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How To Amend Tax Return

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How To Amend Tax Return

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

The Affordable Care Act, or health care law, contains benefits and responsibilities for employers. The size and structure of your workforce – small, large, or part of a group – helps determine what applies to you. However, if you have no employees, the following information does not apply to you.

 Small Employers
 
Large Employers
 
Small employers, generally those with fewer than 50 full-time employees, may be eligible for credits and other benefits.
 
  > More…
 
A large employer has 50 or more full-time employees or equivalents.
 
  > More…

 

How do I know if I am a small or large employer? Why does it matter?

An employer’s size is determined by the number of its employees. Employer benefits, opportunities and requirements are dependent upon the employer’s size and the applicable rules. Generally, an employer with 50 or more full-time employees or equivalents will be considered a large employer.

Employers with:

  • Fewer than 25 full-time equivalent employees may be eligible for a Small Business Health Care Tax Credit to help cover the cost of providing coverage.
  • Generally 50 or fewer employees may be eligible to buy coverage through the Small Business Health Options Program (SHOP). Learn more at HealthCare.gov
  • 50 or more full-time equivalent employees will need to file an annual return reporting whether and what health insurance they offered employees. In addition, they are subject to the Employer Shared Responsibility provisions.

Certain affiliated employers with common ownership or part of a controlled group must aggregate their employees to determine their workforce size. Proposed regulations (pdf) and FAQs provide more information about determining the size of your workforce.

Page Last Reviewed or Updated: 28-Jan-2014

The How To Amend Tax Return

How to amend tax return 5. How to amend tax return   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to amend tax return Free help with your tax return. How to amend tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How to amend tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to amend tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to amend tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to amend tax return gov, download the IRS2Go app, or call 1-800-906-9887. How to amend tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to amend tax return aarp. How to amend tax return org/money/taxaide or call 1-888-227-7669. How to amend tax return For more information on these programs, go to IRS. How to amend tax return gov and enter “VITA” in the search box. How to amend tax return Internet. How to amend tax return    IRS. How to amend tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to amend tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to amend tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to amend tax return gov or download the IRS2Go app and select the Refund Status option. How to amend tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to amend tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How to amend tax return No need to wait on the phone or stand in line. How to amend tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to amend tax return When you reach the response screen, you can print the entire interview and the final response for your records. How to amend tax return New subject areas are added on a regular basis. How to amend tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to amend tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to amend tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to amend tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to amend tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to amend tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to amend tax return You can also ask the IRS to mail a return or an account transcript to you. How to amend tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to amend tax return gov or by calling 1-800-908-9946. How to amend tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How to amend tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to amend tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to amend tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to amend tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How to amend tax return gov and enter Where's My Amended Return? in the search box. How to amend tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How to amend tax return gov. How to amend tax return Select the Payment tab on the front page of IRS. How to amend tax return gov for more information. How to amend tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to amend tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to amend tax return gov. How to amend tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to amend tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to amend tax return gov. How to amend tax return Request an Electronic Filing PIN by going to IRS. How to amend tax return gov and entering Electronic Filing PIN in the search box. How to amend tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How to amend tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to amend tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to amend tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend tax return Before you visit, check the Office Locator on IRS. How to amend tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to amend tax return If you have a special need, such as a disability, you can request an appointment. How to amend tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to amend tax return Apply for an Employer Identification Number (EIN). How to amend tax return Go to IRS. How to amend tax return gov and enter Apply for an EIN in the search box. How to amend tax return Read the Internal Revenue Code, regulations, or other official guidance. How to amend tax return Read Internal Revenue Bulletins. How to amend tax return Sign up to receive local and national tax news and more by email. How to amend tax return Just click on “subscriptions” above the search box on IRS. How to amend tax return gov and choose from a variety of options. How to amend tax return    Phone. How to amend tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to amend tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to amend tax return gov, or download the IRS2Go app. How to amend tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to amend tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend tax return Most VITA and TCE sites offer free electronic filing. How to amend tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to amend tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to amend tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to amend tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to amend tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend tax return Note, the above information is for our automated hotline. How to amend tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to amend tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to amend tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to amend tax return You should receive your order within 10 business days. How to amend tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to amend tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to amend tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to amend tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to amend tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to amend tax return    Walk-in. How to amend tax return You can find a selection of forms, publications and services — in-person. How to amend tax return Products. How to amend tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to amend tax return Services. How to amend tax return You can walk in to your local TAC for face-to-face tax help. How to amend tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend tax return Before visiting, use the Office Locator tool on IRS. How to amend tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to amend tax return    Mail. How to amend tax return You can send your order for forms, instructions, and publications to the address below. How to amend tax return You should receive a response within 10 business days after your request is received. How to amend tax return Internal Revenue Service 1201 N. How to amend tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. How to amend tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to amend tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to amend tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to amend tax return You face (or your business is facing) an immediate threat of adverse action. How to amend tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to amend tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to amend tax return Here's why we can help: TAS is an independent organization within the IRS. How to amend tax return Our advocates know how to work with the IRS. How to amend tax return Our services are free and tailored to meet your needs. How to amend tax return We have offices in every state, the District of Columbia, and Puerto Rico. How to amend tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to amend tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to amend tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to amend tax return Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to amend tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to amend tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend tax return Prev  Up  Next   Home   More Online Publications