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Filing 2012 Tax Return

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Filing 2012 Tax Return

Filing 2012 tax return 27. Filing 2012 tax return   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. Filing 2012 tax return 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. Filing 2012 tax return  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. Filing 2012 tax return For more information, see Transportation Expenses under What Expenses Can Be Deducted. Filing 2012 tax return Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Filing 2012 tax return 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 . Filing 2012 tax return 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. Filing 2012 tax return 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. Filing 2012 tax return See chapter 28. Filing 2012 tax return If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Filing 2012 tax return 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). Filing 2012 tax return You may qualify for these other benefits even if you do not meet the requirements listed earlier. Filing 2012 tax return Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. Filing 2012 tax return Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Filing 2012 tax return 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. Filing 2012 tax return 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. Filing 2012 tax return This is education that meets at least one of the following two tests. Filing 2012 tax return The education is required by your employer or the law to keep your present salary, status, or job. Filing 2012 tax return The required education must serve a bona fide business purpose of your employer. Filing 2012 tax return The education maintains or improves skills needed in your present work. Filing 2012 tax return 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. Filing 2012 tax return You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Filing 2012 tax return Use Figure 27-A, later, as a quick check to see if your education qualifies. Filing 2012 tax return 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. Filing 2012 tax return This additional education is qualifying work-related education if all three of the following requirements are met. Filing 2012 tax return 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. Filing 2012 tax return 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. Filing 2012 tax return See Education To Maintain or Improve Skills , later. Filing 2012 tax return Example. Filing 2012 tax return You are a teacher who has satisfied the minimum requirements for teaching. Filing 2012 tax return Your employer requires you to take an additional college course each year to keep your teaching job. Filing 2012 tax return 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. Filing 2012 tax return 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. Filing 2012 tax return This could include refresher courses, courses on current developments, and academic or vocational courses. Filing 2012 tax return Example. Filing 2012 tax return You repair televisions, radios, and stereo systems for XYZ Store. Filing 2012 tax return To keep up with the latest changes, you take special courses in radio and stereo service. Filing 2012 tax return These courses maintain and improve skills required in your work. Filing 2012 tax return Maintaining skills vs. Filing 2012 tax return qualifying for new job. Filing 2012 tax return   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. Filing 2012 tax return Education during temporary absence. Filing 2012 tax return   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. Filing 2012 tax return Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Filing 2012 tax return Example. Filing 2012 tax return You quit your biology research job to become a full-time biology graduate student for one year. Filing 2012 tax return 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. Filing 2012 tax return Education during indefinite absence. Filing 2012 tax return   If you stop work for more than a year, your absence from your job is considered indefinite. Filing 2012 tax return 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. Filing 2012 tax return Therefore, it is not qualifying work-related education. Filing 2012 tax return 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. Filing 2012 tax return The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Filing 2012 tax return 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. Filing 2012 tax return 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. Filing 2012 tax return You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Filing 2012 tax return Example 1. Filing 2012 tax return You are a full-time engineering student. Filing 2012 tax return 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. Filing 2012 tax return 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. Filing 2012 tax return The education is not qualifying work-related education. Filing 2012 tax return Example 2. Filing 2012 tax return You are an accountant and you have met the minimum educational requirements of your employer. Filing 2012 tax return Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Filing 2012 tax return 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. Filing 2012 tax return Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Filing 2012 tax return The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Filing 2012 tax return If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Filing 2012 tax return 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. Filing 2012 tax return You generally will be considered a faculty member when one or more of the following occurs. Filing 2012 tax return You have tenure. Filing 2012 tax return Your years of service count toward obtaining tenure. Filing 2012 tax return You have a vote in faculty decisions. Filing 2012 tax return Your school makes contributions for you to a retirement plan other than social security or a similar program. Filing 2012 tax return Example 1. Filing 2012 tax return