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File your state taxes online for free 27. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free  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. File your state taxes online for free For more information, see Transportation Expenses under What Expenses Can Be Deducted. File your state taxes online for free Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. File your state taxes online for free 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 . File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free See chapter 28. File your state taxes online for free If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. File your state taxes online for free 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). File your state taxes online for free You may qualify for these other benefits even if you do not meet the requirements listed earlier. File your state taxes online for free Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. File your state taxes online for free Generally, you may claim any number of benefits as long as you use different expenses to figure each one. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free This is education that meets at least one of the following two tests. File your state taxes online for free The education is required by your employer or the law to keep your present salary, status, or job. File your state taxes online for free The required education must serve a bona fide business purpose of your employer. File your state taxes online for free The education maintains or improves skills needed in your present work. File your state taxes online for free 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. File your state taxes online for free You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. File your state taxes online for free Use Figure 27-A, later, as a quick check to see if your education qualifies. File your state taxes online for free 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. File your state taxes online for free This additional education is qualifying work-related education if all three of the following requirements are met. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free See Education To Maintain or Improve Skills , later. File your state taxes online for free Example. File your state taxes online for free You are a teacher who has satisfied the minimum requirements for teaching. File your state taxes online for free Your employer requires you to take an additional college course each year to keep your teaching job. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free This could include refresher courses, courses on current developments, and academic or vocational courses. File your state taxes online for free Example. File your state taxes online for free You repair televisions, radios, and stereo systems for XYZ Store. File your state taxes online for free To keep up with the latest changes, you take special courses in radio and stereo service. File your state taxes online for free These courses maintain and improve skills required in your work. File your state taxes online for free Maintaining skills vs. File your state taxes online for free qualifying for new job. File your state taxes online for free   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. File your state taxes online for free Education during temporary absence. File your state taxes online for free   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. File your state taxes online for free Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. File your state taxes online for free Example. File your state taxes online for free You quit your biology research job to become a full-time biology graduate student for one year. File your state taxes online for free 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. File your state taxes online for free Education during indefinite absence. File your state taxes online for free   If you stop work for more than a year, your absence from your job is considered indefinite. File your state taxes online for free 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. File your state taxes online for free Therefore, it is not qualifying work-related education. File your state taxes online for free 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. File your state taxes online for free The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. File your state taxes online for free Example 1. File your state taxes online for free You are a full-time engineering student. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free The education is not qualifying work-related education. File your state taxes online for free Example 2. File your state taxes online for free You are an accountant and you have met the minimum educational requirements of your employer. File your state taxes online for free Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. File your state taxes online for free 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. File your state taxes online for free Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. File your state taxes online for free The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. File your state taxes online for free If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. File your state taxes online for free 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. File your state taxes online for free You generally will be considered a faculty member when one or more of the following occurs. File your state taxes online for free You have tenure. File your state taxes online for free Your years of service count toward obtaining tenure. File your state taxes online for free You have a vote in faculty decisions. File your state taxes online for free Your school makes contributions for you to a retirement plan other than social security or a similar program. File your state taxes online for free Example 1. File your state taxes online for free The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. File your state taxes online for free In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. File your state taxes online for free 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. File your state taxes online for free However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. File your state taxes online for free 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. File your state taxes online for free If you have all the required education except the fifth year, you have met the minimum educational requirements. File your state taxes online for free 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. File your state taxes online for free Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. File your state taxes online for free Figure 27-A. File your state taxes online for free Does Your Work-Related Education Qualify?" Example 2. File your state taxes online for free Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. File your state taxes online for free The additional four education courses can be qualifying work-related education. File your state