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How Do I File 2010 Taxes

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How Do I File 2010 Taxes

How do i file 2010 taxes Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. How do i file 2010 taxes Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. How do i file 2010 taxes Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. How do i file 2010 taxes Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. How do i file 2010 taxes Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. How do i file 2010 taxes Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. How do i file 2010 taxes Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. How do i file 2010 taxes Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. How do i file 2010 taxes Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. How do i file 2010 taxes Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. How do i file 2010 taxes B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. How do i file 2010 taxes Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. How do i file 2010 taxes Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. How do i file 2010 taxes Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. How do i file 2010 taxes Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. How do i file 2010 taxes C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. How do i file 2010 taxes Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. How do i file 2010 taxes Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. How do i file 2010 taxes Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. How do i file 2010 taxes Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. How do i file 2010 taxes Deducción de la contribución, Deducción de la contribución. How do i file 2010 taxes Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. How do i file 2010 taxes Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. How do i file 2010 taxes COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. How do i file 2010 taxes Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). How do i file 2010 taxes Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. How do i file 2010 taxes Terceros pagadores, Terceros pagadores. How do i file 2010 taxes Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. How do i file 2010 taxes Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. How do i file 2010 taxes Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. How do i file 2010 taxes Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. How do i file 2010 taxes Excepciones al requisito de los $150 o $2,500, Excepciones. How do i file 2010 taxes Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. How do i file 2010 taxes Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). How do i file 2010 taxes Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. How do i file 2010 taxes Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. How do i file 2010 taxes Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. How do i file 2010 taxes Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. How do i file 2010 taxes Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. How do i file 2010 taxes Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. How do i file 2010 taxes Depósitos en días laborables solamente, Depósitos en días laborables solamente. How do i file 2010 taxes Depósitos, cuándo se hacen, 11. How do i file 2010 taxes Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. How do i file 2010 taxes Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. How do i file 2010 taxes Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. How do i file 2010 taxes Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. How do i file 2010 taxes Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. How do i file 2010 taxes Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. How do i file 2010 taxes Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. How do i file 2010 taxes Patronos nuevos, Patronos nuevos. How do i file 2010 taxes Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. How do i file 2010 taxes Período de depósito, Período de depósito. How do i file 2010 taxes Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. How do i file 2010 taxes Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. How do i file 2010 taxes Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. How do i file 2010 taxes Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. How do i file 2010 taxes Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. How do i file 2010 taxes Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. How do i file 2010 taxes Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. How do i file 2010 taxes Requisito de los $2,500, Requisito de los $2,500. How do i file 2010 taxes Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. How do i file 2010 taxes Depósitos hechos a tiempo, Depósitos hechos a tiempo. How do i file 2010 taxes Opción de pago el mismo día, Opción de pago el mismo día. How do i file 2010 taxes Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. How do i file 2010 taxes Registro de depósitos, Registro de depósitos. How do i file 2010 taxes Requisito de depósito electrónico, Requisito de depósito electrónico. How do i file 2010 taxes Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. How do i file 2010 taxes Empleado Definición, 2. How do i file 2010 taxes ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. How do i file 2010 taxes Según el derecho común, Definición de empleado según el derecho común. How do i file 2010 taxes Empleado doméstico Requisito de $1,900, Requisito de $1,900. How do i file 2010 taxes Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. How do i file 2010 taxes Empleados arrendados, Empleados arrendados. How do i file 2010 taxes Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). How do i file 2010 taxes Exención, disposiciones de, Disposiciones de exención. How do i file 2010 taxes Especialista en servicios técnicos, Especialista en servicios técnicos. How do i file 2010 taxes F Formulario 499R-2/W-2PR, 13. How do i file 2010 taxes Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. How do i file 2010 taxes SS-8PR, Ayuda provista por el IRS. How do i file 2010 taxes W-3PR, 13. How do i file 2010 taxes Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). How do i file 2010 taxes , Ley Federal de Contribución para el Desempleo (FUTA). How do i file 2010 taxes Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. How do i file 2010 taxes G Gastos de viaje y de representación, Gastos de viaje y de representación. How do i file 2010 taxes I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. How do i file 2010 taxes Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. How do i file 2010 taxes Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. How do i file 2010 taxes Vendedores directos, Vendedores directos. How do i file 2010 taxes Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. How do i file 2010 taxes Los Formularios 499R-2/W-2PR y W-3PR, 13. How do i file 2010 taxes Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. How do i file 2010 taxes Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. How do i file 2010 taxes Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. How do i file 2010 taxes M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. How do i file 2010 taxes , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. How do i file 2010 taxes Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. How do i file 2010 taxes Agentes de reportación, Agentes de reportación. How do i file 2010 taxes Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. How do i file 2010 taxes Multa promediada por no depositar, Multa promediada por no depositar. How do i file 2010 taxes Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. How do i file 2010 taxes Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. How do i file 2010 taxes N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. How do i file 2010 taxes Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. How do i file 2010 taxes Número de identificación patronal (EIN), 3. How do i file 2010 taxes Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. How do i file 2010 taxes Número de Seguro Social (SSN) , 4. How do i file 2010 taxes Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. How do i file 2010 taxes Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. How do i file 2010 taxes Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. How do i file 2010 taxes Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. How do i file 2010 taxes P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. How do i file 2010 taxes Transportación (beneficios de transporte), Transportación (beneficios de transporte). How do i file 2010 taxes Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. How do i file 2010 taxes Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. How do i file 2010 taxes Empleados domésticos, Empleados domésticos. How do i file 2010 taxes Formulario 940-PR, Formulario 940-PR. How do i file 2010 taxes Tasa de la contribución, Tasa de la contribución FUTA. How do i file 2010 taxes Trabajadores agrícolas, Trabajadores agrícolas. How do i file 2010 taxes Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. How do i file 2010 taxes ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). How do i file 2010 taxes Multas por no radicar y por no pagar, Multas o penalidades. How do i file 2010 taxes Patrono sucesor, Patrono sucesor. How do i file 2010 taxes Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. How do i file 2010 taxes Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. How do i file 2010 taxes Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. How do i file 2010 taxes Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. How do i file 2010 taxes Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). How do i file 2010 taxes Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). How do i file 2010 taxes Propinas, 6. How do i file 2010 taxes Propinas Formulario 4070-PR, 6. How do i file 2010 taxes Propinas Formulario 4070A-PR, 6. How do i file 2010 taxes Propinas Informe de propinas, Informe de propinas. How do i file 2010 taxes Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. How do i file 2010 taxes Regla de disposición, Regla de disposición. How do i file 2010 taxes Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. How do i file 2010 taxes Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. How do i file 2010 taxes Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. How do i file 2010 taxes Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. How do i file 2010 taxes Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. How do i file 2010 taxes Trabajo doméstico, Trabajo doméstico. How do i file 2010 taxes V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. How do i file 2010 taxes Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications
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IRS Nationwide Tax Forums Online

