see chapter 12 of Publication 970. 2010 tax return form Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see chapter 1 of Publication 970), The tax-free part of Pell grants (see chapter 1 of Publication 970), The tax-free part of employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received for education assistance. 2010 tax return form Amounts that do not reduce qualifying work-related education expenses. 2010 tax return form   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. 2010 tax return form   Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. 2010 tax return form Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. 2010 tax return form There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. 2010 tax return form You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. 2010 tax return form For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. 2010 tax return form Deducting Business Expenses Self-employed persons and employees report business expenses differently. 2010 tax return form The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. 2010 tax return form Self-Employed Persons If you are self-employed, report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C, C-EZ, or F). 2010 tax return form If your educational expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. 2010 tax return form See the instructions for the form you file for information on how to complete it. 2010 tax return form Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. 2010 tax return form If either (1) or (2) applies, you can deduct the total qualifying cost. 2010 tax return form If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. 2010 tax return form In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21. 2010 tax return form (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2010 tax return form ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. 2010 tax return form See chapter 28. 2010 tax return form Form 2106 or 2106-EZ. 2010 tax return form   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. 2010 tax return form Form not required. 2010 tax return form   Do not complete either Form 2106 or Form 2106-EZ if: If amounts included in box 1 of your Form W-2, are not considered reimbursements, and You are not claiming travel, transportation, meal, or entertainment expenses. 2010 tax return form   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. 2010 tax return form (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2010 tax return form ) Using Form 2106-EZ. 2010 tax return form   This form is shorter and easier to use than Form 2106. 2010 tax return form Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. 2010 tax return form   If you do not meet both of these requirements, use Form 2106. 2010 tax return form Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. 2010 tax return form Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. 2010 tax return form You do not have to itemize your deductions on Schedule A (Form 1040), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. 2010 tax return form You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . 2010 tax return form For more information on qualified performing artists, see chapter 6 of Publication 463. 2010 tax return form Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28. 2010 tax return form They are not subject to the 2%-of-adjusted-gross-income limit. 2010 tax return form To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . 2010 tax return form For more information on impairment-related work expenses, see chapter 6 of Publication 463. 2010 tax return form Recordkeeping You must keep records as proof of any deduction claimed on your tax return. 2010 tax return form Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. 2010 tax return form For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. 2010 tax return form Prev  Up  Next   Home   More Online Publications
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The 2010 Tax Return Form

2010 tax return form Index A Adopted child, Adopted child. 2010 tax return form Adoption taxpayer identification number (ATIN), Married child. 2010 tax return form Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. 2010 tax return form , Military personnel stationed outside the United States. 2010 tax return form , Temporary absences. 2010 tax return form , Joint Return Test, Military personnel stationed outside the United States. 2010 tax return form , Nontaxable combat pay. 2010 tax return form Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. 2010 tax return form Basic Allowance for Subsistence (BAS), Nontaxable military pay. 2010 tax return form C Child Adopted child, Adopted child. 2010 tax return form Birth or death of, Birth or death of child. 2010 tax return form Foster child, Relationship Test, Foster child. 2010 tax return form , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. 2010 tax return form Married child, Married child. 2010 tax return form Child support, Income That Is Not Earned Income Clergy, Clergy. 2010 tax return form Combat zone pay, Nontaxable combat pay. 2010 tax return form Community property, Community property. 2010 tax return form , Community property. 2010 tax return form D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). 2010 tax return form Domestic partner, Nevada, Washington, and California domestic partners. 2010 tax return form E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. 2010 tax return form , Military personnel stationed outside the United States. 2010 tax return form F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). 2010 tax return form , No SSN. 2010 tax return form , Form 1040. 2010 tax return form 1040A, Adjusted gross income (AGI). 2010 tax return form , No SSN. 2010 tax return form , Form 1040A. 2010 tax return form 1040EZ, Adjusted gross income (AGI). 2010 tax return form , No SSN. 2010 tax return form , Form 1040EZ. 2010 tax return form 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. 2010 tax return form 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. 2010 tax return form , Approved Form 4361 or Form 4029, Form 4029. 2010 tax return form 4361, Minister's housing. 2010 tax return form , Approved Form 4361 or Form 4029, Form 4361. 2010 tax return form 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. 2010 tax return form 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. 2010 tax return form , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. 2010 tax return form , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. 2010 tax return form H Head of household, Community property. 2010 tax return form , Spouse did not live with you. 2010 tax return form , Community property. 2010 tax return form , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). 2010 tax return form Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. 2010 tax return form , Homeless shelter. 2010 tax return form I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. 2010 tax return form , Married child. 2010 tax return form Inmate, Earnings while an inmate. 2010 tax return form , Figuring earned income. 2010 tax return form Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. 2010 tax return form M Married child, Married child. 2010 tax return form Married filing a joint return, Rule 4—You Must Be a U. 2010 tax return form S. 2010 tax return form Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. 2010 tax return form Military Combat pay, Nontaxable military pay. 2010 tax return form Nontaxable pay, Nontaxable military pay. 2010 tax return form Outside U. 2010 tax return form S. 2010 tax return form , Military personnel stationed outside the United States. 2010 tax return form Minister, Net earnings from self-employment. 2010 tax return form , Minister's housing. 2010 tax return form , Church employees. 2010 tax return form N Net earnings, self-employment, Net earnings from self-employment. 2010 tax return form Nonresident alien, Rule 4—You Must Be a U. 2010 tax return form S. 2010 tax return form Citizen or Resident Alien All Year, Step 1. 2010 tax return form O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. 2010 tax return form , Examples. 2010 tax return form , Special rule for divorced or separated parents (or parents who live apart). 2010 tax return form Passive activity, Worksheet 1. 2010 tax return form Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. 2010 tax return form Prisoner, Figuring earned income. 2010 tax return form Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. 2010 tax return form Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. 2010 tax return form Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. 2010 tax return form , Earned Income Schedules: C, EIC Worksheet A. 2010 tax return form , EIC Worksheet B. 2010 tax return form C-EZ, EIC Worksheet A. 2010 tax return form , EIC Worksheet B. 2010 tax return form EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. 2010 tax return form , Figuring earned income. 2010 tax return form , Nontaxable combat pay. 2010 tax return form , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. 2010 tax return form , Schedule EIC SE, Figuring earned income. 2010 tax return form , Clergy. 2010 tax return form , Church employees. 2010 tax return form , EIC Worksheet A. 2010 tax return form , EIC Worksheet B. 2010 tax return form , Net earnings from self-employment $400 or more. 2010 tax return form , When to use the optional methods of figuring net earnings. 2010 tax return form , When both spouses have self-employment income. 2010 tax return form School, School defined. 2010 tax return form Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. 2010 tax return form , EIC Worksheet B. 2010 tax return form Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. 2010 tax return form Separated parents, special rule, Married child. 2010 tax return form Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. 2010 tax return form , No SSN. 2010 tax return form , Getting an SSN. 2010 tax return form , Married child. 2010 tax return form , Exception for math or clerical errors. 2010 tax return form Statutory employee, Statutory employee. 2010 tax return form , Figuring earned income. 2010 tax return form , EIC Worksheet A. 2010 tax return form , Statutory employees. 2010 tax return form Strike benefits, Strike benefits. 2010 tax return form Student, Student defined. 2010 tax return form T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. 2010 tax return form Individual taxpayer identification number (ITIN), Other taxpayer identification number. 2010 tax return form Social security number (SSN), Other taxpayer identification number. 2010 tax return form Tiebreaker rules, Tiebreaker rules. 2010 tax return form Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. 2010 tax return form , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. 2010 tax return form V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. 2010 tax return form , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. 2010 tax return form Worksheet 1, Worksheet 1. 2010 tax return form Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. 2010 tax return form Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications