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

Bankruptcy back taxes Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Bankruptcy back taxes Tax questions. Bankruptcy back taxes What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. Bankruptcy back taxes irs. Bankruptcy back taxes gov/pub519. Bankruptcy back taxes Introduction For tax purposes, an alien is an individual who is not a U. Bankruptcy back taxes S. Bankruptcy back taxes citizen. Bankruptcy back taxes Aliens are classified as nonresident aliens and resident aliens. Bankruptcy back taxes This publication will help you determine your status and give you information you will need to file your U. Bankruptcy back taxes S. Bankruptcy back taxes tax return. Bankruptcy back taxes Resident aliens generally are taxed on their worldwide income, the same as U. Bankruptcy back taxes S. Bankruptcy back taxes citizens. Bankruptcy back taxes Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. Bankruptcy back taxes The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Bankruptcy back taxes Resident aliens are generally treated the same as U. Bankruptcy back taxes S. Bankruptcy back taxes citizens and can find more information in other IRS publications. Bankruptcy back taxes Table A, Where To Find What You Need To Know About U. Bankruptcy back taxes S. Bankruptcy back taxes Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. Bankruptcy back taxes Answers to frequently asked questions are presented in the back of the publication. Bankruptcy back taxes Table A. Bankruptcy back taxes Where To Find What You Need To Know About U. Bankruptcy back taxes S. Bankruptcy back taxes Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. Bankruptcy back taxes Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. Bankruptcy back taxes See chapter 6. Bankruptcy back taxes I am a resident alien and my spouse is a nonresident alien. Bankruptcy back taxes Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. Bankruptcy back taxes See Community Income in chapter 2. Bankruptcy back taxes Is all my income subject to U. Bankruptcy back taxes S. Bankruptcy back taxes tax? See chapter 2. Bankruptcy back taxes See chapter 3. Bankruptcy back taxes Is my scholarship subject to U. Bankruptcy back taxes S. Bankruptcy back taxes tax? See Scholarship Grants, Prizes, and Awards in chapter 2. Bankruptcy back taxes See Scholarship and Fellowship Grants in chapter 3. Bankruptcy back taxes See chapter 9. Bankruptcy back taxes What is the tax rate on my income subject to U. Bankruptcy back taxes S. Bankruptcy back taxes tax? See chapter 4. Bankruptcy back taxes I moved to the United States this year. Bankruptcy back taxes Can I deduct my moving expenses on my U. Bankruptcy back taxes S. Bankruptcy back taxes return? See Deductions in chapter 5. Bankruptcy back taxes Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. Bankruptcy back taxes I pay income taxes to my home country. Bankruptcy back taxes Can I get credit for these taxes on my U. Bankruptcy back taxes S. Bankruptcy back taxes tax return? See Tax Credits and Payments in chapter 5. Bankruptcy back taxes What forms must I file and when and where do I file them? See chapter 7. Bankruptcy back taxes How should I pay my U. Bankruptcy back taxes S. Bankruptcy back taxes income taxes? See chapter 8. Bankruptcy back taxes Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. Bankruptcy back taxes See chapter 9. Bankruptcy back taxes Are employees of foreign governments and international organizations exempt from U. Bankruptcy back taxes S. Bankruptcy back taxes tax? See chapter 10. Bankruptcy back taxes Is there anything special I have to do before leaving the United States? See chapter 11. Bankruptcy back taxes See Expatriation Tax in chapter 4. Bankruptcy back taxes Comments and suggestions. Bankruptcy back taxes   We welcome your comments about this publication and your suggestions for future editions. Bankruptcy back taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Bankruptcy back taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Bankruptcy back taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Bankruptcy back taxes   You can send us comments from www. Bankruptcy back taxes irs. Bankruptcy back taxes gov/formspubs/. Bankruptcy back taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. Bankruptcy back taxes ”   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. Bankruptcy back taxes Ordering forms and publications. Bankruptcy back taxes   Visit www. Bankruptcy back taxes irs. Bankruptcy back taxes gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Bankruptcy back taxes Internal Revenue Service 1201 N. Bankruptcy back taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Bankruptcy back taxes   If you have a tax question, check the information available on IRS. Bankruptcy back taxes gov or call 1-800-829-1040. Bankruptcy back taxes We cannot answer tax questions sent to either of the above addresses. Bankruptcy back taxes What's New Personal exemption increased. Bankruptcy back taxes  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. Bankruptcy back taxes U. Bankruptcy back taxes S. Bankruptcy back taxes real property interest. Bankruptcy back taxes  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Bankruptcy back taxes The provision has been extended through 2013. Bankruptcy back taxes The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Bankruptcy back taxes S. Bankruptcy back taxes real property interest will continue to apply to any distribution from a RIC in 2013. Bankruptcy back taxes Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Bankruptcy back taxes See Qualified investment entities under U. Bankruptcy back taxes S. Bankruptcy back taxes Real Property Interest. Bankruptcy back taxes Interest-related dividends and short-term capital gain dividends received from mutual funds. Bankruptcy back taxes  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Bankruptcy back taxes These provisions have been extended through 2013. Bankruptcy back taxes The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). Bankruptcy back taxes Multi-level marketing. Bankruptcy back taxes  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. Bankruptcy back taxes See Multi-level marketing under Personal Services in chapter 2. Bankruptcy back taxes Additional Medicare Tax. Bankruptcy back taxes  For 2013, you may be required to pay Additional Medicare Tax. Bankruptcy back taxes Also, you may need to report Additional Medicare Tax withheld by your employer. Bankruptcy back taxes For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. Bankruptcy back taxes For more information on Additional Medicare Tax, go to IRS. Bankruptcy back taxes gov and enter “Additional Medicare Tax” in the search box. Bankruptcy back taxes Reminders Refunds of certain withholding tax delayed. Bankruptcy back taxes  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Bankruptcy back taxes Allow up to 6 months for these refunds to be issued. Bankruptcy back taxes Third party designee. Bankruptcy back taxes  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. Bankruptcy back taxes This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Bankruptcy back taxes It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. Bankruptcy back taxes Also, the authorization can be revoked. Bankruptcy back taxes See your income tax return instructions for details. Bankruptcy back taxes Change of address. Bankruptcy back taxes . Bankruptcy back taxes  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Bankruptcy back taxes Photographs of missing children. Bankruptcy back taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Bankruptcy back taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Bankruptcy back taxes 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. Bankruptcy back taxes Prev  Up  Next   Home   More Online Publications