taxes online for free Although you do not have all the required courses, you have already met the minimum educational requirements. File your state taxes online for free Example 3. File your state taxes online for free Assume the same facts as in Example 1 except that you are hired with only 3 years of college. File your state taxes online for free The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. File your state taxes online for free They are needed to meet the minimum educational requirements for employment as a teacher. File your state taxes online for free Example 4. File your state taxes online for free You have a bachelor's degree and you work as a temporary instructor at a university. File your state taxes online for free At the same time, you take graduate courses toward an advanced degree. File your state taxes online for free The rules of the university state that you can become a faculty member only if you get a graduate degree. File your state taxes online for free Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. File your state taxes online for free You have not met the minimum educational requirements to qualify you as a faculty member. File your state taxes online for free The graduate courses are not qualifying work-related education. File your state taxes online for free Certification in a new state. File your state taxes online for free   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. File your state taxes online for free This is true even if you must get additional education to be certified in another state. File your state taxes online for free Any additional education you need is qualifying work-related education. File your state taxes online for free You have already met the minimum requirements for teaching. File your state taxes online for free Teaching in another state is not a new trade or business. File your state taxes online for free Example. File your state taxes online for free You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. File your state taxes online for free You move to State B and are promptly hired as a teacher. File your state taxes online for free You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free This is true even if you do not plan to enter that trade or business. File your state taxes online for free If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. File your state taxes online for free Example 1. File your state taxes online for free You are an accountant. File your state taxes online for free Your employer requires you to get a law degree at your own expense. File your state taxes online for free You register at a law school for the regular curriculum that leads to a law degree. File your state taxes online for free 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. File your state taxes online for free Example 2. File your state taxes online for free You are a general practitioner of medicine. File your state taxes online for free You take a 2-week course to review developments in several specialized fields of medicine. File your state taxes online for free The course does not qualify you for a new profession. File your state taxes online for free It is qualifying work-related education because it maintains or improves skills required in your present profession. File your state taxes online for free Example 3. File your state taxes online for free While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. File your state taxes online for free The program will lead to qualifying you to practice psychoanalysis. File your state taxes online for free The psychoanalytic training does not qualify you for a new profession. File your state taxes online for free It is qualifying work-related education because it maintains or improves skills required in your present profession. File your state taxes online for free 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. File your state taxes online for free They are part of a program of study that can qualify you for a new profession. File your state taxes online for free Teaching and Related Duties All teaching and related duties are considered the same general kind of work. File your state taxes online for free A change in duties in any of the following ways is not considered a change to a new business. File your state taxes online for free Elementary school teacher to secondary school teacher. File your state taxes online for free Teacher of one subject, such as biology, to teacher of another subject, such as art. File your state taxes online for free Classroom teacher to guidance counselor. File your state taxes online for free Classroom teacher to school administrator. File your state taxes online for free 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. File your state taxes online for free If you are not self-employed, you can deduct business expenses only if you itemize your deductions. File your state taxes online for free You cannot deduct expenses related to tax-exempt and excluded income. File your state taxes online for free Deductible expenses. File your state taxes online for free   The following education expenses can be deducted. File your state taxes online for free Tuition, books, supplies, lab fees, and similar items. File your state taxes online for free Certain transportation and travel costs. File your state taxes online for free Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. File your state taxes online for free Nondeductible expenses. File your state taxes online for free   You cannot deduct personal or capital expenses. File your state taxes online for free For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. File your state taxes online for free This amount is a personal expense. File your state taxes online for free Unclaimed reimbursement. File your state taxes online for free   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. File your state taxes online for free Example. File your state taxes online for free Your employer agrees to pay your education expenses if you file a voucher showing your expenses. File your state taxes online for free You do not file a voucher, and you do not get reimbursed. File your state taxes online for free Because you did not file a voucher, you cannot deduct the expenses on your tax return. File your state taxes online for free Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. File your state taxes online for free 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. File your state taxes online for free Temporary basis. File your state taxes online for free   You go to school on a temporary basis if either of the following situations applies to you. File your state taxes online for free Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. File your state taxes online for free 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. File your state taxes online for free Your attendance is temporary up to the date you determine it will last more than 1 year. File your state taxes online for free Note. File your state taxes online for free If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. File your state taxes online for free Attendance not on a temporary basis. File your state taxes online for free   You do not go to school on a temporary basis if either of the following situations apply to you. File your state taxes online for free Your attendance at school is realistically expected to last more than 1 year. File your state taxes online for free It does not matter how long you actually attend. File your state taxes online for free 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. File your state taxes online for free Your attendance is not temporary after the date you determine it will last more than 1 year. File your state taxes online for free 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. File your state taxes online for free This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. File your state taxes online for free Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File your state taxes online for free Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. File your state taxes online for free Example 1. File your state taxes online for free You regularly work in a nearby town, and go directly from work to home. File your state taxes online for free You also attend school every work night for 3 months to take a course that improves your job skills. File your state taxes online for free Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. File your state taxes online for free This is true regardless of the distance traveled. File your state taxes online for free Example 2. File your state taxes online for free Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. File your state taxes online for free You can deduct your transportation expenses from your regular work site to school and then home. File your state taxes online for free Example 3. File your state taxes online for free Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. File your state taxes online for free Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. File your state taxes online for free Example 4. File your state taxes online for free Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. File your state taxes online for free Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. File your state taxes online for free If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. File your state taxes online for free 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. File your state taxes online for free Using your car. File your state taxes online for free   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. File your state taxes online for free The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. File your state taxes online for free Whichever method you use, you can also deduct parking fees and tolls. File your state taxes online for free See chapter 26 for information on deducting your actual expenses of using a car. File your state taxes online for free 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. File your state taxes online for free Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. File your state taxes online for free For more information, see chapter 26. File your state taxes online for free You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. File your state taxes online for free Mainly personal travel. File your state taxes online for free   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. File your state taxes online for free You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. File your state taxes online for free   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. File your state taxes online for free An important factor is the comparison of time spent on personal activities with time spent on educational activities. File your state taxes online for free 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. File your state taxes online for free Example 1. File your state taxes online for free John works in Newark, New Jersey. File your state taxes online for free He traveled to Chicago to take a deductible 1-week course at the request of his employer. File your state taxes online for free His main reason for going to Chicago was to take the course. File your state taxes online for free While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. File your state taxes online for free Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. File your state taxes online for free He cannot deduct his transportation expenses of going to Pleasantville. File your state taxes online for free He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. File your state taxes online for free Example 2. File your state taxes online for free Sue works in Boston. File your state taxes online for free She went to a university in Michigan to take a course for work. File your state taxes online for free The course is qualifying work-related education. File your state taxes online for free She took one course, which is one-fourth of a full course load of study. File your state taxes online for free She spent the rest of the time on personal activities. File your state taxes online for free Her reasons for taking the course in Michigan were all personal. File your state taxes online for free Sue's trip is mainly personal because three-fourths of her time is considered personal time. File your state taxes online for free She cannot deduct the cost of her round-trip train ticket to Michigan. File your state taxes online for free She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. File your state taxes online for free Example 3. File your state taxes online for free Dave works in Nashville and recently traveled to California to take a 2-week seminar. File your state taxes online for free The seminar is qualifying work-related education. File your state taxes online for free While there, he spent an extra 8 weeks on personal activities. File your state taxes online for free The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. File your state taxes online for free Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. File your state taxes online for free He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. File your state taxes online for free Cruises and conventions. File your state taxes online for free   Certain cruises and conventions offer seminars or courses as part of their itinerary. File your state taxes online for free Even if the seminars or courses are work-related, your deduction for travel may be limited. File your state taxes online for free This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. File your state taxes online for free   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. File your state taxes online for free 50% limit on meals. File your state taxes online for free   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. File your state taxes online for free You cannot have been reimbursed for the meals. File your state taxes online for free   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. File your state taxes online for free 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. File your state taxes online for free Example. File your state taxes online for free You are a French language teacher. File your state taxes online for