The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Filing 2012 tax return In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Filing 2012 tax return 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. Filing 2012 tax return However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Filing 2012 tax return 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. Filing 2012 tax return If you have all the required education except the fifth year, you have met the minimum educational requirements. Filing 2012 tax return 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. Filing 2012 tax return Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. Filing 2012 tax return Figure 27-A. Filing 2012 tax return Does Your Work-Related Education Qualify?" Example 2. Filing 2012 tax return Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Filing 2012 tax return The additional four education courses can be qualifying work-related education. Filing 2012 tax return Although you do not have all the required courses, you have already met the minimum educational requirements. Filing 2012 tax return Example 3. Filing 2012 tax return Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Filing 2012 tax return The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Filing 2012 tax return They are needed to meet the minimum educational requirements for employment as a teacher. Filing 2012 tax return Example 4. Filing 2012 tax return You have a bachelor's degree and you work as a temporary instructor at a university. Filing 2012 tax return At the same time, you take graduate courses toward an advanced degree. Filing 2012 tax return The rules of the university state that you can become a faculty member only if you get a graduate degree. Filing 2012 tax return Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Filing 2012 tax return You have not met the minimum educational requirements to qualify you as a faculty member. Filing 2012 tax return The graduate courses are not qualifying work-related education. Filing 2012 tax return Certification in a new state. Filing 2012 tax return   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. Filing 2012 tax return This is true even if you must get additional education to be certified in another state. Filing 2012 tax return Any additional education you need is qualifying work-related education. Filing 2012 tax return You have already met the minimum requirements for teaching. Filing 2012 tax return Teaching in another state is not a new trade or business. Filing 2012 tax return Example. Filing 2012 tax return You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Filing 2012 tax return You move to State B and are promptly hired as a teacher. Filing 2012 tax return You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Filing 2012 tax return 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. Filing 2012 tax return 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. Filing 2012 tax return This is true even if you do not plan to enter that trade or business. Filing 2012 tax return If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Filing 2012 tax return Example 1. Filing 2012 tax return You are an accountant. Filing 2012 tax return Your employer requires you to get a law degree at your own expense. Filing 2012 tax return You register at a law school for the regular curriculum that leads to a law degree. Filing 2012 tax return 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. Filing 2012 tax return Example 2. Filing 2012 tax return You are a general practitioner of medicine. Filing 2012 tax return You take a 2-week course to review developments in several specialized fields of medicine. Filing 2012 tax return The course does not qualify you for a new profession. Filing 2012 tax return It is qualifying work-related education because it maintains or improves skills required in your present profession. Filing 2012 tax return Example 3. Filing 2012 tax return While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Filing 2012 tax return The program will lead to qualifying you to practice psychoanalysis. Filing 2012 tax return The psychoanalytic training does not qualify you for a new profession. Filing 2012 tax return It is qualifying work-related education because it maintains or improves skills required in your present profession. Filing 2012 tax return 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. Filing 2012 tax return They are part of a program of study that can qualify you for a new profession. Filing 2012 tax return Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Filing 2012 tax return A change in duties in any of the following ways is not considered a change to a new business. Filing 2012 tax return Elementary school teacher to secondary school teacher. Filing 2012 tax return Teacher of one subject, such as biology, to teacher of another subject, such as art. Filing 2012 tax return Classroom teacher to guidance counselor. Filing 2012 tax return Classroom teacher to school administrator. Filing 2012 tax return 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. Filing 2012 tax return If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Filing 2012 tax return You cannot deduct expenses related to tax-exempt and excluded income. Filing 2012 tax return Deductible expenses. Filing 2012 tax return   The following education expenses can be deducted. Filing 2012 tax return Tuition, books, supplies, lab fees, and similar items. Filing 2012 tax return Certain transportation and travel costs. Filing 2012 tax return Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Filing 2012 tax return Nondeductible expenses. Filing 2012 tax return   You cannot deduct personal or capital expenses. Filing 2012 tax return For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Filing 2012 tax return This amount is a personal expense. Filing 2012 tax return Unclaimed reimbursement. Filing 2012 tax return   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. Filing 2012 tax return Example. Filing 2012 tax return Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Filing 2012 tax return You do not file a voucher, and you do not get reimbursed. Filing 2012 tax return