The IRS Nationwide Tax Forums Online (NTFO) provides information for tax professionals from the speakers at the IRS Nationwide Tax Forums. Each online, self-study seminar includes interactive video synchronized with a PowerPoint presentation, along downloadable slides and complete transcripts.
NTFO seminars may be taken for either continuing professional education (CPE) credit or audit. NTFO is registered with the Internal Revenue Service and the National Association of State Boards of Accountancy (NASBA) as an approved sponsor of continuing professional education for CPAs and EAs. No prerequisites are required before taking the seminars on the NTFO website.
NTFO seminars allow its users to learn at their own pace, any time of day, from any location. The seminars are broken into chapters for easier viewing. To earn credit for a seminar, create an NTFO account and purchase the seminar, answer review questions at the end of each chapter, and pass a short, multiple-choice final examination. The seminar may be viewed repeatedly; however, the final examination can only be attempted two times. After passing the final examination, the user can immediately print the certificate of completion.
NTFO offers seminars from the 2009 through 2013 IRS Nationwide Tax Forums (some seminars are only available for audit).

IR-2013-89: Seminars from the 2013 Forums Now Available at IRS Nationwide Tax Forums Online

2013 NTFO Seminars

  • 2013 New Roth Conversion Opportunities & Other Retirement Curveballs
  • Automated Underreporter (AUR) and Correspondence Examinations
  • Collection Alternatives for your Small Business Clients
  •  The Collection Appeal Program (CAP):  Do you know what to expect during a CAP Appeal?
  • Doing the Right Thing: TIGTA, Integrity and You
  • Getting the Most out of Child-Related Tax Benefits
  • Grab the Money and Run? Retirement Plan Loans and Hardship Distributions
  • ITINs and Filing a Tax Return: Advocating for your Client during the ITIN Application Process
  • The New Form 706
  • Overview of 2013 Income Tax Changes
  • An Overview of Circular 230 and the Office of Professional Responsibility (OPR) for New Tax Professionals
  • Post Appeals Mediation (PAM): Do you know what to expect during PAM?
  • Return Preparer Fraud: Remedies for the Taxpayer
  • What Every Tax Return Preparer Needs to Know: Key Circular 230 Provisions

For more information, visit IRS Nationwide Tax Forums Online.

Page Last Reviewed or Updated: 08-Nov-2013

The How Do I File 2010 Taxes

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