free While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. File your state taxes online for free You chose your itinerary and most of your activities to improve your French language skills. File your state taxes online for free You cannot deduct your travel expenses as education expenses. File your state taxes online for free 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. File your state taxes online for free No Double Benefit Allowed You cannot do either of the following. File your state taxes online for free 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). File your state taxes online for free Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. File your state taxes online for free See Adjustments to Qualifying Work-Related Education Expenses , next. File your state taxes online for free 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. File your state taxes online for free You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. File your state taxes online for free For more information, see chapter 12 of Publication 970. File your state taxes online for free 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. File your state taxes online for free Amounts that do not reduce qualifying work-related education expenses. File your state taxes online for free   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. File your state taxes online for free   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. File your state taxes online for free Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. File your state taxes online for free There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. File your state taxes online for free You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. File your state taxes online for free For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. File your state taxes online for free Deducting Business Expenses Self-employed persons and employees report business expenses differently. File your state taxes online for free The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. File your state taxes online for free 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). File your state taxes online for free 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. File your state taxes online for free See the instructions for the form you file for information on how to complete it. File your state taxes online for free 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. File your state taxes online for free If either (1) or (2) applies, you can deduct the total qualifying cost. File your state taxes online for free If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. File your state taxes online for free 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. File your state taxes online for free (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. File your state taxes online for free ) 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. File your state taxes online for free See chapter 28. File your state taxes online for free Form 2106 or 2106-EZ. File your state taxes online for free   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. File your state taxes online for free Form not required. File your state taxes online for free   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. File your state taxes online for free   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. File your state taxes online for free (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. File your state taxes online for free ) Using Form 2106-EZ. File your state taxes online for free   This form is shorter and easier to use than Form 2106. File your state taxes online for free 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. File your state taxes online for free   If you do not meet both of these requirements, use Form 2106. File your state taxes online for free 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. File your state taxes online for free Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. File your state taxes online for free 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. File your state taxes online for free You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . File your state taxes online for free For more information on qualified performing artists, see chapter 6 of Publication 463. File your state taxes online for free 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. File your state taxes online for free They are not subject to the 2%-of-adjusted-gross-income limit. File your state taxes online for free To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . File your state taxes online for free For more information on impairment-related work expenses, see chapter 6 of Publication 463. File your state taxes online for free Recordkeeping You must keep records as proof of any deduction claimed on your tax return. File your state taxes online for free Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. File your state taxes online for free For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. File your state taxes online for free Prev  Up  Next   Home   More Online Publications
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File your state taxes online for free Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. File your state taxes online for free Tax questions. File your state taxes online for free Useful Items - You may want to see: Note. File your state taxes online for free After 2013, Publication 590 will be split into two separate publications as follows. File your state taxes online for free Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. File your state taxes online for free This publication will include the rules for rollover and conversion contributions. File your state taxes online for free Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. File your state taxes online for free This publication will include the rules for required minimum distributions and IRA beneficiaries. File your state taxes online for free What's New for 2013 Traditional IRA contribution and deduction limit. File your state taxes online for free  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. File your state taxes online for free If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. File your state taxes online for free For more information, see How Much Can Be Contributed? in chapter 1. File your state taxes online for free Roth IRA contribution limit. File your state taxes online for free  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. File your state taxes online for free If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. File your state taxes online for free However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. File your state taxes online for free For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. File your state taxes online for free Modified AGI limit for traditional IRA contributions increased. File your state taxes online for free  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. File your state taxes online for free If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. File your state taxes online