Because you did not file a voucher, you cannot deduct the expenses on your tax return. Filing 2012 tax return Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Filing 2012 tax return 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. Filing 2012 tax return Temporary basis. Filing 2012 tax return   You go to school on a temporary basis if either of the following situations applies to you. Filing 2012 tax return Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Filing 2012 tax return 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. Filing 2012 tax return Your attendance is temporary up to the date you determine it will last more than 1 year. Filing 2012 tax return Note. Filing 2012 tax return If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. Filing 2012 tax return Attendance not on a temporary basis. Filing 2012 tax return   You do not go to school on a temporary basis if either of the following situations apply to you. Filing 2012 tax return Your attendance at school is realistically expected to last more than 1 year. Filing 2012 tax return It does not matter how long you actually attend. Filing 2012 tax return 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. Filing 2012 tax return Your attendance is not temporary after the date you determine it will last more than 1 year. Filing 2012 tax return 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. Filing 2012 tax return This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Filing 2012 tax return Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Filing 2012 tax return Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Filing 2012 tax return Example 1. Filing 2012 tax return You regularly work in a nearby town, and go directly from work to home. Filing 2012 tax return You also attend school every work night for 3 months to take a course that improves your job skills. Filing 2012 tax return Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Filing 2012 tax return This is true regardless of the distance traveled. Filing 2012 tax return Example 2. Filing 2012 tax return Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Filing 2012 tax return You can deduct your transportation expenses from your regular work site to school and then home. Filing 2012 tax return Example 3. Filing 2012 tax return Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Filing 2012 tax return Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Filing 2012 tax return Example 4. Filing 2012 tax return Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Filing 2012 tax return Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Filing 2012 tax return If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Filing 2012 tax return 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. Filing 2012 tax return Using your car. Filing 2012 tax return   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. Filing 2012 tax return The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. Filing 2012 tax return Whichever method you use, you can also deduct parking fees and tolls. Filing 2012 tax return See chapter 26 for information on deducting your actual expenses of using a car. Filing 2012 tax return 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. Filing 2012 tax return Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Filing 2012 tax return For more information, see chapter 26. Filing 2012 tax return You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. Filing 2012 tax return Mainly personal travel. Filing 2012 tax return   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Filing 2012 tax return You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Filing 2012 tax return   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Filing 2012 tax return An important factor is the comparison of time spent on personal activities with time spent on educational activities. Filing 2012 tax return 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. Filing 2012 tax return Example 1. Filing 2012 tax return John works in Newark, New Jersey. Filing 2012 tax return He traveled to Chicago to take a deductible 1-week course at the request of his employer. Filing 2012 tax return His main reason for going to Chicago was to take the course. Filing 2012 tax return While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Filing 2012 tax return Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Filing 2012 tax return He cannot deduct his transportation expenses of going to Pleasantville. Filing 2012 tax return He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Filing 2012 tax return Example 2. Filing 2012 tax return Sue works in Boston. Filing 2012 tax return She went to a university in Michigan to take a course for work. Filing 2012 tax return The course is qualifying work-related education. Filing 2012 tax return She took one course, which is one-fourth of a full course load of study. Filing 2012 tax return She spent the rest of the time on personal activities. Filing 2012 tax return Her reasons for taking the course in Michigan were all personal. Filing 2012 tax return Sue's trip is mainly personal because three-fourths of her time is considered personal time. Filing 2012 tax return She cannot deduct the cost of her round-trip train ticket to Michigan. Filing 2012 tax return She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Filing 2012 tax return Example 3. Filing 2012 tax return Dave works in Nashville and recently traveled to California to take a 2-week seminar. Filing 2012 tax return The seminar is qualifying work-related education. Filing 2012 tax return While there, he spent an extra 8 weeks on personal activities. Filing 2012 tax return The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Filing 2012 tax return Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Filing 2012 tax return He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Filing 2012 tax return Cruises and conventions. Filing 2012 tax return   Certain cruises and conventions offer seminars or courses as part of their itinerary. Filing 2012 tax return Even if the seminars or courses are work-related, your deduction for travel may be limited. Filing 2012 tax return