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Amended State Tax Form

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Amended State Tax Form

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

Amended state tax form Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Amended state tax form Ordering forms and publications. Amended state tax form Tax questions. Amended state tax form All material in this publication may be reprinted freely. Amended state tax form A citation to Your Federal Income Tax (2013) would be appropriate. Amended state tax form The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Amended state tax form However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Amended state tax form This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Amended state tax form Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Amended state tax form All taxpayers have important rights when working with the IRS. Amended state tax form These rights are described in Your Rights as a Taxpayer in the back of this publication. Amended state tax form What's New This section summarizes important tax changes that took effect in 2013. Amended state tax form Most of these changes are discussed in more detail throughout this publication. Amended state tax form Future developments. Amended state tax form  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Amended state tax form irs. Amended state tax form gov/pub17. Amended state tax form Additional Medicare Tax. Amended state tax form  Beginning in 2013, a 0. Amended state tax form 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Amended state tax form See Form 8959 and its instructions. Amended state tax form Net Investment Income Tax. Amended state tax form  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Amended state tax form The NIIT is 3. Amended state tax form 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Amended state tax form See Form 8960 and its instructions. Amended state tax form Change in tax rates. Amended state tax form  The highest tax rate is 39. Amended state tax form 6%. Amended state tax form For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Amended state tax form Tax rate on net capital gain and qualified dividends. Amended state tax form  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Amended state tax form See chapter 16. Amended state tax form Medical and dental expenses. Amended state tax form  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Amended state tax form 5% if either you or your spouse is age 65 or older). Amended state tax form See chapter 21. Amended state tax form Personal exemption amount increased for certain taxpayers. Amended state tax form  Your personal exemption is increased to $3,900. Amended state tax form But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Amended state tax form See chapter 3. Amended state tax form Limit on itemized deductions. Amended state tax form  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Amended state tax form See chapter 29. Amended state tax form Same-sex marriages. Amended state tax form  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Amended state tax form See chapter 2. Amended state tax form If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Amended state tax form For details on filing amended returns, see chapter 1. Amended state tax form Health flexible spending arrangements (FSAs). Amended state tax form  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Amended state tax form See chapter 5. Amended state tax form Expiring credits. Amended state tax form  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Amended state tax form You cannot claim either one on your 2013 return. Amended state tax form See chapter 37. Amended state tax form Ponzi-type investment schemes. Amended state tax form  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Amended state tax form See chapter 25. Amended state tax form Home office deduction simplified method. Amended state tax form  If you can take a home office deduction, you may be able to use a simplified method to figure it. Amended state tax form See Publication 587. Amended state tax form Standard mileage rates. Amended state tax form  The 2013 rate for business use of your car is increased to 56½ cents a mile. Amended state tax form See chapter 26. Amended state tax form The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Amended state tax form See chapter 21. Amended state tax form The 2013 rate for use of your car to move is increased to 24 cents a mile. Amended state tax form See Publication 521, Moving Expenses. Amended state tax form Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Amended state tax form Many of these items are explained in more detail later in this publication. Amended state tax form Enter your social security number (SSN). Amended state tax form  Enter your SSN in the space provided on your tax form. Amended state tax form If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Amended state tax form See chapter 1. Amended state tax form Secure your tax records from identity theft. Amended state tax form  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Amended state tax form An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Amended state tax form For more information about identity theft and how to reduce your risk from it, see chapter 1. Amended state tax form Taxpayer identification numbers. Amended state tax form  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Amended state tax form This applies even if the person was born in 2013. Amended state tax form Generally, this number is the person's social security number (SSN). Amended state tax form See chapter 1. Amended state tax form Foreign source income. Amended state tax form  If you are a U. Amended state tax form S. Amended state tax form citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Amended state tax form S. Amended state tax form law. Amended state tax form This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Amended state tax form This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Amended state tax form If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Amended state tax form For details, see Publication 54, Tax Guide for U. Amended state tax form S. Amended state tax form Citizens and Resident Aliens Abroad. Amended state tax form Foreign financial assets. Amended state tax form  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Amended state tax form Check www. Amended state tax form IRS. Amended state tax form gov/form8938 for details. Amended state tax form Automatic 6-month extension to file tax return. Amended state tax form  You can use Form 4868, Application for Automatic Extension of Time To File U. Amended state tax form S. Amended state tax form Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Amended state tax form See chapter 1. Amended state tax form Include your phone number on your return. Amended state tax form  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Amended state tax form Please enter your daytime telephone number on your tax form next to your signature and occupation. Amended state tax form If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Amended state tax form Payment of taxes. Amended state tax form   You can pay your taxes online, by phone, or by check or money order. Amended state tax form You can make a direct transfer from your bank account or use a credit or debit card. Amended state tax form If you e-file, you can schedule an electronic payment. Amended state tax form See chapter 1. Amended state tax form Faster ways to file your return. Amended state tax form  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Amended state tax form You can use IRS e-file (electronic filing). Amended state tax form See chapter 1. Amended state tax form Free electronic filing. Amended state tax form  You may be able to file your 2013 taxes online for free. Amended state tax form See chapter 1. Amended state tax form Change of address. Amended state tax form  If you change your address, you should notify the IRS. Amended state tax form See Change of Address in chapter 1. Amended state tax form Refund on a late filed return. Amended state tax form  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Amended state tax form See chapter 1. Amended state tax form Frivolous tax returns. Amended state tax form  The IRS has published a list of positions that are identified as frivolous. Amended state tax form The penalty for filing a frivolous tax return is $5,000. Amended state tax form See chapter 1. Amended state tax form Filing erroneous claim for refund or credit. Amended state tax form  You may have to pay a penalty if you file an erroneous claim for refund or credit. Amended state tax form See chapter 1. Amended state tax form Privacy Act and paperwork reduction information. Amended state tax form   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Amended state tax form A complete statement on this subject can be found in your tax form instructions. Amended state tax form Customer service for taxpayers. Amended state tax form  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Amended state tax form See How To Get Tax Help in the back of this publication. Amended state tax form Preparer e-file mandate. Amended state tax form  Most paid preparers must e-file returns they prepare and file. Amended state tax form Your preparer may make you aware of this requirement and the options available to you. Amended state tax form Treasury Inspector General for Tax Administration. Amended state tax form   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Amended state tax form You can remain anonymous. Amended state tax form Photographs of missing children. Amended state tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended state tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended state tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended state tax form Introduction This publication covers the general rules for filing a federal income tax return. Amended state tax form It supplements the information contained in your tax form instructions. Amended state tax form It explains the tax law to make sure you pay only the tax you owe and no more. Amended state tax form How this publication is arranged. Amended state tax form   This publication closely follows Form 1040, U. Amended state tax form S. Amended state tax form Individual Income Tax Return. Amended state tax form It is divided into six parts which cover different sections of Form 1040. Amended state tax form Each part is further divided into chapters which generally discuss one line of the form. Amended state tax form Do not worry if you file Form 1040A or Form 1040EZ. Amended state tax form Anything included on a line of either of these forms is also included on Form 1040. Amended state tax form   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Amended state tax form What is in this publication. Amended state tax form   The publication begins with the rules for filing a tax return. Amended state tax form It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Amended state tax form It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Amended state tax form The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Amended state tax form   Throughout the publication are examples showing how the tax law applies in typical situations. Amended state tax form Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Amended state tax form   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Amended state tax form References to those other publications are provided for your information. Amended state tax form Icons. Amended state tax form   Small graphic symbols, or icons, are used to draw your attention to special information. Amended state tax form See Table 1 later for an explanation of each icon used in this publication. Amended state tax form What is not covered in this publication. Amended state tax form   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Amended state tax form This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Amended state tax form   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Amended state tax form Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Amended state tax form Publication 535, Business Expenses. Amended state tax form Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Amended state tax form Help from the IRS. Amended state tax form   There are many ways you can get help from the IRS. Amended state tax form These are explained under How To Get Tax Help in the back of this publication. Amended state tax form Comments and suggestions. Amended state tax form   We welcome your comments about this publication and your suggestions for future editions. Amended state tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended state tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended state tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended state tax form   You can send your comments from www. Amended state tax form irs. Amended state tax form gov/formspubs/. Amended state tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amended state tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended state tax form Ordering forms and publications. Amended state tax form   Visit www. Amended state tax form irs. Amended state tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amended state tax form Internal Revenue Service 1201 N. Amended state tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended state tax form   If you have a tax question, check the information available on IRS. Amended state tax form gov or call 1-800-829-1040. Amended state tax form We cannot answer tax questions sent to either of the above addresses. Amended state tax form IRS mission. Amended state tax form   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Amended state tax form Table 1. Amended state tax form Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Amended state tax form An Internet site or an email address. Amended state tax form An address you may need. Amended state tax form Items you should keep in your personal records. Amended state tax form Items you may need to figure or a worksheet you may need to complete and keep for your records. Amended state tax form An important phone number. Amended state tax form Helpful information you may need. Amended state tax form Prev  Up  Next   Home   More Online Publications