for free If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. File your state taxes online for free See How Much Can You Deduct? in chapter 1. File your state taxes online for free Modified AGI limit for Roth IRA contributions increased. File your state taxes online for free  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. File your state taxes online for free Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. File your state taxes online for free You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. File your state taxes online for free Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. File your state taxes online for free You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. File your state taxes online for free Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. File your state taxes online for free You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. File your state taxes online for free See Can You Contribute to a Roth IRA? in chapter 2. File your state taxes online for free Net Investment Income Tax. File your state taxes online for free  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). File your state taxes online for free However, these distributions are taken into account when determining the modified adjusted gross income threshold. File your state taxes online for free Distributions from a nonqualified retirement plan are included in net investment income. File your state taxes online for free See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. File your state taxes online for free Kay Bailey Hutchison Spousal IRA. File your state taxes online for free . File your state taxes online for free  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. File your state taxes online for free There are no changes to the rules regarding these IRAs. File your state taxes online for free See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. File your state taxes online for free What's New for 2014 Modified AGI limit for traditional IRA contributions increased. File your state taxes online for free  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. File your state taxes online for free If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. File your state taxes online for free If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. File your state taxes online for free Modified AGI limit for Roth IRA contributions increased. File your state taxes online for free  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. File your state taxes online for free Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. File your state taxes online for free You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. File your state taxes online for free Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. File your state taxes online for free You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. File your state taxes online for free Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. File your state taxes online for free You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. File your state taxes online for free Reminders Future developments. File your state taxes online for free  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. File your state taxes online for free irs. File your state taxes online for free gov/pub590. File your state taxes online for free Simplified employee pension (SEP). File your state taxes online for free  SEP IRAs are not covered in this publication. File your state taxes online for free They are covered in Publication 560, Retirement Plans for Small Business. File your state taxes online for free Deemed IRAs. File your state taxes online for free  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. File your state taxes online for free If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. File your state taxes online for free An employee's account can be treated as a traditional IRA or a Roth IRA. File your state taxes online for free For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. File your state taxes online for free Contributions to both traditional and Roth IRAs. File your state taxes online for free  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. File your state taxes online for free Statement of required minimum distribution (RMD). File your state taxes online for free  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. File your state taxes online for free The report or offer must include the date by which the amount must be distributed. File your state taxes online for free The report is due January 31 of the year in which the minimum distribution is required. File your state taxes online for free It can be provided with the year-end fair market value statement that you normally get each year. File your state taxes online for free No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. File your state taxes online for free IRA interest. File your state taxes online for free  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. File your state taxes online for free Tax on your traditional IRA is generally deferred until you take a distribution. File your state taxes online for free Do not report this interest on your return as tax-exempt interest. File your state taxes online for free For more information on tax-exempt interest, see the instructions for your tax return. File your state taxes online for free Photographs of missing children. File your state taxes online for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File your state taxes online for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File your state taxes online for free 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. File your state taxes online for free Introduction This publication discusses individual retirement arrangements (IRAs). File your state taxes online for free An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. File your state taxes online for free What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. File your state taxes online for free In some cases, amounts are not taxed at all if distributed according to the rules. File your state taxes online for free What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. File your state taxes online for free It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. File your state taxes online for free   It also explains the penalties and additional taxes that apply when the rules are not followed. File your state taxes online for free To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. File your state taxes online for free How to use this publication. File your state taxes online for free   The rules that you must follow depend on which type of IRA you have. File your state taxes online for free Use Table I-1 to help you determine which parts of this publication to read. File your state taxes online for free Also use Table I-1 if you were referred to this publication from instructions to a form. File your state taxes online for free Comments and suggestions. File your state taxes online for free   We welcome your comments about this publication and your suggestions for future editions. File your state taxes online for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File your state taxes online for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File your state taxes online for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File your state taxes online for free   You can send your comments from www. File your state taxes online for free irs. File your state taxes online for free gov/formspubs/. File your state taxes online for free Click on “More Information” and then on “Comment on Tax Forms and Publications”. File your state taxes online for free   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. File your state taxes online for free Ordering forms and publications. File your state taxes online for free   Visit www. File your state taxes online for free irs. File your state taxes online for free 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. File your state taxes online for free Internal Revenue Service 1201 N. File your state taxes online for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File your state taxes online for free   If you have a tax question, check the information available on IRS. File your state taxes online for free gov or call 1-800-829-1040. File your state taxes online for free We cannot answer tax questions sent to either of the above addresses. File your state taxes online for free Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File your state taxes online for free 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. File your state taxes online for free S. File your state taxes online for free Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. File your state taxes online for free Table I-1. File your state taxes online for free Using This Publication IF you need information on . File your state taxes online for free . File your state taxes online for free . File your state taxes online for free THEN see . File your state taxes online for free . File your state taxes online for free . File your state taxes online for free traditional IRAs chapter 1. File your state taxes online for free Roth IRAs chapter 2, and parts of  chapter 1. File your state taxes online for free SIMPLE IRAs chapter 3. File your state taxes online for free the credit for qualified retirement savings contributions (the saver's credit) chapter 4. File your state taxes online for free how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. File your state taxes online for free SEP IRAs and 401(k) plans Publication 560. File your state taxes online for free Coverdell education savings accounts (formerly called education IRAs) Publication 970. File your state taxes online for free IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. File your state taxes online for free . File your state taxes online for free . File your state taxes online for free THEN see . File your state taxes online for free . File your state taxes online for free . File your state taxes online for free first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. File your state taxes online for free then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. File your state taxes online for free and finally figure how much of your social security is taxable appendix B, worksheet 3. File your state taxes online for free Table I-2. File your state taxes online for free How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. File your state taxes online for free Answers in the middle column apply to traditional IRAs. File your state taxes online for free Answers in the right column apply to Roth IRAs. File your state taxes online for free Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. File your state taxes online for free You must not have reached age  70½ by the end of the year. File your state taxes online for free See Who Can Open a Traditional IRA? in chapter 1. File your state taxes online for free No. File your state taxes online for free You can be any age. File your state taxes online for free See Can You Contribute to a Roth IRA? in chapter 2. File your state taxes online for free If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. File your state taxes online for free For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. File your state taxes online for free  There is no upper limit on how much you can earn and still contribute. File your state taxes online for free See How Much Can Be Contributed? in chapter 1. File your state taxes online for free Yes. File your state taxes online for free For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. File your state taxes online for free See How Much Can Be Contributed? and Table 2-1 in chapter 2. File your state taxes online for free Can I deduct contributions to a Yes. File your state taxes online for free You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. File your state taxes online for free See How Much Can You Deduct? in chapter 1. File your state taxes online for free No. File your state taxes online for free You can never deduct contributions to a Roth IRA. File your state taxes online for free See What Is a Roth IRA? in chapter 2. File your state taxes online for free Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. File your state taxes online for free In that case, you must file Form 8606. File your state taxes online for free See Nondeductible Contributions in chapter 1. File your state taxes online for free No. File your state taxes online for free You do not have to file a form if you contribute to a Roth IRA. File your state taxes online for free See Contributions not reported in chapter 2. File your state taxes online for free Do I have to start taking distributions when I reach a certain age from a Yes. File your state taxes online for free You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. File your state taxes online for free See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. File your state taxes online for free No. File your state taxes online for free If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. File your state taxes online for free See Are Distributions Taxable? in chapter 2. File your state taxes online for free However, if you are the beneficiary of a Roth IRA, you may have to take distributions. File your state taxes online for free See Distributions After Owner's Death in chapter 2. File your state taxes online for free How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. File your state taxes online for free See Are Distributions Taxable? in chapter 1. File your state taxes online for free Distributions from a Roth IRA are not taxed as long as you meet certain criteria. File your state taxes online for free See Are Distributions Taxable? in chapter 2. File your state taxes online for free Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. File your state taxes online for free If you have, file Form 8606. File your state taxes online for free See Nondeductible Contributions in chapter 1. File your state taxes online for free Yes. File your state taxes online for free File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). File your state taxes online for free Prev  Up  Next   Home   More Online Publications