This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Filing 2012 tax return   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. Filing 2012 tax return 50% limit on meals. Filing 2012 tax return   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Filing 2012 tax return You cannot have been reimbursed for the meals. Filing 2012 tax return   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Filing 2012 tax return 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. Filing 2012 tax return Example. Filing 2012 tax return You are a French language teacher. Filing 2012 tax return While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Filing 2012 tax return You chose your itinerary and most of your activities to improve your French language skills. Filing 2012 tax return You cannot deduct your travel expenses as education expenses. Filing 2012 tax return 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. Filing 2012 tax return No Double Benefit Allowed You cannot do either of the following. Filing 2012 tax return 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). Filing 2012 tax return Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Filing 2012 tax return See Adjustments to Qualifying Work-Related Education Expenses , next. Filing 2012 tax return 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. Filing 2012 tax return You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Filing 2012 tax return For more information, see chapter 12 of Publication 970. Filing 2012 tax return 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. Filing 2012 tax return Amounts that do not reduce qualifying work-related education expenses. Filing 2012 tax return   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. Filing 2012 tax return   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. Filing 2012 tax return Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Filing 2012 tax return There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Filing 2012 tax return You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Filing 2012 tax return For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. Filing 2012 tax return Deducting Business Expenses Self-employed persons and employees report business expenses differently. Filing 2012 tax return The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Filing 2012 tax return 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). Filing 2012 tax return 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. Filing 2012 tax return See the instructions for the form you file for information on how to complete it. Filing 2012 tax return 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. Filing 2012 tax return If either (1) or (2) applies, you can deduct the total qualifying cost. Filing 2012 tax return If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Filing 2012 tax return 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. Filing 2012 tax return (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Filing 2012 tax return ) 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. Filing 2012 tax return See chapter 28. Filing 2012 tax return Form 2106 or 2106-EZ. Filing 2012 tax return   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. Filing 2012 tax return Form not required. Filing 2012 tax return   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. Filing 2012 tax return   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. Filing 2012 tax return (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Filing 2012 tax return ) Using Form 2106-EZ. Filing 2012 tax return   This form is shorter and easier to use than Form 2106. Filing 2012 tax return 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. Filing 2012 tax return   If you do not meet both of these requirements, use Form 2106. Filing 2012 tax return 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. Filing 2012 tax return Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. Filing 2012 tax return 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. Filing 2012 tax return You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . Filing 2012 tax return For more information on qualified performing artists, see chapter 6 of Publication 463. Filing 2012 tax return 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. Filing 2012 tax return They are not subject to the 2%-of-adjusted-gross-income limit. Filing 2012 tax return To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Filing 2012 tax return For more information on impairment-related work expenses, see chapter 6 of Publication 463. Filing 2012 tax return Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Filing 2012 tax return Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Filing 2012 tax return For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. Filing 2012 tax return Prev  Up  Next   Home   More Online Publications
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The Filing 2012 Tax Return

Filing 2012 tax return Index A Adopted child, Adopted child. Filing 2012 tax return Adoption taxpayer identification number (ATIN), Married child. Filing 2012 tax return Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Filing 2012 tax return , Military personnel stationed outside the United States. Filing 2012 tax return , Temporary absences. Filing 2012 tax return , Joint Return Test, Military personnel stationed outside the United States. Filing 2012 tax return , Nontaxable combat pay. Filing 2012 tax return Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Filing 2012 tax return Basic Allowance for Subsistence (BAS), Nontaxable military pay. Filing 2012 tax return C Child Adopted child, Adopted child. Filing 2012 tax return Birth or death of, Birth or death of child. Filing 2012 tax return Foster child, Relationship Test, Foster child. Filing 2012 tax return , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Filing 2012 tax return Married child, Married child. Filing 2012 tax return Child support, Income That Is Not Earned Income Clergy, Clergy. Filing 2012 tax return Combat zone pay, Nontaxable combat pay. Filing 2012 tax return Community property, Community property. Filing 2012 tax return , Community property. Filing 2012 tax return D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Filing 2012 tax return Domestic partner, Nevada, Washington, and California domestic partners. Filing 2012 tax return E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Filing 2012 tax return , Military personnel stationed outside the United States. Filing 2012 tax return F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Filing 2012 tax return , No SSN. Filing 2012 tax return , Form 1040. Filing 2012 tax return 1040A, Adjusted gross income (AGI). Filing 2012 tax return , No SSN. Filing 2012 tax return , Form 1040A. Filing 2012 tax return 1040EZ, Adjusted gross income (AGI). Filing 2012 tax return , No SSN. Filing 2012 tax return , Form 1040EZ. Filing 2012 tax return 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Filing 2012 tax return 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Filing 2012 tax return , Approved Form 4361 or Form 4029, Form 4029. Filing 2012 tax return 4361, Minister's housing. Filing 2012 tax return , Approved Form 4361 or Form 4029, Form 4361. Filing 2012 tax return 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Filing 2012 tax return 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Filing 2012 tax return , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Filing 2012 tax return , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Filing 2012 tax return H Head of household, Community property. Filing 2012 tax return , Spouse did not live with you. Filing 2012 tax return , Community property. Filing 2012 tax return , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Filing 2012 tax return Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Filing 2012 tax return , Homeless shelter. Filing 2012 tax return I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Filing 2012 tax return , Married child. Filing 2012 tax return Inmate, Earnings while an inmate. Filing 2012 tax return , Figuring earned income. Filing 2012 tax return Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Filing 2012 tax return M Married child, Married child. Filing 2012 tax return Married filing a joint return, Rule 4—You Must Be a U. Filing 2012 tax return S. Filing 2012 tax return Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Filing 2012 tax return Military Combat pay, Nontaxable military pay. Filing 2012 tax return Nontaxable pay, Nontaxable military pay. Filing 2012 tax return Outside U. Filing 2012 tax return S. Filing 2012 tax return , Military personnel stationed outside the United States. Filing 2012 tax return Minister, Net earnings from self-employment. Filing 2012 tax return , Minister's housing. Filing 2012 tax return , Church employees. Filing 2012 tax return N Net earnings, self-employment, Net earnings from self-employment. Filing 2012 tax return Nonresident alien, Rule 4—You Must Be a U. Filing 2012 tax return S. Filing 2012 tax return Citizen or Resident Alien All Year, Step 1. Filing 2012 tax return O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Filing 2012 tax return , Examples. Filing 2012 tax return , Special rule for divorced or separated parents (or parents who live apart). Filing 2012 tax return Passive activity, Worksheet 1. Filing 2012 tax return Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Filing 2012 tax return Prisoner, Figuring earned income. Filing 2012 tax return Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Filing 2012 tax return Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Filing 2012 tax return Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Filing 2012 tax return , Earned Income Schedules: C, EIC Worksheet A. Filing 2012 tax return , EIC Worksheet B. Filing 2012 tax return C-EZ, EIC Worksheet A. Filing 2012 tax return , EIC Worksheet B. Filing 2012 tax return EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Filing 2012 tax return , Figuring earned income. Filing 2012 tax return , Nontaxable combat pay. Filing 2012 tax return , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Filing 2012 tax return , Schedule EIC SE, Figuring earned income. Filing 2012 tax return , Clergy. Filing 2012 tax return , Church employees. Filing 2012 tax return , EIC Worksheet A. Filing 2012 tax return , EIC Worksheet B. Filing 2012 tax return , Net earnings from self-employment $400 or more. Filing 2012 tax return , When to use the optional methods of figuring net earnings. Filing 2012 tax return , When both spouses have self-employment income. Filing 2012 tax return School, School defined. Filing 2012 tax return Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Filing 2012 tax return , EIC Worksheet B. Filing 2012 tax return Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Filing 2012 tax return Separated parents, special rule, Married child. Filing 2012 tax return Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Filing 2012 tax return , No SSN. Filing 2012 tax return , Getting an SSN. Filing 2012 tax return , Married child. Filing 2012 tax return , Exception for math or clerical errors. Filing 2012 tax return Statutory employee, Statutory employee. Filing 2012 tax return , Figuring earned income. Filing 2012 tax return , EIC Worksheet A. Filing 2012 tax return , Statutory employees. Filing 2012 tax return Strike benefits, Strike benefits. Filing 2012 tax return Student, Student defined. Filing 2012 tax return T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Filing 2012 tax return Individual taxpayer identification number (ITIN), Other taxpayer identification number. Filing 2012 tax return Social security number (SSN), Other taxpayer identification number. Filing 2012 tax return Tiebreaker rules, Tiebreaker rules. Filing 2012 tax return Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Filing 2012 tax return , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Filing 2012 tax return V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Filing 2012 tax return , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Filing 2012 tax return Worksheet 1, Worksheet 1. Filing 2012 tax return Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Filing 2012 tax return Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications